The process of becoming a Certified Public Accountant culminates in passing the Uniform CPA Examination, but the administrative steps required to reach the testing center are complex and highly regulated. Because the authority to grant the CPA license rests with 55 separate U.S. jurisdictions, including the 50 states and five territories, the registration path is not nationally standardized. Navigating this labyrinth of state-specific rules, deadlines, and documentation is a prerequisite for any candidate. This article provides a structured, step-by-step roadmap for successfully registering for the CPA Exam.
Preliminary Step: Meeting State Eligibility Requirements
The journey to registration begins with satisfying the educational prerequisites set by the state board of accountancy where the candidate intends to seek licensure. Nearly all U.S. jurisdictions require a total of 150 semester hours of college credit to obtain the actual CPA license. This educational benchmark is significantly higher than the 120 hours typically required for a standard bachelor’s degree.
Many states allow a candidate to sit for the CPA Examination after completing only 120 credit hours, provided the full 150 hours are completed before applying for the license itself. State boards mandate a specific number of accounting and general business courses. For example, a common requirement is 24 to 30 semester hours in accounting subjects, which must include specific courses like auditing, taxation, and financial accounting. Candidates must consult their specific state board or NASBA to confirm their transcript meets the requirements for both exam eligibility and eventual licensure.
Applying to the State Board of Accountancy
Once educational requirements are met, the candidate must submit a formal application packet to the chosen state board of accountancy. This initial submission is the formal request for permission to take the examination sections. The application packet must include official academic transcripts from every college or university attended.
First-time applicants must also provide proof of identity, and the name on all submitted documents must match the name the candidate intends to use on the exam day identification precisely. This application requires the payment of a non-refundable initial application fee, separate from the fees charged for the examination sections themselves. The processing time for a first-time application can range widely, often taking between four and eight weeks, depending on the volume of applications and the complexity of transcript evaluation.
Submitting the application initiates the eligibility review. Upon receiving approval of eligibility from the state board, the candidate is then authorized to proceed to the next stage: selecting and paying for the specific examination sections they plan to take.
Understanding and Obtaining the Notice to Schedule
The Notice to Schedule (NTS) is the official document that grants a candidate permission to book a testing appointment at a Prometric center. This document is typically issued by NASBA after the candidate’s application is approved by the state board and the examination fees for the selected sections have been paid. The NTS is an authorization, not a scheduling confirmation.
The NTS contains several key pieces of information, including the sections of the exam the candidate is approved to take, a unique testing ID number, and a strict expiration date. The NTS validity period is typically six months from the date of issuance in most jurisdictions, though some states offer longer periods. Candidates must schedule and sit for all authorized sections listed on the NTS before this date.
If the expiration date passes, the NTS becomes invalid, and the examination fee associated with that section is forfeited. The candidate must then submit a new application, pay the fees again, and obtain a new NTS to attempt the section.
Scheduling the Exam Sections with Prometric
Receiving the Notice to Schedule is the signal that a candidate can finally book their testing appointment with Prometric, the third-party administrator of the CPA Exam. The scheduling process is conducted entirely through the Prometric website, where the candidate must use the unique NTS ID number to access the system. Scheduling the appointment well in advance is important to secure a preferred date, time, and location, as testing centers can fill up quickly.
Candidates must schedule their exam appointment at least five days before the intended testing date, but booking 45 days in advance is recommended to secure an optimal slot. The system allows the candidate to select the specific section, choose a local Prometric testing center, and finalize the reservation.
If a candidate needs to change a scheduled appointment, Prometric has a tiered fee structure based on the proximity of the change to the exam date. Rescheduling more than 30 days out is typically free of charge. Changes made between five and 30 days before the exam incur a fee, and changing the appointment within five days usually requires the candidate to pay the full Prometric seat fee for that section.
Key Logistical Considerations for Registration
A significant administrative factor governing the entire examination process is the 18-month rolling window rule. This rule dictates that a candidate must pass all four sections of the CPA Exam within 18 months of passing the first section. The 18-month clock begins ticking the moment the results for the first passed section are released.
Failing to pass all remaining sections within this timeframe results in the credit for the earliest passed section expiring, requiring the candidate to retake that section. While some jurisdictions are adopting an extended 30-month window, the 18-month period remains the standard for most states, necessitating careful strategic planning.
The financial outlay for the CPA Exam also requires attention. Costs include a state application fee, separate examination fees for each of the four sections, and potential reapplication fees if an NTS expires. The examination fee for each section is typically around $345, meaning a candidate pays over $1,300 just for the opportunity to sit for all four parts.
Final Checks for Exam Day
The final administrative step is ensuring all necessary documentation is prepared for presentation at the testing center. Candidates must arrive at the Prometric center at least 30 minutes before their scheduled appointment time to complete check-in procedures. Late arrival may result in the forfeiture of the appointment and the examination fees.
Two forms of valid, non-expired identification are required for admission to the exam. One must be a government-issued photo ID with a signature, such as a driver’s license or passport. The second can be another form of primary ID or a secondary ID like a credit card. The name on both forms of identification must match the name printed on the Notice to Schedule exactly.
The printed Notice to Schedule itself is the other item that must be brought to the testing center. The NTS contains the unique ID number required to log in and launch the examination on the computer. Without the physical NTS and the two matching forms of valid identification, the candidate will be denied entry to the testing room.