The New CPA Exam and
Registration Process
The views expressed by the presenters do not necessarily represent
the views, positions, or opinions of the AICPA
or the presenter’s respective organization
Slide No. 1
Program Objectives
This program is designed to help you:
• Take a look at the computerized Uniform CPA
Examination;
• Answer some frequently asked questions
about the new exam;
• Understand the new CPA Examination
application and registration processes; and
• Learn about Prometric test centers and
scheduling your exam.
Slide No. 2
Today’s Speakers
Arleen Thomas, CPA
David Ginsburg
American Institute of CPAs
Vice President Professional Standards & Services
Thomson Prometric
Director - Client Services
--------
--------
Ken L. Bishop
John F. Hudson, CPA
Missouri State Board of Accountancy
Executive Director
&
Chair, NASBA CBT Administrative
Task Force
Hudson Consulting Group, LLC
President
[Moderator]
Slide No. 3
The Candidate Experience
Arleen Thomas, CPA
Vice President
American Institute of CPAs
Slide No. 4
The Examination
• Four Sections
–
–
–
–
Auditing and Attestation (4.5 hours)
Financial Accounting & Reporting (4 hours)
Regulation (3 hours)
Business Environment & Concepts (2.5 hours)
• 14 hours total length
Slide No. 5
Helpful Hint #1
LPR ≠ BEC
Slide No. 6
The Examination
•
•
•
•
•
•
•
•
Welcome
Directions
Testlet 1 (mcq)
Testlet 2 (mcq)
Testlet 3 (mcq)
Testlet 4 (simulation)
Testlet 5 (simulation)
Brief survey
(BEC has 3 testlets)
Slide No. 7
Taking a Look
Welcome To The Uniform CPA Examination
Photo
Please confirm that the following information is correct.
Name:_____________________________
Exam Section :______________________
If this information is incorrect
select the Quit Exam button
below and raise your hand so the
Test Center Administrator can
assist you.
Slide No. 8
If this information is correct
select the Continue button
below.
Taking a Look
You are about to begin the _______________________ section of the Uniform CPA
Exam. You will receive _______ testlets. Each of three testlets contains ______
multiple choice questions. You should answer every question. Each of ___ testlets
contains one case study, also known as a simulation. In the simulation testlets, a
pencil icon on a tab indicates that a response is required within that tab. You should
complete all tabs showing the pencil icon.
Some of the questions or simulation tabs you will receive are pretest items. These
items do not count toward your final grade. You will not know which items are scored
and which are pretest items.
You have ___ hours to complete the entire exam. You may work through each
testlet at your own pace. However, once you exit a testlet and indicate you are done
with that testlet, you cannot return.
You will have the option to take a break at the completion of every testlet, except for
the last testlet. Please note that if you decide to take a break, the clock will
keep running. Use break time wisely.
To begin the exam, select “Continue” below. The clock will start to run.
Slide No. 9
Slide No. 10
Helpful Hint #2
• Once you exit a testlet, you can’t go back.
• Change your approach.
• Before you begin, set a per-testlet time
allocation.
Slide No. 11
Slide No. 12
Taking a Look
Are you sure you want to leave this testlet?
You have not answered all questions in this
testlet.
Slide No. 13
Taking a Look
You have just indicated you are done with this testlet. You may review this
testlet, or continue the exam, or quit the exam completely.
If you choose to continue,
- you will have the option of taking a break unless you have completed the last
testlet in the
exam.
- you will not be able to return to this testlet.
- you will receive no credit for any unanswered questions.
Select the Continue button to leave this testlet and continue the exam.
If you quit the exam,
- you will not be able to return.
- you will receive no credit for any unanswered questions or testlets not taken.
Select the Quit Exam button to quit the exam completely and leave the test
center.
Select the Review button to return to the first question in this testlet.
Slide No. 14
Taking a Look
Are you sure you want to continue? If you continue,
you will not be able to return to or review this testlet.
Slide No. 15
Taking a Look
Break Option
You have just completed a testlet of the exam. You may take a break. You
are not required to take a break. Your time continues to run if you
choose to take a break.
If you wish to take a break, please select “Yes” below and see the Test
Center Administrator to sign out. If you do not wish to take a break, please
select “No” below and you will receive the next testlet.
Slide No. 16
Taking a Look
You are on a break.
You must leave the Testing Room.
The Test Center Administrator will require you to sign out.
You must present ID when you sign in.
Select Continue below to continue the exam.
Slide No. 17
Simulations
Slide No. 18
Helpful Hint #3
• Review the Tutorial before you take the
exam.
• You won’t have time to learn the functionality
during the test.
Slide No. 19
Simulations
Slide No. 20
Simulations
Slide No. 21
Simulations
Slide No. 22
Simulations
Slide No. 23
Simulations
Slide No. 24
Helpful Hint #4
• The simulations use both a word processor
and a spreadsheet application. It is NOT
Exceltm or Wordtm. Understand how to use
them (take the tutorial).
Slide No. 25
Simulations
Slide No. 26
Simulations
Slide No. 27
Taking a Look
Are you sure you want to leave this testlet? You
have not responded in one or more of the tabs.
Note: The tab displayed requires a response.
There may also be other tabs that you have
skipped.
Slide No. 28
Taking a Look
You have completed the Uniform CPA Examination. Please take a few
moments to complete the following brief survey about your testing
experience. Your valued responses will guide us in the continuing
development of the exam.
Slide No. 29
Preparing for the Exam
• Tutorial
• Practice Test
• Training to work on the
computer
Slide No. 30
Practice Test
• Available February 1st
• Contains sample multiple choice questions
and one simulation per section
• Computer must meet minimum system
requirements and
• A good internet connection (DSL, cable,
ISDN)
• Start installation at www.cpa-exam.org
Slide No. 31
Grade Release Schedule-1st Year
• Grades released by Boards
• Each Board of Accountancy has its own
schedule
• Generally, Boards will release grades no later
than one week after end of each testing
window (i.e., June 30, September 30,
December 31)
Slide No. 32
AICPA Student Affiliate Membership
• Available to students and recent graduates
• Subscription to the Journal of Accountancy and CPA
Letter
• $40 subscription to reSOURCE online
• Access to AICPA web site and special student page
located at www.aicpa.org/nolimits
• Scholarship opportunity through AICPA/Accountemps
• Discounted subscription to The Tax Adviser
Slide No. 33
AICPA Student Affiliate Membership
• CPA2BIZ Web Site
• Significant discounts on publications, software,
professional development courses and conferences
• AICPA Competency Assessment Tool
• Access to AICPA Antifraud & Corporate
Responsibility Center
• AICPA Member Elite Values Program
• Access to AICPA’s Technical Information Hotline
(Recent Grads only)
Slide No. 34
The Application Process
Ken Bishop
Executive Director
Missouri State Board of Accountancy
Slide No. 35
Application Process
Before applying to take the examination, check
the CPA Exam or NASBA websites (www.cpaexam.org - www.nasba.org) for exam
information:
– download/print a copy of the candidate bulletin
– contact your state board of accountancy with
additional questions
Slide No. 36
Application Process
When are you eligible to apply for the
computer-based test (CBT)?
• There are several rule variances for
determining eligibility to apply for the CBT.
– States require that you have graduated from an acceptable
program with 150 hours minimum.
– States require that you have graduated from an acceptable
program with 120 hours minimum.
• Note: Approximately 50% require graduation before eligibility
to sit, the remaining 50% will allow a candidate to sit if they will
graduate within 60 days.
• Most states will start application process before eligibility.
• Contact your state board for state specific rules/policies.
Slide No. 37
Application Process
How is a conditioned paper and pencil
(P&P) candidate affected?
• Most states have adopted the Conditioning
and Transitioning standards model.
– Same amount of time, or number of opportunities,
as candidate would have had with the paper and
pencil examination.
• Example: If a P&P candidate has 2 years and 4
opportunities remaining, both will transition to the CBT.
• Note: Not 100% of states, contact your state board.
Slide No. 38
Application Process
How and where do you apply for the exam?
• For most states, the CBT application process will be
very similar to the P&P process.
– CBT process is year-round (instead of two biennial
application periods)
– Majority of States use CPA Exam Services (CPAES) 800CPA-EXAM
– Many states (including CPAES) offer online application
process or paper process.
• Contact your state board for state specifics.
Slide No. 39
Application Process
How much will the CBT cost?
• The actual examination cost will be
determined and set by each state board of
accountancy.
– The cost for all four sections of the CBT will be
approximately $600.00*
* if all four sections are taken in one NTS period.
Slide No. 40
Application Process
Is there a difference in price if a candidate
sits for one or more parts at a time?
• Unlike P&P, CBT candidates do not have to
take more than one exam section at a time.
The application/cost process facilitates this
new model.
– If a candidate applies for 1, 2, 3, or 4 parts at a
time, the part(s) must be taken within a six month
window*
*for all states but one, which may have a 90 day window
Slide No. 41
Application Process
• In most states (including all CPAES states), it
is most economical to apply and sit for all four
parts within one six-month* window.
– It’s most expensive to sit for only one part in a six
month testing window*.
*Check with your state board to ascertain the exact cost for each
method.
Slide No. 42
Application Process
To whom & how does a candidate pay for
the examination?
• There are two primary payment methods:
– Some states require that state-specific
administration costs be paid directly to the state
board, with the balance (NASBA, AICPA and
Prometric fees) paid to NASBA.
– For CPAES states, all costs are combined and
paid as one examination fee.
• Most states will accept checks, and credit cards
(including online). Check with your state board.
Slide No. 43
Application Process
How long will the application process
take?
• Most states are estimating 6 to 8 weeks to
process initial applications at launch.
• For re-examination candidates, the
application process will be much quicker.
Many states are working towards a 24 hour
turn-a-round for re-exam applications.
– The goal is to continue to shorten this time as the
new year-round application process is
implemented.
Slide No. 44
Helpful Hint #5
• Make sure applications are complete
and contain accurate information.
• Completeness and accuracy by the
candidate dramatically affects the
amount of time needed to process the
application.
Slide No. 45
Application Process
How will the candidate be notified of
application approval or deficiencies?
• States will notify candidates by mail or
electronically (email) of application approval.
• States will notify candidates by mail,
electronically (email) or telephonically of
deficiencies and/or remedy actions.
Slide No. 46
Authorization to Test/
Notice to Schedule Process
What is an Authorization to Test?
• The Authorization to Test (ATT) is the
notification from a state board of accountancy
(or their agent, such as CPAES) to NASBA
indicating that a candidate is eligible to sit for
the CBT.
Slide No. 47
Authorization to Test/
Notice to Schedule Process
What is a Notice to Schedule?
• The Notice to Schedule (NTS) is essentially
the candidate’s “ticket” to take to Prometric
for scheduling and sitting for the CBT.
– The NTS will indicate the examination section(s)
approved, the validity (start/stop) dates, and the
candidate’s individual examination launch code.
– The NTS also serves as a unique identifier that
must be taken to the Prometric site when testing.
Slide No. 48
Authorization to Test/
Notice to Schedule Process
How long is a Notice to Schedule (NTS)
valid?
• For a majority of states (all but one state), the
NTS is good for six (6) months
Slide No. 49
Authorization to Test/
Notice to Schedule Process
What should a candidate do after they
receive the Notice to Schedule (NTS)?
• The candidate should thoroughly check the
NTS for accuracy.
– Is the candidate’s name spelled exactly right?
– Are the approved sections correct?
– Are the correct number of sections indicated?
• Contact Prometric for an appointment to test.
Slide No. 50
Authorization to Test/
Notice to Schedule Process
Who should the candidate contact with
questions or problems?
• Contact your state board of accountancy
• For specific contact information, go to:
www.cpa-exam.org and click on the link
labeled “Boards of Accountancy”
Slide No. 51
Helpful hint #6
• Failure to show-up for a test appointment will
cause a candidate to lose his/her money and
possibly their testing opportunity.
• During the exam:
– Disruption or Misconduct (including unauthorized
breaks) may cause candidate expulsion, resulting
in the loss of candidate’s money and testing
opportunity.
– Disallowed articles and property may be
confiscated.
Slide No. 52
Scheduling & Taking The Exam
David Ginsburg
Director, Client Services
Prometric
Slide No. 53
Scheduling & Taking The Examination
• Who is Prometric?
• How do I schedule the date, time and location
of the examination?
• Am I guaranteed the location & time I want?
• Do I have to sit in the state in which I applied?
• What can I bring to the examination site?
• Was there a Pilot Program? What were the
results?
Slide No. 54
Who Is Prometric?
• Part of the Thomson Corporation
• Exclusive provider of the CPA Exam
administration
• Worldwide leader in technology-based testing
• Will deliver the CPA Exam in over 300 “high
stakes” centers nationwide
• Prometric administers exams to medical
school, security dealer and graduate school
candidates . . . just to name a few.
Slide No. 55
Scheduling & Taking The Examination
• Scheduling begins March 1, 2004 – Schedule Early!
• Capacity Planning – 45 days out
• Must have applied to the State Board and received a
“Notice To Schedule”
• Three methods of scheduling
–
–
–
–
Web scheduling
Call an 800 number
Call local test center
Special accommodations
• Web walk-through
Slide No. 56
Web Scheduling
www.prometric.com/cpa
Slide No. 57
Step 1 - Select The Testing Location
Slide No. 58
Step 2 - Complete the Legal Agreement
Slide No. 59
Step 3 – Enter Your Exam ID From NTS
Slide No. 60
Step 4 – Select The Test Center
Slide No. 61
Step 5 – Select A Date & Time
Slide No. 62
Step 6 – Verify Details & Enter eMail Address
Slide No. 63
Step 7 – The Confirmation
Slide No. 64
Question - How Do I Reschedule?
• Reschedule online through the local center or
the contact center
• Reschedule fees:
– 30+ days before scheduled exam = No Fee
– 5 to 29 days before scheduled exam = $35
– 1 to 4 days before scheduled exam = $42 to $76.50
Slide No. 65
Question – Do I Need To Test Within
The Jurisdiction Where I Registered?
• Generally . . . No. There is flexibility in the
center location you may use.
Slide No. 66
Question – What Must I Bring
To The Examination Site?
• Candidates must bring:
– Notice to Schedule [NTS]
– Two [2] forms of acceptable ID
– There are individual lockers – but they are small
• Remember:
– Candidates should arrive at least 30 minutes early
Slide No. 67
Question – Was There A Pilot Program
& What Were The Results?
• Yes – A pilot program was administered in a
NYC Test Center in November/December
2003
• Actual candidates
• Over 200 examinations were administered
• Pilot included a technology / system check
Slide No. 68
Comments From Pilot Participants
• Test centers are a vast improvement over
P&P [pencil & paper] warehouse
environments. Quieter and less distractions.
• Liked the flexibility to schedule tests when
most convenient – can take exam after work.
Don’t have to lose two full days to test.
• Appreciated the 17” computer monitors used
at centers.
Slide No. 69
A Final Helpful Hint
From The Pilot Testers
• Dress in layers –some of the people in the
pilot test were either too hot or too cold.
Slide No. 70
The New CPA Exam
and Registration Process
Summary & Questions
Slide No. 71
Thank You
For Participating!
Slide No. 72
Upcoming CPA Examination Webcasts
For a complete listing, check our website at
http://www.cpa-exam.org/cpa/webcast_info.htm
Slide No. 73