Frequently Asked Questions about the Computer-Based Uniform CPA Examination (CBT)

Q.         Where is the Exam administered?

A.         The Exam is administered at Prometric Testing Centers across the United States. There are six Prometric Testing Centers in North Carolina:  Asheville, Charlotte, Greenville, Greensboro, Raleigh, and Wilmington. Centers are open Monday-Friday.

Q.         How do I request an application for the computer-based exam?

A.         All candidates who are sitting for the computer-based exam for the first time must complete an initial exam application available at the State Board’s web site http://www.nccpaboard.gov.  If you have applied for and taken at least one section of the computer-based exam and need to apply to take additional sections of the exam, please complete a re-exam application.

Q.         How much does it cost to sit for the Exam?

A.         Each candidate must pay an application/administrative fee, plus a fee for each exam section for which he or she is applying (see chart below). If a candidate submits the administrative fee only or if a candidate submits the Exam fees without the administrative fee, the application will be disapproved and returned to the candidate.

Q.         Is the content of the CBT different from the content of the pencil-and-paper exam?

A.         The content of the CBT is different from the content of the pencil-and-paper exam. Information on the structure and content of the CBT is discussed in Proposed Structure & Content Specifications for the Uniform CPA Examination, which is available for download from http://www.cpa-exam.org/, the AICPA’s exam website. The chart below compares the content of the two exams.

Q.         How long is the computer-based exam (CBT)?

A.         The computer-based exam is 14 hours long; the pencil-and-paper exam was 15.5 hours long. The chart below shows the length of each section on the two exams.

Q.         Does the Exam include essay questions?

A.         Essays (constructed responses) are incorporated into the exam simulations.

Q.         Did the education requirements for taking the exam change?

A.         The education requirements for the CBT are the same as the education requirements for the pencil-and-paper exam.

Q.         Do I have 120 days after taking the exam to meet the educational requirements?

A.         Yes, candidates have 120 days after taking the exam to meet the educational requirements.

Q.         How do my current credits transfer to the CBT?

A.         Credits earned on the pencil-and-paper exam will transfer to the CBT as shown in the chart below:

Q.         How much time do I have to pass all sections of the CBT?

A.         Once a candidate receives credit for a section of the exam, he or she will be allowed a maximum of 18 months to pass all remaining sections of the exam in order to retain credit for the passed section(s).

Q.         What is a “testing window”?

A.         The CBT will be available approximately 60 days out of each calendar quarter. This 60-day period is called a testing window; there will be four testing windows each calendar year. A candidate may take any of the four exam sections during any testing window. However, a candidate may take each section of the exam once during a testing window.

Q.         How often can I take the Exam?

A.         A candidate will be allowed to take each section of the exam up to four times a year with a limit of one time per section in each testing window.

Q.         Does the computer-based exam inhibit state boards’ ability to monitor candidates?

A.         State boards’ responsibilities are not diminished or negatively affected by the computer-based exam. State boards will continue to determine candidates’ eligibility and notify candidates of their scores. State boards have the responsibility to administer or oversee the administration of the exam in their jurisdiction.

Q.         What assistance is provided to candidates to help them prepare for the computer-based exam?

A.         Familiarization materials are available on the AICPA’s exam website (http://www.cpa-exam.org/). It is imperative that candidates complete the tutorial and sample tests prior to taking the Exam.

Q.         Am I required to take all four sections in a two-day period?

A.         A candidate may take each section separately and the candidate will schedule when he or she wants to take each section.

Q.         Am I required to take the sections in a specific order?

A.         Candidates can choose to take the sections in any order.

Q.         Am I required to pass one section of the exam before applying to take another section?

A.         Candidates are not required to pass one section before applying to take another section of the exam.

Q.         Once I apply for the exam, how long will it be before I actually take the exam?

A.         The Board will need to verify an initial candidate’s educational eligibility before issuing a Notice to Schedule, so the process will take a few weeks. A re-exam candidate should receive a Notice to Schedule within a few days of applying to the Board. The Notice to Schedule is valid for six months from the date of issue, so a candidate will have a set period of time to schedule and take the exam section(s).

Q.         How do I schedule an appointment to take the exam?

A.         After applying to the Board and receiving a Notice to Schedule, a candidate will contact the Prometric testing center to schedule a testing appointment. The Notice to Schedule is valid for 6 months from the date of issue, so a candidate will have a set period of time to schedule and take the exam section(s).

Q.         Do all candidates take the same examination, or does each candidate take a different test?

A.         Candidates take different, equivalent exams. In the computerized testing environment, each candidate’s examination consists of items drawn from a pool of test questions according to defined specifications. Although candidates take different tests, the specifications ensure that the results are comparable. The specifications also include exposure controls to limit the extent to which examinees are administered the same sets of questions.

Q.         With candidates taking different tests, how does the AICPA ensure that each candidate is being correctly assessed?

A.         The test delivery system ensures that all tests meet content and psychometric specifications. The testing package delivered to test centers contains not only test items, but also the rules for the administration of tests drawn from that collection of items. All items are classified according to their content and statistical properties before they are administered in an operational test. The testing software administers items according to the specifications to ensure that each candidate is administered a test of appropriate content coverage and difficulty.

Q.         Who is responsible for certifying someone as an ADA candidate?

A.         The Board will continue to determine if a candidate qualifies as an ADA candidate. Requests for ADA accommodations must be reviewed and approved by the Board before your exam application can be processed. For more information, contact Phyllis Elliott at (919) 733-4224 or phyllise@nccpaboard.gov.

Q.         Will the scoring/grading change to pass/fail with the computer-based exam?

A.         North Carolina candidates will continue to receive numerical grades.

Q.         Can I immediately find out my score after taking a section of the exam?

A.         No, the computer-based exam will contain structured responses that must be transmitted to the AICPA for scoring.

Q.         When will I receive my scores?

A.         There will no longer be a Uniform Grade Mailing Date. The computer-based exam will contain structured responses that must be transmitted to the AICPA for scoring, so it is anticipated that it will be at least 60 days from the last day of each testing window before scores are available for mailing.

Q.         Can I still request a review of my scores or an appeal of my scores?

A.         A candidate will be allowed to request a review or an appeal of his or her scores. For more information, contact Phyllis Elliott by e-mail at phyllise@nccpaboard.gov.