To ensure that licensed certified Public Accountants or CPAs in the US are really qualified, they need to pass the Uniform CPA test or CPA examination. This test follows world standards for accountancy excellence. Here are some facts on what is a CPA test.
The US Uniform CPA Examination
When in the US, the test to tackle for licensed accountancy is the Uniform CPA Examination. This systematic set of questions describes well what is a CPA test all about. It is the same for anyone who wants to be licensed anywhere in the 55 states under the US government. This includes the 50 states plus Puerto Rico, the District of Columbia, Guam, US Virgin Islands, and the Northern Mariana Islands Commonwealth.
Just One among Many Requirements
However, to get a license, passing the Uniform CPA test is not enough. One must also fulfill the educational and experiential requirements. Requirements for licensure differ by jurisdiction, but the common prerequisite is the passing the Uniform CPA examination. This should give examinees an idea of what is a CPA test and how important it is. For more details, visit websites of the Boards of Accountancy to get a better picture of the various requirements and differences among the accountancy boards.
Why the Need for a CPA Test?
Licensed accountants must be capable of protecting the public interest amid the rapid changes in the financial and business environment, especially with the advance of Information Technology. They should prove themselves as accounting professionals able to do their jobs even in the international scene. Thus, the need for the Uniform CPA examination.
Who Prepares the CPA questionnaire?
Three groups prepare the questions for the Boards of Accountancy. They are the National Association of State Boards of Accountancy or NASBA, the American Institute f Certified Public Accountants or AICPA, and Prometric. As far as the quality of examination content and scoring are concerned, AICPA is responsible. Examinees’ database is managed by NASBA. Prometric takes care of examination deliveries at test centers authorized by the government.
The accountancy examination should be in a computer-based format only approved by the Boards of Accountancy. The venues for the test should be in designated centers only, found in the 54 US territories, except in the Commonwealth of Northern Marianas Islands. No US CPA licensure test should be held outside US territories of jurisdictions. And all questions and instructions should be in English.
The test lasts from 5 to 6 days a week in two months each year quarter. No such test is conducted in March, June, September, and December.
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