Learn How to Register for the CPA Exam

Understanding the CPA Exam Structure and Requirements

The Certified Public Accountant (CPA) exam is a standardized test administered by the American Institute of CPAs (AICPA). Before you can register, it's important to understand what this exam covers and how it's organized. The CPA exam consists of four separate sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section tests different areas of accounting knowledge and professional skills.

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Each section of the CPA exam lasts four hours and contains multiple-choice questions, task-based simulations, and written communication tasks. The multiple-choice questions make up about 50 percent of your score on each section, while simulations account for about 40 percent and written communication (on the BEC section only) makes up 10 percent. You don't need to pass all four sections at once—candidates typically pass sections over several testing windows.

The exam is offered year-round at testing centers throughout the United States. Most states allow candidates to schedule their exam sections during specific windows. For example, some states offer testing during the first two months of each quarter (January-February, April-May, July-August, and October-November), while other states may have different schedules. It's worth noting that these windows and rules can vary by state, so checking your specific state's requirements is an important first step.

The AICPA reports that approximately 150,000 candidates sit for the CPA exam each year, with roughly 45 percent passing rate per section. This suggests that while the exam is challenging, a significant number of candidates pass each sitting. Understanding the structure helps you plan your study timeline and determine which section to tackle first based on your background and strengths.

Practical Takeaway: Spend time reviewing the official AICPA CPA exam handbook to understand the content, format, and scoring of each section. This foundational knowledge will help you set realistic expectations and plan your registration timeline.

Determining Your State's Requirements and Regulations

Each state in the United States has its own Board of Accountancy that sets specific requirements for CPA candidates. While the CPA exam itself is uniform across all states, the rules about who can register for the exam vary significantly. Some states have strict educational requirements, while others are more flexible. Understanding your state's specific rules is essential before you attempt to register.

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Most states require candidates to have completed at least 120 semester hours of college coursework, which typically includes a bachelor's degree and additional accounting and business courses. However, some states require 150 semester hours—equivalent to a bachelor's degree plus a full year of additional coursework. A smaller number of states allow candidates with less education to register under certain circumstances, though they may need to complete additional education before sitting for all sections of the exam.

Beyond education, states also require specific courses in accounting, auditing, and business law. The exact number of hours in each subject area varies by state. For example, some states require 24 semester hours in accounting courses, while others may require fewer. Additionally, many states require that you have completed courses in ethics, accounting information systems, and advanced accounting topics. You'll need to review your state's specific course requirements and compare them to your college transcript to determine whether you meet these standards.

Some states also have experience requirements, though this typically applies after you pass the exam rather than before registration. However, a few states may require that you have worked under a licensed CPA for a certain period before you can register. Additionally, your state may require you to pass a background check or declare any disciplinary history before registration is approved.

Practical Takeaway: Contact your state's Board of Accountancy directly or visit its website to obtain a detailed list of registration requirements. Request information about education, coursework, and any other prerequisites specific to your state. Document which requirements you've already met and which ones you still need to complete before you can register.

Preparing Your Education and Course Documentation

Before you register for the CPA exam, you'll need to gather documentation proving that you've completed the educational requirements your state mandates. This typically means collecting your college transcripts from every institution where you earned credits toward your degree. If you attended multiple colleges or universities, you'll need transcripts from each one, as the Board of Accountancy will review your complete education history.

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Most states require you to have completed specific accounting courses to sit for the exam. Common courses include Intermediate Accounting I and II, Advanced Accounting, Auditing, Taxation, Accounting Information Systems, and Cost Accounting or Managerial Accounting. You may also need to document completion of courses in business law, economics, finance, and other business subjects. When gathering your transcripts, make a detailed list of all courses you've taken, the grades you received, and the number of credit hours for each course. This will help you verify that you've met your state's specific requirements.

Some candidates discover they're missing one or two required courses when they review the registration requirements. If this is your situation, you have several options. You can enroll in the missing courses at a community college or university. Many people take these courses online to fit them into their schedule while they're working full-time. Some online programs allow you to complete a course in just a few weeks, which can speed up the process. Alternatively, some states allow candidates to register and sit for certain sections of the exam while still completing remaining coursework, though this varies by state.

When requesting official transcripts from your schools, order multiple copies (typically at least three to five). Official transcripts are sealed documents that must be sent directly from your institution to the Board of Accountancy. They cannot be opened by you or anyone else until they reach their destination. Having extra copies ensures that if there's any delay or issue with delivery, you have backups. Most schools charge a small fee per transcript, usually between $5 and $15. Plan for processing time—official transcripts typically take 5 to 10 business days to arrive.

Practical Takeaway: Create a spreadsheet listing every course you've completed that might count toward CPA requirements, including the course name, institution, completion date, credit hours, and grade received. Cross-reference this list with your state's requirements to identify any gaps. If you're missing courses, research online options at accredited institutions and enroll as soon as possible.

Navigating the Registration Process Through NASBA and Your State Board

Registration for the CPA exam in the United States typically goes through the National Association of State Boards of Accountancy (NASBA), which operates the CPA Exam Services portal. NASBA acts as the intermediary between CPA candidates and state boards, managing the registration system, exam scheduling, and score reporting. To register, you'll need to create an account on the CPA Exam Services website and provide personal information, including your Social Security number, date of birth, and contact information.

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The registration process begins with submitting your application through the CPA Exam Services portal. You'll input information about your education, including the colleges you attended and the dates you completed your coursework. The system will ask you which state's CPA board you're registering with—this is important because it's the state board that ultimately decides whether your education meets the state's requirements. After you submit your application, the information is transferred to your state board for review. Some state boards review applications within a few weeks, while others may take several months. The specific timeline depends on your state's workload and procedures.

Once your state board reviews your application, you'll receive a notification about whether you've been approved to register. If your education meets all requirements, you'll receive approval and can then schedule your exam sections. If your application is incomplete or you're missing documentation, the board will contact you requesting additional information. In some cases, candidates are required to submit additional transcripts, course descriptions, or a written explanation of their coursework. It's common for the initial review to take 4 to 8 weeks, so plan accordingly.

After you receive approval from your state board, you'll need to register with NASBA to schedule your exam sections. This involves paying registration fees, which vary by section. As of recent years, each section costs around $220 to $240, though exact fees can change. You'll then select which section you want to sit for and choose an exam date and testing center location. Most candidates schedule their first section 2 to 4 weeks after registering to allow time for exam preparation. You can register for multiple sections at once, but most candidates take sections one at a time to manage study