NC State Board of CPA Examiners

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, PO Box 12827, Raleigh, NC 27605-2827

Address Changes

Without 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 submit a Change of Address form by mail, fax, or e-mail to:

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.

Applications for the Uniform CPA Examination

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, you must complete a re-exam application.

Before completing an Exam application, please review all documents associated with the application. If you have questions about applying for the Exam, please contact Phyllis Elliott.

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 Uniform CPA Exam. 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 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/.

A. The Exam is administered at Prometric Testing Centers across the

United States

. There are six Prometric Testing Centers in North Carolina: Asheville, Charlotte, Greenville, Greensboro, Raleigh, and Wilmington. Centers are open Monday-Friday.

NOTE: 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.

A. The content of the Exam is discussed in Proposed Structure & Content Specifications for the Uniform CPA Examination, which is available for download from www.cpa-exam.org/, the AICPA’s exam web site.

Q. Do I have 120 days after taking the Exam to meet the educational requirements?

A. Yes, candidates have 120 days after taking the first section of the Exam to meet the educational requirements.

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. I passed all four Exam sections in an 18-month period. When do my Exam scores expire?

A. If you passed all four Exam sections within an 18-month period, you are considered a successful Exam candidate and your Exam scores do not expire.

A. The Exam is 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.

A. A candidate is 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.

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 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 about 15 business days (includes Board processing time and issuance of NTS by NASBA). A re-Exam candidate’s application will be processed by the Board and an NTS issued by NASBA in about 10 business days. 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).

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. Familiarization materials are available on the AICPA’s Exam web site www.cpa-exam.org/. It is imperative that candidates complete the tutorial and sample tests prior to taking the Exam.

Q. Do all candidates take the same Exam, or does each candidate take a different test?

A. Candidates take different, equivalent Exams. In the computerized testing environment, each candidate’s Exam 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.

A. The Board will continue to determine if a candidate qualifies as an ADA candidate. Requests for ADA accommodations must be reviewed and approved by the Board before your Exam application can be processed. For more information, contact Phyllis Elliott at (919) 733-4224 or phyllise@nccpaboard.gov.

A. North Carolina candidates receive numerical grades. A score of 75 or above is a passing score.

A. No, the Exam contains structured responses that must be transmitted to the AICPA for scoring.

A. Generally, score notices are available for mailing within 60 days from the last day of each testing window. However, score notices may be available in less than 60 days or may not be available for more than 60 days from the last day of a testing window.

Q. Even though I haven’t received my score notice yet, I know I didn’t pass. Can I go ahead and sign up to take that section again?

A. No. You must wait until you receive your score notice for a particular section before signing up to take that section again. Give yourself some credit; you may have passed that section.

A. A candidate may to request a review or an appeal of his or her scores. For more information, contact Phyllis Elliott by e-mail at phyllise@nccpaboard.gov.

Questions about Scoring the Exam

Q. Who sets the passing score for the Uniform CPA Examination?

A. The passing score is determined by the AICPA Board of Examiners (BOE). Like most other significant BOE decisions, the passing score decision is supported by a strong collaborative effort among the examination partners. The standard-setting process followed for the computer-based test (CBT) was rigorous, and performed with input from the National Association of State Boards of Accountancy (NASBA), state board members, and several consultant psychometricians. In setting the passing score, the BOE considered many factors, including standard-setting study results, historical trends, any changes in examination content, and input from the academic community and the profession. The passing score is the basis of the pass or fail decision recommended to boards of accountancy on the advisory score report

Q. What is the passing score?

A. The passing score is 75 on a 0-99 scale. The scale of 0-99 does not represent "percent correct." A score of 75 indicates examination performance reflecting a level of knowledge and skills that is sufficient for the protection of the public.

Q. Is scoring an automated process?

A. Scoring is fully automated for all examination components except the written communication portion of simulations. Some written communication responses are scored by a network of readers (CPAs), while others are scored using an automated process. All scoring routines--whether automated or not--are verified at various stages of the scoring process.

Q. What scoring method is used to score the CPA Examination?

A. The AICPA uses IRT (Item Response Theory) for the objective portion of the examination. IRT is a well-established psychometric approach to scoring used by licensing and certification examinations that administer many different test forms. IRT scoring ensures that scores and pass or fail decisions based on scores from different examination forms are comparable. Based on the large amounts of data that are collected in pretesting, the difficulty level as well as other statistical characteristics of examination questions are known and taken into account in scoring.

Q. If I am given more difficult questions to answer than another candidate, how can our responses be scored comparably?

A. IRT scoring takes into account differences in the difficulty of test questions in addition to other statistical properties. IRT scoring uses statistical properties of items, and the pattern of correct and incorrect responses, to calculate scores representing candidates' knowledge and skill levels. These scores are comparable because they have been calculated taking difficulty levels, as well as other item statistics, into consideration.

Q. What is the percentage value of each examination component?

A. In AUD (Auditing and Attestation), FAR (Financial Accounting and Reporting), and REG (Regulation), multiple-choice testlets account for 70% and simulations 30% of the score. The 30% simulation portion is further divided into 10% for written communication and 20% for all other parts of the simulation. In BEC (Business Environment and Concepts), multiple-choice questions account for 100% of the score.

Q. Given the different values of examination components, how are total scores calculated?

A. For all examination sections except BEC, separate scores are produced for multiple-choice questions, written communication, and simulations (not including written communication). The three part scores are then weighted according to the percentage value of each component, and added together to arrive at a total score.

Q. Are pretest questions scored?

A. No. Responses to pretest questions are never taken into account in calculating candidate scores. Pretest questions are included in every examination (they may be multiple-choice questions, portions of simulations, or written communication exercises) only for the purpose of collecting data. The data are needed to assess the quality of the questions, and to collect scoring information for later use when the questions become operational items

Q. Are scoring adjustments made for candidates who experience difficulties during testing?

A. No. All candidate results are scored using the same process and method to ensure uniformity and the validity of the pass or fail decision. In the rare instances when serious technical problems occur during testing, candidates may be given free retests.

Score Reporting

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. Boards of accountancy determine the actual schedule for reporting scores 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. The numeric scores are reported on a scale of 0-99, with 75 as the passing score. The scale does NOT represent "percent correct." A score of 75 indicates performance that reflects sufficient knowledge and skills to protect public interest.

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. Performance information is not provided to successful candidates.

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 North Carolina candidate.

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.

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.

Request for Rescore/Review of Exam Score

A rescore is a review and verification of a candidate's Uniform CPA Examination score. If you would like to have your score checked one more time, you may want to request a rescore/review. You should understand, however, that all scores are subjected to several quality control checks before they are reported. Therefore, rescores very rarely result in a score change. Pursuant to 21 NCAC 08F .0113, a candidate may request a rescore/review of his or her score within 60 days of the date the Uniform CPA Examination Score Notice is issued. Please note that the date printed on the score notice is the beginning date for requesting a rescore/review. If you apply after the deadline date, your request will not be processed. After the Board submits your rescore request to the AICPA, and the AICPA reviews your score, the AICPA will report the result through NASBA to the Board. The Board will then transmit the result to you.

Request for Appeal of Exam Score

The appeal process provides Uniform CPA Examination candidates with the opportunity to appeal failing scores. The appeal option enables candidates to view the test questions or simulation problems that they answered incorrectly together with their responses, and to submit comments on-line. The confidentiality of the examination requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of the Board. You should consider requesting an appeal only if you want to review your incorrect responses because you believe that there is a question or simulation problem that you would like to challenge. When you review the questions or simulation problems that you have answered incorrectly, you may decide to challenge the validity of one or more items. If you decide to do so, you must be prepared to present a cogent, vigorous, and compelling defense of your incorrect responses. Please note that you will not be able to submit new responses during an appeal. However, you will have the opportunity to challenge question(s) or simulation problem(s) and defend the response(s) you provided at the examination. Pursuant to 21 NCAC 08F .0113, a candidate may request an appeal of his or her score within 60 days of the date the Uniform CPA Examination Score Notice is issued. Please note that the date printed on the score notice is the beginning date for requesting an appeal. If you apply for an appeal after the deadline date, your request will not be processed. You must pay the appeal fee when you submit the request to the Board. Subsequently, you will be charged a separate fee for each item (question or simulation problem) that you decide to challenge. If the Board determines that you qualify for an appeal, the Board will submit your request to the AICPA. The Board will schedule your viewing session for you. Your on-line comments during this session will be transmitted to the AICPA through NASBA.

After the session, the AICPA will review your responses on the section you are appealing, consider the online comments you submitted, verify your score, and forward the result to NASBA. (Note: You will not receive detailed information about the question(s) you challenge because of the need to preserve the confidentiality of examination content.) NASBA will then report the result to the Board and the result will then be transmitted to you.