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 CPA Examination
CPA Examination - Education I want to take the CPA exam. I was reading the education policy and meet most of the requirements. I am just short of having 24 semester hours of accounting. I understand that I have 180 days from the time I first sit for the exam to meet the requirements and that CPA review courses may be counted towards the accounting concentration. How do I find out how many semester hours the review course is worth so that I can determine if I will be able to meet the requirements? (02/05) In order to utilize your CPA review course towards the accounting requirement, you must take the course through an accredited US college or university and be awarded academic credit for the course. The college or university establishes the number of credit hours for the course. Will the Board accept all of my college credits, regardless of the grade I received? (02/05) Yes, the Board will accept academic credits awarded from the college or university. If you took a course, and were not awarded credit for the course, the Board would not count it towards meeting the education requirement. Who do I contact to find out if my college/university is accredited and who it is accredited through? (02/05) Usually the college itself. Colleges and universities often have their accrediting information on their websites. The Board only recognizes colleges and universities which are accredited by virtue of membership through one of the following accrediting agencies (See Board rule WAC 4-25-710):
The accrediting agencies may also list the colleges and universities they have accredited. I earned my education outside the US. I originally sat for the exam in another state and had my education evaluated by a foreign credential evaluation service. The service is recognized by the Board. I plan on moving to Washington in the future and want to take the exam as a Washington candidate. May I use my original evaluation since it was prepared by one of the services recognized by the Board or must I have my education re-evaluated? (02/05) It depends. If the foreign credential evaluation does not specifically state that the education meets the requirements of the Washington State Board of Accountancy, the evaluation must provide sufficient detail to determine that you meet the Board's education requirements. If the evaluation does not provide enough detail, you must either have your education re-evaluated or have the credentialing service provide a detailed evaluation, if possible. I earned my education outside the US and need to have my education evaluated by a foreign credential evaluation service. How long does it take to do the evaluation? (02/05) The answer could vary depending on the evaluator. Evaluation-specific questions (example: Cost, completion time) must be addressed with the individual service. Only evaluations prepared by one of the evaluation services recognized by the Board will be accepted. Can I have my transcripts reviewed by somebody prior to applying for the CPA exam? Board staff does not perform pre-evaluations of education or pre-approve courses prior to submission of application for the CPA exam. At the time of application to take the CPA exam, applicants are required to submit evidence of completion of Washington’s education requirements. To aid you with your evaluation of your education see Education Evaluation Worksheet. I did not pass the CPA exam by July 1, 2000, will I need to complete the 150-hour education requirement before I sit again? Persons who sat for all parts of the CPA exam in May 2000 or earlier need to satisfy the education requirements in effect prior to July 1, 2000. Contact Customer Service at (360) 753-2586 for additional information on the pre-July 1, 2000 education requirements. See Educational Requirements. I
have my baccalaureate degree and meet the current accounting concentration
to sit for the exam. I do not have 150 semester hours. In what
subject areas do these additional hours need to be?
(4/04) Duplicate coursework: Is credit allowed for a course that is "repeatable" for credit? This is, you can take it more than once and receive credit for it again. For example, there is an open ballet class at the university I am attending that I am enrolled in that you can take again (up to a total of three times) for credit. Would this repeated credit qualify? When reviewing courses that appear to be duplicates, the Board looks to the subject matter to see if it is exactly the same material or not. Any repeat physical education course (even if taken at different institutions) would be duplicate subject matter and would not qualify. In this case, the repeat open ballet courses would be duplicate courses and do not qualify towards the Board's education requirements. Please note: The Board encourages completion of courses that will benefit CPA candidates in their public accounting careers, and in addition to all of the required accounting and business courses, communication courses are especially valuable.
CPA Examination - Application I meet the education requirements and want to apply for the exam. My transcripts have "Issued to Student" stamped on them. May I send these to CASTLE? (02/05) No. You must submit official transcripts from all colleges or universities (including community colleges) at which any original credit counted toward the education requirement was earned. You may request the college submit official transcripts directly to CASTLE. I applied to take the Financial Accounting and Reporting (FAR) section of the exam. My Notice to Schedule (NTS) expires at the end of next month, which is a closed window. I am not prepared to take it this month. How soon may I re-apply so that I may get FAR scheduled as soon as possible in the following open month? (02/05) The earliest you may re-apply for FAR would be after the expiration date on your NTS. However, if you decide to sit for FAR with your current NTS, you must wait until you receive a (failing) score in order to re-apply for FAR. I applied to take all four sections of the exam. I just received my Notice to Schedule (NTS), and it says it expires in 6 months. I thought I had 18 months to pass the exam. Why is the NTS only good for 6 months? (02/05) The 18-month period refers to the timeframe you have for passing all sections of the exam. Once you pass your first section, you must pass the remaining three sections within 18 months from the date you took the first passed section. The NTS is only good for 6 months, and does not affect this 18-month window. If your NTS expires, you must re-apply for those expired sections. Where can I obtain the exam application and information to take the CPA Exam? (01/04) The Board has contracted with CASTLE Worldwide, Inc. for application intake and education processing for Washington’s CPA exam applicants. You may obtain an application, information, or apply online for the new computerized exam by contacting CASTLE at:
If
I apply for all four sections of the exam at the same time, must I sit for
all of them at the same time?
(2/05) Is residency required to take the CPA exam in Washington State? (11/03) No. There are no residency requirements in order to take the CPA exam in Washington State. You will be able to take the computerized exam at any Prometric testing center in any of the 54 U.S. jurisdictions. Is a social security number required to take the CPA exam in Washington State? (11/03) No. However, if you have a social security number you must provide it. If you do not have a social security number, you must sign a certification under the penalty of perjury that you do not have one. I was convicted of a felony, does that automatically disqualify the me from taking the CPA exam or ever holding a CPA license? If not, is there a length of time required to have passed since any conviction before it does not carry as much weight as a recent conviction? RCW 18.04.105(1) requires a CPA candidate to be of "good character." Please note the statute regarding "good character" is in conjunction with licensure rather than with the CPA examination. You may sit for the examination without proving "good character" but run the risk of not being able to obtain licensure as a CPA. If the conviction is less than 10 years old, the Board reviews each case individually unless staff and a Consulting Board Member find that the case clearly does not require Board resolution. For example, cases involving convictions of "driving under the influence" lack a substantial connection between the lack of good character and the professional and ethical responsibilities of a licensed CPA and do not require Board resolution. You may request a determination of "good character" prior to sitting for the exam. To do so, the Board will need the following from you:
Upon receipt of the above information, Board staff may:
CPA Examination - Scheduling and taking the exam I just called Prometric to schedule my exam for this month. I was told there was no space available at the test center closest to me. My Notice To Schedule (NTS) expires at the end of this month. Can I get an extension on my NTS, since I am unable to take the exam before it expires? (02/05) We cannot extend the expiration date on your NTS. The Board's rules and policies are clear. The NTS is valid for six calendar months. If you fail to sit for the exam before the expiration date, the NTS is no longer valid. There are no exceptions to the expiration date. Recommendations when you are told there are no slots available:
I scheduled my exam through Prometric, but had to reschedule. When I called Prometric, they told me that because the date I wanted to reschedule was after the expiration date of my Notice to Schedule (NTS) that I needed to call my Board of Accountancy to get an extension. Why can't Prometric extend it? Do I call the Board or CASTLE for the extension? (02/05) The Board will not grant an extension to the expiration date of an NTS. The Board's rules and policies are clear. The NTS is valid for six calendar months. If you fail to sit for the exam before the expiration date, the NTS is no longer valid. There are no exceptions to the expiration date. Neither Prometric nor CASTLE has the authority to modify the expiration date of an NTS. Prometric is responsible for scheduling and administering the exam. They would only have the ability to reschedule your exam at a time prior to your NTS expiring and within the scope of Prometric's rescheduling policy. CASTLE Worldwide is the Board's agent and is responsible for collecting exam applications and fees for Washington applicants, determining the eligibility of those applicants, and transmitting the necessary data of those eligible to take the exam to the National Association of State Boards of Accountancy (NASBA). I
applied for the exam on CASTLE’s website.
I checked my status online and see that I am now “eligible.”
May I call Prometric and schedule an appointment to take the
section(s) I applied for?
(4/04) No. You may not schedule an appointment until you have received your
Notice to Schedule (NTS). Your
NTS will have specific instructions how to schedule your exam via
Prometric’s website or toll-free number. Where
is the CPA examination held? (4/04) The
CPA exam is now computerized and can be taken at any Prometric testing
center in any of the 54 U.S. jurisdictions. In Washington, Prometric has
testing centers in Mountlake Terrace, Puyallup, and Spokane. What
are the dates of the exam now that it is computerized?
(4/04) There
are no longer set dates for the CPA exam. Once you receive your Notice to
Schedule (NTS), you may schedule the exam at any Prometric testing center
in the 54 US jurisdictions. Most testing centers are open 6 days a week.
See next question for further information. I
heard the exam is only offered during certain months. What months
may I
take it?
(4/04) There
are four “examination windows” available each year. An examination
window refers to a three-month period in which you have an opportunity to
take the Uniform CPA Examination. The examination is available during two
of the three months: January and February, April and May, July and
August, October and November. During the third month the examination
is unavailable as routine maintenance and question refreshing is
occurring. Therefore, you may test two out of the three months within an
examination window.
You may take all four sections within the same window if you like, however,
you may only sit for the same section of the examination once during an
examination window.
CPA Examination - Cost How much will it cost me to take the computerized CPA exam? (11/03) The cost of the CPA exam is variable. Your cost will depend on three things: (1) Which section(s) you apply for, (2) How many sections you apply for at the same time, and (3) if you are a first time or re-exam applicant. If you previously took any section of the exam (whether you took the paper or pencil exam or the computerized exam), you are classified as a re-exam applicant. The total Exam Fee consists of two components: Section Fees and Administrative Fees. (Use the "CPA Exam fees or CBT" chart to calculate your total Exam Fees.) First, you must add up each of the fees charged for the individual sections for which you are applying. This is your total Section Fees. Next, you calculate your Administrative Fees based on your status as either a first time applicant or a re-exam applicant and the number of individual sections for which you are applying. Individuals transferring exam scores from another state pay the same fees as first time applicants. Example 1: You are going to apply to take the Auditing and Attestation (AUD) section and the Financial Accounting and Reporting (FAR) section at the same time. You previously sat for the exam in November 2003. Your Section Fees would be $406.73, and your Administrative Fees would be $91.50. Therefore, your total Exam Fees would be $498.23.
Example 2: You are going to apply to
take only the Regulation (REG) section. You have not previously taken any
section of the CPA exam. Your Section Fees would be $173.55, your
Administrative Fee would be $90.30, and therefore, your total Exam Fees
would be $263.85.
Example 3: You are going to apply to take all sections of the exam at the same time. You previously sat for at least one section of the Computer-Based Test. Your Section Fees would be $741.91, your Administrative Fees would be $130.75, and therefore, your total Exam Fees would be $872.26.
CPA Exam fees for
CBT* Exam fees are comprised of section fees plus administrative fees. The total fee is contingent upon which section(s) is/are being applied for and the number of sections applied for at the same time. The total fee is the section fee(s) for each section(s) applied for added to the administrative fee for the number of section(s) applied for.
CPA Examination - Guam Testing Center Surcharge I want to take the exam in Guam. I received my Notice to Schedule (NTS) and went to NASBA's web site to pay the surcharge. I went to the "Pay Guam Surcharge" link and put in the required information. It displayed a message that said my exam ID is invalid or my information does not match what is on record. Do I have an invalid exam ID? (02/05) It is unlikely that your exam section ID is invalid. Your information must exactly match the information in NASBA's database. Enter the applicable information exactly as it appears on your NTS. Enter "Unknown" in the "mother's maiden name" field. (The Board does not collect "mother's maiden name" from our candidates). Put the entire year in the Date of Birth field (example: 06/01/1972). This should enable you to pay the surcharge. If it still does not accept your information, double check your spelling. If it still rejects your information, please contact CASTLE Worldwide, Inc. at 1-800-655-4845 for further assistance. Please note that after paying the surcharge, you must wait 24 hours before you will be able to schedule the exam.
CPA Examination - Extensions/Refunds I applied to take all four sections of the exam and received my Notice to Schedule (NTS). Because of my work schedule, I am not going to have time to study. How do I request a refund? (02/05) There are no opportunities for a refund once your NTS is issued. I applied for all four sections of the exam and received my Notice to Schedule (NTS). I decided to enroll in a review course to help me prepare for the exam. The review course covers one section, breaks for a couple of weeks (to test for the section just covered) then starts the review for the next section and the process is repeated. The entire course takes approximately six months to complete. My NTS expires before the review for the last section is completed. May I get an extension on my NTS, since I am unable to take all of the sections before I finish the review? If I can't get an extension, how soon can I reapply to take that section? (02/05) We cannot extend the expiration date on your NTS. The Board's rules and policies are clear. The NTS is valid for six calendar months. If you fail to sit for the exam before the expiration date, the NTS is no longer valid. There are no exceptions to the expiration date. T he earliest you may re-apply for an unattended section is after the NTS expiration date, however, if you opt to sit for the section with your current NTS, you cannot re-apply for that section until you receive a score for that section.
CPA Examination - Scores When are scores released? Scores are released in the month following the testing window. (Example: For the January and February testing window, the scoring month is March.) The AICPA scores the exams and sends them to NASBA. NASBA processes the scores and sends them to CASTLE Worldwide, and CASTLE posts the scores online and sends the paper scores to the candidates within two weeks. The AICPA, NASBA, and CASTLE will normally have all scores posted by the last day of the scoring month.
In what order are the scores released? Scores are not issued in the order in which candidates took the exam during the testing window, nor are they issued in any set order. Candidates who took the exam late in the window may be one of the first to get their scores, and candidates who took the exam early in the window may be one of the last to get their scores. Several candidates taking the exam on the same day may find that their scores do not get issued at the same time. A candidate who takes several sections of the exam in one testing window may get one score early in the scoring month and the others at the end. If I applied for the exam using a Certificate of Enrollment, will I be able to view my scores? Not until your final transcript showing completion of the courses listed on the Certificate of Enrollment is received by CASTLE. Until that final transcript is received, you will not be able to see your score or whether you passed or failed the exam. Can I get my scores by phone? CASTLE Worldwide will not release any score information by telephone. If my score is not posted, what do I do? Please wait until the end of the scoring window before notifying CASTLE that your score is not posted. Sometimes scores are posted right up through the last day of the scoring month. CASTLE does not score the exams and does not have advance notice of when scores will be uploaded. If you do not see your score by the end of the scoring month, notify CASTLE by email at: wboaecastlewordwide.com. Make sure to provide your CASTLE ID number, the section of the exam taken, and the date the exam was taken. Please note: NASBA does not issue performance evaluations for passing scores. Only failing score notices will include a diagnostic report for the candidate to use as a study guide when re-taking the exam.
CPA Examination - Score Review What is a review? (7/04) A review, also referred to as a "re-score," is when a candidate requests to have their Uniform CPA Exam responses re-scored or recalculated. Why should I request a review/re-score? (7/04) If you believe that your grade does not accurately reflect your performance on the examination, you may wish to request a re-score of your responses through the National Association of State Boards of Accountancy (NASBA). Before you decide to request a re-score, you should be aware that the score you received underwent several quality control checks before it was reported. A change in scores as a result of a re-score is, therefore, very rare. How and when should I request a re-score? (7/04) The option to apply for a re-score is available only for a short period of time (2-3 weeks) after your score has been reported to you. If you want to have your exam re-scored, you need to do so promptly. The instructions and review form can be downloaded from NASBA's web site. Click on "Uniform CPA Examination," then "Grade Review and Appeal," and follow the instructions. How will the re-score result be communicated? (7/04) After NASBA submits your re-score request to the AICPA and the AICPA re-scores your responses, the AICPA will report the result through NASBA to CASTLE Worldwide, and CASTLE will transmit the result to you and the Board. What is an appeal? (7/04) 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 online. 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 of Accountancy.
CPA Examination - Miscellaneous Where can I obtain general information about the computerized Uniform CPA Examination? General information about the computerized Uniform CPA Examination is accessible at http://www.cpa-exam.org/. Can the Board recommend study materials or preparation courses for the CPA Exam? (4/04) No. The Board of Accountancy is a regulatory agency, and therefore cannot recommend specific materials or courses to prepare for the Uniform CPA exam. We suggest you review the information provided at www.cpa-exam.org, which includes recommended review materials. I took the CPA exam and have since moved. How may I update my address? (01/04) You may update your address when you reapply for the CPA exam. If you moved and have not yet received your grades, you must contact CASTLE at 1-800-655-4845.
CPA Examination - Frequently Used Terms AICPA - American Institute of Certified Public Accountants - the AICPA is responsible for exam and scoring. Candidate Information Guide - Guide specifically for Washington State CPA exam applicants. CASTLE Worldwide, Inc. - Washington State's exam contractor. CASTLE is responsible for application intake and education evaluation for Washington's examination candidates. Once an applicant is deemed eligible to sit for the CPA exam, CASTLE sends the authorization and necessary information to NASBA CBT - Computer-based test CPA Candidate Bulletin - publication by the AICPA, NASBA, and Prometric for all CPA exam candidates. Exam Sections
NASBA - National Association of State Boards of Accountancy - maintains the National Candidate Database and issues the NTS. They also administer any re-scores and appeals NTS - Notice to Schedule - The notice a candidate receives that enables them to schedule the exam sections with Prometric. The NTS is issued by NASBA. Prometric - Delivers the CPA exam including all test appointment scheduling and testing Testing Center - site where the exam is delivered Testing window - The time period in which a candidate may take the computer-based examination. The window is the first two months of each calendar quarter. (Jan-Feb/Apr-May/Jul-Aug/Oct-Nov). The exam is not available the last month each quarter to maintain and refresh the databank. WAC -Washington Administrative Code (rules) |
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