How to Apply for the CPA Exam

The CPA exam application process is slightly different across each state and jurisdiction. However, the two main distinguishing factors are whether the process is run by the state board or whether it is outsourced to NASBA’s CPA Examination Service (CPAES). This will determine where the applicant will need to send their transcripts, proof of residence, citizenship and age (where applicable), as well as which organization they should contact for queries.

How each state processes their CPA exam applications

• Note: CMNI is currently not holding any CPA examinations. Therefore, those wishing to acquire a CMNI CPA license will need to take the exam in a substantially equivalent jurisdiction and then apply for interstate license reciprocity once they have passed all four parts of the exam with at least 75% within an 18-month time span.

How NASBA processes CPA exam applications

NASBA usually follows the same process for all states and jurisdictions, with the exception of those that have unique requirements. Therefore, although the steps below are fairly accurate, it is best to check the requirements of a specific state. In the table above, we have added links to the CPA exam and licensing requirements of each state. You can reach them by clicking on the name of the state. Alternatively, you can also go onto NASBA and review their guidelines for each state.

The general steps are as follows:

• Create an account with CPA Central
• Request that the Registrars of all of the colleges and universities that you attended send official copies of your transcripts directly to NASBA
• Submit a transcript evaluation or international transcript evaluation directly from the evaluation service directly to NASBA, where applicable
• Submit proof of completing the work experience requirements directly to NASBA, where applicable
• If you passed part of the exam in another jurisdiction, you could apply for the results to be transferred to NASBA, in most cases
• Submit proof of residency, citizenship or age, where applicable
• Provide two identical 2 x 2” passport-style photographs of the front view of your full face and shoulders
• Apply for the exam online
• Pay the relevant fees
• Register for each exam part through the Prometric website

How state accountancy boards process CPA exam applications

The process for applying for the exam through a state board can vary slightly, although they generally follow almost the same steps as above:

• Create an account on the state’s accountancy board website
• Request that the Registrars of all of the colleges and universities that you attended send official copies of your transcripts directly to the state board
• Submit a transcript evaluation or international transcript evaluation directly from the evaluation service directly to NASBA, where applicable
• Proof of completing the work experience requirements directly should be sent directly to the state board, where applicable
• Submit proof of residency, citizenship or age, where applicable
• If you passed part of the exam in another jurisdiction, you could apply for the results to be transferred to the current state, in most cases
• Provide two identical 2 x 2” passport-style photographs of the front view of your full face and shoulders
• Apply for the exam online
• Pay the relevant fees to either the state board or NASBA, as specified
• Register for each exam part through the Prometric website

Elements that may differ include:

• The state board may not have its own website, so the CPA exam will be processed through the state government’s professional licensing division. This division is responsible for handling the examination and licensing processes of other professions as well, such as nursing, teachers, doctors, land surveyors and others
• Supplying proof of being of good moral character. This usually entails collecting signed statements from three non-family members testifying to your good character
• Providing consent to a criminal background check, including your fingerprint
• Submit the state’s authorization to test, or similar document, to NASBA upon receiving approval from the state board
• Allow for the board to review professional license and denial of examination privileges by other states

Other considerations when applying for the CPA exam

There are a number of prerequisites that you should verify before you begin the application process in any state or jurisdiction. The foremost are the educational requirements. You must ensure that you have taken all the courses stipulated by the board, as well as meet the state’s semester hour credit requirement. Boards usually require around 24 semester hours from accounting courses, and 16-24 hours from business courses. They may also stipulate specific courses and the level of the courses.

Additionally, there are two possible semester hour requirements, depending on whether the state is a one- or two-tier state. A one-tier state will require that the applicant have accumulated at least 150 semester hour credits by the time of taking the exam. This will be sufficient for the license application as well. On the other hand, a two-tier state will require that the applicant have acquired at least 120 semester hours prior to taking the exam, but they will need to accumulate at least 150 semester hours by the time of taking the exam.

One-tier states or states that have higher educational requirements than another, may not recognize the CPA license from that jurisdiction and may therefore require the applicant to fulfill the missing educational requirements, and possibly to retake the CPA exam again in that state. Furthermore, two-tier states, or states that have fewer educational requirements than most, might stipulate that they will only issue reciprocal CPA licenses to license holders from those states that will do the same for their license holders. So, if you are planning on moving between states, you might want to investigate this.