Question TypesMultiple Choice (MCQ), Task-Based Simulations (TBS) — research, document review, journal entries, calculations
FormatLinear (computer-based)
Online ProctoringNot available
ID RequirementsOne primary government-issued photo ID (e.g., passport, driver's license) AND one secondary ID. Both must have the same name matching NTS (Notice to Schedule) exactly.
RenewalRequired -- CPA license renewal requirements vary by state board. Typically 40 hours of CPE per year (or 80 hours per 2 years). Contact your state board for specific requirements.
PrerequisitesEducation requirements vary by state; typically 150 semester hours with accounting concentration. Work experience requirements also vary by state board.
Retake PolicyMust wait until test results are released before retaking the same section. All four sections (3 core + 1 discipline) must be passed within 30 months of passing the first. CPA exam offered year-round (continuous testing).
LanguagesEnglish