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Some research activity is required, usually involving an electronic search of or access to authoritative literature, the Internal Revenue Code, and income tax regulations.

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How is the Uniform CPA Examination given today?

The Uniform CPA Examination entered a new era with the introduction of a computer-based test in April 2004, replacing the paper-and-pencil predecessor exam.


Where is the Uniform CPA Examination required?

in the fifty-five U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, and the Commonwealth of North Mariana Islands.


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How is the Uniform CPA Examination structured?

The examination consists of four timed sections, with a total time of 14 hours allowed to complete the exam.


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What is the purpose of the Uniform CPA Examination?

The objective of the examination is to provide reasonable assurance to the boards that candidates passing the examination have the level of technical knowledge, skills, and abilities necessary to protect the public interest.


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What is a good online source of information about the uniform certified public accountant examination?

For further information on the Uniform CPA Examination: http://www.cpa-exam.org For information from the National Association of State Boards of Accountancy on the examinations: http://www.nasba.org/nasbaweb.nsf/exam


What does the computer-based Uniform CPA Examination emphasize?

information technology and general business knowledge and reflects a broader approach to testing candidates' understanding of auditing concepts. Also, there is increased testing of skills in areas such as research and analysis.


Uniform Certified Public Accountant Examination vission and mission?

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs - the only licensed qualification in accounting - are required to pass the CPA Examination. The Uniform Certified Public Accountant (CPA) Examination is the examination that an individual must pass in order to qualify for licensure as a Certified Public Accountant (CPA) in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands). CPAs are the only licensed accounting professionals. CPA licenses are issued by state boards of accountancy in the 55 jurisdictions - there is no national CPA licensure process in the U.S. The purpose of the Uniform CPA Examination is to provide reasonable assurance to Boards of Accountancy (the state entities that have statutory authority to issue licenses) that those who pass the CPA Examination possess the level of technical knowledge and the skills necessary for initial licensure in protection of the public interest. Public interest is protected when only qualified individuals are admitted into the profession. The Uniform CPA Examination developed from the examination that was used for admission to membership in the American Institute of CPAs (AICPA). In 1917, the Institute offered the examination for use in the licensure process by Boards of Accountancy. At that time, Boards in three jurisdictions accepted the invitation. It was not until 1952 that the examination was first used in all jurisdictions. Until the end of 2003, the Uniform CPA Examination was administered twice a year in the paper-and-pencil format. In April 2004, the computer-based CPA Examination was launched and the paper-and-pencil examination was discontinued. In 2009, the computer-based CPA Examination reached a milestone - one million administrations. A new CPA Examination release is scheduled for 2011.


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