If you failed an exam section, missed your NTS scheduling window or failed to pass all CPA exam sections within the 18-month window, you will need to reapply for the failed or expired sections. This can be quite expensive, but sometimes unavoidable, even with sufficient preparation and time scheduling. After all, the exam has a failure rate of around 50%, which means that it is as likely as not that you may need to retake a section, aside from unexpected life and work occurrences disrupting your plans.

What is the process for reapplication?

The good news is that they have all of your details on file, so unless you are transferring your results from another state, the reapplication process is relatively simple. All you will need to do is submit the relevant reapplication form and pay the associated fees. As always, how much this will cost and whether there is a reapplication fee in addition to the section registration fees varies per state and jurisdiction. At times it will be the same as the application fee, and for others it will be less. Additionally, the reapplication process is conducted through the same body that was responsible for processing the initial CPA exam application. There is no limit to the number of times that you can reapply for an exam section.

Things to remember before you attempt to reapply:

  • The Exam section ID listed on your NTS is only valid for one testing event or until the NTS expires
  • You cannot reapply for an exam section before receiving your score from NASBA
  • You cannot use the same section ID to schedule a new appointment after you received a failing score
  • It will take at least 72 hours after you receive your score before you would be able to re-register for the same section
  • You will always need to repay the exam fees to receive a new NTS. Whether you will also need to pay a registration fee and reapplication fee will depend upon the state accountancy board

The general steps for reapplication are:

  • Submitting the application form
  • Submitting a valid form of identification
  • Submitting the relevant fees
  • Paying the NASBA registration fees (either to NASBA or the state accountancy board, as with the initial application)
  • Wait to receive your NTS or ATT
  • Booking a test date with a Prometric testing center

Breakdown of where to apply and the costs

The fees below exclude the exam fees. These can be found on the state requirement pages by clicking on the name of the state of jurisdiction in the table below.

StateApply throughReapplication FeeBoard Registration fee
AlabamaState Boardn/an/a
AlaskaNASBA’s CPAESn/a4 sections – $90.00 3 sections – $90.00 2 sections – $90.00 1 section – $90.00
ArizonaState Board$50.00n/a
ArkansasState Boardn/a4 sections – $120.00 3 sections – $105.00 2 sections – $90.001 section – $75.00
CaliforniaState Board$50.00n/a
CNMINASBA’s CPAESn/an/a
ColoradoNASBA’s CPAES$50.004 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
ConnecticutNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
DelawareNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
District of ColumbiaNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
FloridaState Board$50.004 sections – $105.00 3 sections – $90.00 2 sections – $75.00 1 section – $60.00
GeorgiaNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
GuamNASBA’s CPAESn/a4 sections – $100.00 3 sections – $100.00 2 sections – $100.00 1 section – $100.00
HawaiiNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
IdahoNASBA’s CPAES$50.00n/a
IllinoisState Boardn/a4 sections – $120.00 3 sections – $108.00 2 sections – $76.00 1 section – $40.00
IndianaNASBA’s CPAESn/a4 sections – $110.00 3 sections – $95.00 2 sections – $85.00 1 section – $70.00
IowaNASBA’s CPAESn/a4 sections – $90.00 3 sections – $90.00 2 sections – $90.00 1 section – $90.00
KansasNASBA’s CPAES$85.004 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
KentuckyState Board$30.00 per sectionn/a
LouisianaNASBA’s CPAESn/a4 sections – $80.00 3 sections – $80.00 2 sections – $80.00 1 section – $80.00
MaineNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
MarylandNASBA’s CPAESn/an/a
MassachusettsNASBA’s CPAESn/a4 exam sections – $177.003 exam sections – $157.002 exam sections – $137.001 exam section – $117.00
MichiganNASBA’s CPAES4 exam sections – $97.003 exam sections – $94.002 exam sections – $91.001 exam section – $88.00n/a
MinnesotaNASBA’s CPAESn/a$85.00
MississippiState BoardFour sections – $135.00Three sections – $115.00Two sections – $95.00One section – $75.00n/a
MissouriNASBA’s CPAESn/a4 sections – $100.00 3 sections – $100.00 2 sections – $100.00 1 section – $100.00
MontanaNASBA’s CPAESn/a4 sections – $100.00 3 sections – $100.00 2 sections – $100.00 1 section – $100.00
NebraskaNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
NevadaState Board$50.00n/a
New HampshireNASBA’s CPAESn/a4 sections – $160.00 3 sections – $160.00 2 sections – $160.00 1 section – $160.00
New JerseyState Boardn/a$80.00
New MexicoNASBA’s CPAES$95.004 sections – $95.00 3 sections – $95.00 2 sections – $95.00 1 section – $95.00
New YorkNASBA’s CPAESn/a4 sections – $85.00 3 sections – $85.00 2 sections – $85.00 1 section – $85.00
North CarolinaState Board$75.00n/a
North DakotaState Board$120.00n/a
OhioNASBA’s CPAES$100.00n/a
OklahomaState Boardn/a4 sections – $75.00 3 sections – $75.00 2 sections – $75.00 1 section – $75.00
OregonState Board$50.00n/a
PennsylvaniaState Board$105.004 sections – $105.00 3 sections – $105.00 2 sections – $105.00 1 section – $105.00
Puerto RicoNASBA’s CPAESn/a4 sections – $130.00 3 sections – $130.00 2 sections – $130.00 1 section – $130.00
Rhode IslandNASBA’s CPAES$85.00n/a
South CarolinaNASBA’s CPAESn/a4 sections – $105.00 3 sections – $90.00 2 sections – $75.00 1 section – $60.00
South DakotaState Board$50.00n/a
TennesseeState Boardn/a4 sections – $150.00 3 sections – $125.00 2 sections – $100.00 1 section – $75.00
TexasState Boardn/a$15.00 per section
UtahNASBA’s CPAESn/a4 sections – $110.00 3 sections – $95.00 2 sections – $80.00 1 section – $65.00
VermontNASBA’s CPAES$85.00n/a
Virgin IslandsState Board$100.00n/a
VirginiaState Board$20.00n/a
WashingtonNASBA’s CPAES$90.00n/a
West VirginiaState Board$10.00$40.00 per section
Wisconsin*NASBA’s CPAESn/a4 sections – $1,102.603 sections – $851.452 sections – $600.301 section – $349.15
WyomingState Board$50.00n/a

* Including NASBA fees

How long does it take to get the NTS for a CPA exam reapplication?

According to NASBA, you should receive your Notice to Schedule within four working days of paying the fee. However, this only applies where the applicant pays the fee directly to the CPAES. In instances where the fee is paid to the state board and the board then submits the fee on their behalf, this can take a couple of weeks and sometimes longer.