Who Is the Test Sponsor for the CPA Exam?
Unpack the multi-entity framework that develops, administers, and licenses the CPA Exam. Gain clarity on each organization's role.
The Certified Public Accountant (CPA) Exam is a fundamental credential for individuals pursuing a career in accounting. Passing this rigorous examination is a significant step toward becoming a licensed CPA. Understanding the various organizations involved in its development, administration, and oversight is important for aspiring accountants. These entities collaborate to ensure the exam remains relevant and maintains its integrity.
The American Institute of Certified Public Accountants (AICPA)
The American Institute of Certified Public Accountants (AICPA) is the primary test sponsor and content developer for the CPA Examination. The AICPA is responsible for creating and updating the exam’s blueprint, which outlines the topics and skills assessed in each section. This blueprint ensures the exam reflects current accounting standards and professional competencies, including the knowledge and skills required of a newly licensed CPA. The AICPA also develops exam questions and sets the passing scores.
The AICPA’s Board of Examiners oversees the development and scoring, ensuring the exam meets legal and psychometric standards for licensure. This body confirms that candidates who pass the exam possess the minimum technical knowledge and skills necessary for initial licensure, protecting the public interest. The AICPA, in conjunction with the National Association of State Boards of Accountancy (NASBA), conducts practice analyses to ensure the exam aligns with the evolving demands of the accounting profession. This research helps confirm the knowledge and skills the CPA Exam must assess, leading to updates such as the CPA Evolution initiative.
The National Association of State Boards of Accountancy (NASBA)
The National Association of State Boards of Accountancy (NASBA) plays a key role in the administration of the CPA Exam. NASBA facilitates the application process, managing candidate registration and eligibility requirements. They handle the issuance of the Notice to Schedule (NTS), a crucial document that authorizes candidates to schedule exam sections. Without an NTS, a candidate cannot schedule or sit for any section of the exam.
NASBA also manages the score release process, receiving scores from the AICPA and making them available to candidates through their online portal. NASBA operates the National Candidate Database and CPA Examination Services (CPAES), which assists state boards with application processing, credential evaluation, and score reporting. While NASBA oversees the operational delivery and administrative rules, they do not issue CPA licenses; that responsibility rests with state boards of accountancy.
State Boards of Accountancy
State Boards of Accountancy are the authorities responsible for CPA licensure. These boards set the educational, experience, and ethical requirements for licensure. While there are common generalities, such as the 150-semester hour education requirement adopted by most states, specific credit hour allocations and work experience durations can vary.
State Boards approve candidates to sit for the exam, often working in conjunction with NASBA’s administrative processes for application submission and eligibility verification. After a candidate passes all sections of the CPA Exam and meets other state-specific requirements, the State Board issues the CPA license. They also establish rules of professional conduct, investigate complaints, and take disciplinary action to regulate the accounting profession.
Prometric Testing Centers
Prometric Testing Centers serve as the delivery mechanism for the CPA Exam. These centers provide the physical locations and technological infrastructure where candidates take the exam. Prometric is responsible for maintaining test security and administering the exam under standardized conditions.
Upon arrival, candidates undergo a check-in process, including presenting identification, a digital photograph, and potentially a biometric fingerprint scan. Personal belongings are stored in lockers, and candidates may be scanned to prevent prohibited items from entering the testing room. Prometric ensures a consistent and controlled testing environment for the integrity of the examination. Prometric is not involved in content development or licensing decisions.