Taxation and Regulatory Compliance

How Much Does It Cost to Reschedule CPA Exam?

Understand the financial and procedural aspects of adjusting your CPA Exam schedule to avoid costly setbacks.

The Certified Public Accountant (CPA) exam is a significant benchmark for individuals pursuing a career in accounting, known for its comprehensive content and rigorous testing requirements. Unforeseen circumstances can sometimes necessitate adjustments to a candidate’s testing schedule. Understanding the associated costs and procedures involved in modifying an exam appointment is important for candidates navigating this process.

Rescheduling Fees

Rescheduling a CPA exam section involves a tiered fee structure based on advance notice. No fee is charged if a candidate reschedules at least 30 days before the original exam date. For changes made between 6 and 29 days prior, a fee of $35 is assessed. If rescheduling occurs with less than 5 days’ notice, the fee ranges from $83 to $85, or the candidate may forfeit the entire exam section fee.

These rescheduling fees are charged per exam section and paid directly to the testing administrator. These charges are distinct from the initial application fees paid to the Board of Accountancy or the National Association of State Boards of Accountancy (NASBA) when applying for the Notice to Schedule (NTS). Candidates should review the current fee schedule to understand the exact costs that may apply to their situation.

Rescheduling Procedures

Candidates can reschedule a CPA exam appointment through the testing administrator’s website. The process involves logging into the candidate’s account and locating the existing exam appointment. An option to reschedule or cancel the appointment will be available. Candidates need their original confirmation number and the first few characters of their last name to access the appointment details.

After selecting the reschedule option, candidates choose a new date and time from available slots at their preferred testing location. Applicable rescheduling fees will be assessed during this step and must be paid to complete the process. Upon successful completion, a confirmation of the new appointment will be provided, via email. It is necessary to reschedule at least 24 hours before the original appointment time; failing to do so may prevent any changes.

Consequences of Not Rescheduling

If a candidate fails to reschedule an exam appointment or cancels too late, financial and logistical consequences follow. The immediate impact is forfeiture of the entire examination fee paid for that specific section. This means the candidate loses the initial investment made for that exam attempt.

To reattempt the exam section, the candidate must reapply for a new Notice to Schedule (NTS) and pay the full exam section fee again. This incurs additional costs and delays progress toward completing the CPA exam. The expiration of an NTS without taking the exam within its validity period also necessitates a new application and associated fees, prolonging the journey to licensure.

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