Examinations
Applications
for the Computer-Based Uniform CPA Exam | Information about the Computer-Based
Uniform CPA Exam | Eligibility
and Requirements | Fees | Forms
| Name Change | Request
for Appeal of Exam Score | Request
to Review the Exam | Exam
Grades/Scores The Examinations Section of the Board is
responsible for processing Uniform CPA Examination applications and
maintaining each exam candidate’s files until he or she successfully
passes the Uniform CPA Examination.
Mailing Address: NC State Board of CPA Examiners, Attn.:
Examinations, Fax Number: (919) 733-4209, Attn.: Examinations Address ChangesWithout a mailing address on file for each Exam candidate,
the Board is unable to contact you regarding the Exam or other important
issues. Address changes must be made in writing
(Board staff cannot accept an oral change of address). Please may submit a Change of Address form by
mail, fax, or e-mail. State Board of CPA
Examiners Fax: (919) 733-4209 E-Mail: phyllise@nccpaboard.gov Eligibility and Requirements
In North Carolina, a person is
eligible to sit for the Uniform CPA Examination provided that he or she is a
citizen of the United States; has declared the
intention of becoming a citizen; is a resident alien or is a citizen of a
foreign jurisdiction which extends to citizens of this State like or similar
privileges to be examined; is 18 years of age or over; is of good moral character; and
meets the education requirements, and if necessary, work experience
requirements. The educational
requirement to sit for the Uniform CPA Exam is a bachelor's degree from a
college or university accredited by one of the regionally accredited
associations in any subject that includes, or is supplemented by, 30 semester
hours in accounting. An applicant who does not hold an
accredited bachelor's degree with a concentration in accounting who is
applying to sit for the exam pursuant to 21 NCAC 08F .0304 must complete the
necessary work experience requirement and additional coursework from a
regionally accredited college or university, prior to application for
examination. The Board accepts degrees from the following regional accrediting associations: ·
New England
Association of Schools and Colleges, Commission on Institutions of Higher
Education ·
New England
Association of Schools and Colleges, Commission on Technical & Career Institutions ·
Middle States
Association of Colleges and Schools, Commission on Higher Education ·
North
Central Association of Colleges and Schools, Higher Learning Commission ·
Northwest Association
of Schools and Colleges, Commission of Colleges & Universities ·
Southern
Association of Colleges and Schools, Commission on Colleges If the Board determines that an individual has
engaged in conduct that would violate either Chapter
93 of the NC General Statutes or the Rules of
Professional Ethics and Conduct, he or she may be ineligible to sit for
the exam. Applications for the Computer-Based Uniform CPA Examination
New Exam Fees Effective August 1, 2008 Effective
August 1, 2008, the Uniform CPA Exam fees charged by the AICPA and
NOTE: You must have
Adobe Reader installed on computer in order to view and print the exam
applications and related materials. Adobe Reader may be obtained free from the Adobe Systems, Inc., web site. You may also obtain an exam application and related
materials by sending an e-mail (including full name
and complete postal address) to Phyllis
Elliott.
All candidates who are sitting for the computer-based exam for the
first time must complete an initial exam application. If you have applied for
and taken at least one section of the computer-based exam and need to apply
to take additional sections of the exam, please complete a re-exam application. initial
application package Initial
application for the Uniform CPA Examination; including credit card
authorization slip 1. The
Board’s Statutes and Rules on the Uniform
CPA Examination; 2. The
AICPA’s Uniform
CPA Examination Candidate Bulletin:
Information for Applicants; 3. The
Board’s Uniform CPA Examination
Information Sheet; 4. The Board’s What to Know Before Arriving at the Prometric Test
Center; and 5. The
Board’s Ten Things You Should Do to
Improve Your Chances of Passing the Uniform CPA Exam Although you are not
required to print and keep a copy of the items above, you should read these
documents carefully. re-exam
application Tutorial and Sample Tests It is strongly recommended that all exam candidates visit the
AICPA’s Uniform CPA Examination web site, www.cpa-exam.org/, and complete the tutorial and
sample tests. The tutorial covers
the examination's format and navigation functions. It is intended to
familiarize candidates with the examination's functionality, and the types of
questions and responses used in the computer-based test (CBT). The tutorial
is organized into sections, and each section offers a self-running guided
tour and opportunities for users to try out certain functions. All CPA Exam
candidates are strongly advised to review this tutorial prior to taking the
computer-based examination. The tutorial will not be available at exam
test centers. The sample
tests will familiarize CPA exam
candidates with the format, content, and functionalities of the CPA
examination. Sample test software lets candidates download and answer a
sample set of multiple-choice questions and a simulation. (Note: the sample
test for Business Environment & Concepts only contains multiple-choice
questions at this time). The sample tests offer candidates the opportunity to
become familiar with the interface of the exam as well as provide them with an
interactive experience of the exam's new features. The Uniform CPA Exam
consists of multiple-choice questions and condensed case studies called
simulations. Within the simulations, candidates must do an on-line search of
professional literature databases to answer questions. To familiarize
themselves with the literature, eligible CPA exam candidates can get a free
six-month subscription to professional audit and accounting literature. The
on-line package includes AICPA Professional Standards, FASB Current
Text, and FASB Original Pronouncements. Only candidates who have
applied to take the Exam, have been deemed eligible to take the Exam, and
have a valid Notice to Schedule may have access to this complimentary package
of professional literature. Candidates may subscribe at www.cpa-exam.org/. Computer-Based
Uniform CPA Exam (CBT) AICPA Candidate Bulletin | AICPA Exam Web Site | Sample Exam
& Tutorial | AICPA’s
Resources for Educators | Frequently Asked Questions about the Computer-Based Uniform CPA
Examination (CBT)
Q. Where
is the Exam administered? A. The
Exam is administered at Prometric Testing Centers across the Q. How
much does it cost to sit for the Exam? A. Each
candidate must pay an application/administrative
fee, plus a fee for each exam
section for which he or she is applying. If a candidate submits the
administrative fee only or if a candidate submits the Exam fees without the
administrative fee, the application will be disapproved and returned to the
candidate. Q. Where
can I find information about the content of the Exam? A. The
content of the Exam is discussed in Proposed
Structure & Content Specifications for the Uniform CPA Examination,
which is available for download from http://www.cpa-exam.org/, the
AICPA’s exam web site. Q. How
long is the computer-based exam (CBT)? A. The
computer-based exam is 14 hours long.The chart below shows the length of each
section on the two exams.
Q. Does
the Exam include essay questions? A. Essays
(constructed responses) are incorporated into the exam simulations. Q. Did
the education requirements for taking the exam change? A. No,
the education requirements for the CBT are the same as the education
requirements for the pencil-and-paper exam. Q. Do
I have 120 days after taking the exam to meet the educational requirements? A. Yes,
candidates still have 120 days after taking the exam to meet the educational
requirements. Q. How
much time do I have to pass all sections of the CBT? A. Once
a candidate receives credit for a section of the exam, he or she will be
allowed a maximum of 18 months to pass all remaining sections of the exam in
order to retain credit for the passed section(s). Q. When
does the 18-month period for my Exam credit begin? A. The
18-month period begins on the date the first passed section was taken. Q. What
is a “testing window”? A. The
CBT will be available approximately 60 days out of each calendar quarter.
This 60-day period is called a testing window; there will be four testing
windows each calendar year. A candidate may take any of the four exam
sections during any testing window. However, a candidate may take each
section of the exam once during a testing window.
Q. How
often can I take the Exam? A. A
candidate will be allowed to take each section of the exam up to four times a
year with a limit of one time per section in each testing window. Q. Does
the computer-based exam inhibit state boards’ ability to monitor
candidates? A. State
boards’ responsibilities are not diminished or negatively affected by
the computer-based exam. State boards will continue to determine
candidates’ eligibility and notify candidates of their scores. State
boards have the responsibility to administer or oversee the administration of
the exam in their jurisdiction. Q. What
assistance is provided to candidates to help them prepare for the
computer-based exam? A. Familiarization
materials are available on the AICPA’s exam web site (http://www.cpa-exam.org/).
It is imperative that candidates complete the tutorial and sample tests prior
to taking the Exam. Q. Am
I required to take all four sections in a two-day period? A. A
candidate may take each section separately and the candidate will schedule
when he or she wants to take each section. Q. Am
I required to take the sections in a specific order? A. Candidates
can choose to take the sections in any order. Q. Am
I required to pass one section of the exam before applying to take another
section? A. Candidates
are not required to pass one section before applying to take another section
of the exam. Q. Once
I apply for the exam, how long will it be before I actually take the exam? A. The
Board will need to verify an initial candidate’s educational
eligibility before issuing a Notice to Schedule, so the process will take a
few weeks. A re-exam candidate should receive a Notice to Schedule within a
few days of applying to the Board. The Notice to Schedule is valid for six
months from the date of issue, so a candidate will have a set period of time
to schedule and take the exam section(s). Q. How
do I schedule an appointment to take the exam? A. After
applying to the Board and receiving a Notice to Schedule, a candidate will contact
the Prometric testing
center to schedule a testing appointment. The Notice to Schedule (NTS) is
valid for 6 months from the date of issue, so a candidate will have a set
period of time to schedule and take the exam section(s). Q. Can I extend my Notice to Schedule beyond the six months
from the date it was issued? A. No,
the expiration date for a Notice to Schedule cannot be extended. Q. Do all
candidates take the same examination, or does each candidate take a different
test? A. Candidates
take different, equivalent exams. In the computerized testing environment,
each candidate’s examination consists of items drawn from a pool of
test questions according to defined specifications. Although candidates take
different tests, the specifications ensure that the results are comparable.
The specifications also include exposure controls to limit the extent to
which examinees are administered the same sets of questions. Q. With
candidates taking different tests, how does the AICPA ensure that each
candidate is being correctly assessed? A. The
test delivery system ensures that all tests meet content and psychometric
specifications. The testing package delivered to test centers contains not
only test items, but also the rules for the administration of tests drawn
from that collection of items. All items are classified according to their
content and statistical properties before they are administered in an
operational test. The testing software administers items according to the
specifications to ensure that each candidate is administered a test of
appropriate content coverage and difficulty. Q. Who
is responsible for certifying someone as an A. The
Board will continue to determine if a candidate qualifies as an Q. Will
the scoring/grading change to pass/fail with the computer-based exam? A. Q. Can
I immediately find out my score after taking a section of the exam? A. No,
the computer-based exam will contain structured responses that must be
transmitted to the AICPA for scoring. Q. When
will I receive my scores? A. There
will no longer be a Uniform Grade Mailing Date. The computer-based exam will
contain structured responses that must be transmitted to the AICPA for
scoring, so it is anticipated that it will be at least 60 days from the last
day of each testing window before scores are available for mailing. Q. Can
I still request a review of my scores or an appeal of my scores? A. A
candidate will be allowed to request a review or an appeal of his or her
scores. For more information, contact Individuals applying to take
the computer-based CPA exam must pay an application/administrative fee, plus
a fee for each section of the exam for which he or she is applying. If a candidate submits the administrative fee only or if
a candidate submits the Exam fees without the administrative fee, the
application will be disapproved and returned to the candidate.
New Exam Fees Effective August 1, 2008 Effective
August 1, 2008, the Uniform CPA Exam fees charged by the AICPA and
If an applicant's name has legally
changed and is different from the name on any transcript or other document supplied
to the Board, the applicant must furnish copies of the document(s) that
legally authorize the name change.
Exam Grades/Scores
With the implementation of the
computer-based Uniform CPA Examination, the process for scoring Exam sections
and releasing candidate scores was modified to accommodate the new Exam
format. Under the new procedure, at the end of a testing window, the American Institute of CPAs (AICPA), grades
the Exam on a section-by-section basis. After the Examination, candidate
responses are forwarded to the AICPA for scoring. The responses are
identified by Examination Section ID only. When advisory scores and
performance information become available, the AICPA forwards them to NASBA
for processing, which involves matching the scores and performance
information to individual candidates. NASBA then forwards the scores to
boards of accountancy for approval and subsequent release to candidates. Score
reports include the following basic information: section name, section ID,
date, section score, result, and credit status with respect to other sections
taken. In most instances, scores are reported in numeric form; however, The numeric scores are reported on a scale of 0-99, with 75 as the passing score. A passing score of at least 75 on each section of the exam is required for a candidate to be considered successful. The scale does NOT represent "percent correct." A score of 75 indicates performance that reflects sufficient knowledge and skills to protect public interest. Click here
to access the typical score report format. Note that this format is used by some
boards of accountancy while others (notably Boards
of accountancy may elect to forward performance information to unsuccessful
candidates, together with their scores. This information illustrates a
candidate’s relative strengths and weaknesses in the identified areas.
The sole purpose in providing this information is to help a candidates focus
on his or her weaker areas when he or she studies to re-take an examination
section. For more
information on how the Exam is scored, click here
for an excerpt from the Fall 2006 CPA Exam Alert. The Board may grant candidates credit for passing other
parts of the exam in another jurisdiction. To be considered for credit, the
passing grades must meet the Board's conditioning requirements. To transfer
credit, the candidate must file an application for transfer of credit with
the Board prior to sitting as a Because the Exam is graded on a
section-by-section basis and the sections are graded in no particular order,
a candidate may receive a score notice for an Exam section taken in the
second month of the testing window before receiving a score notice for an Exam
section taken in the first month of the testing window. Candidates will
receive a separate score notice for each Exam section taken in a testing
window. Please note that the Board does not receive advance notice of which
Exam section will be graded first, nor does the Board receive advance notice
of when NASBA will mail the score notices to the Board. In addition, the
Board may not receive all the score notices for a particular Exam section on
the same date. This variance may be attributed to Exam review issues by the
AICPA. Click here
to see when the Board mailed score notices to candidates. If, after receiving
your score notice(s), you have questions, please contact Rescore/Review
and Appeal Options Unsuccessful
candidates who would like their scores to be reviewed and verified may wish
to request a rescore/review; those who wish to challenge a question or
simulation may consider the appeal process. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||