CPA Examination

COVID-19 UPDATE (March 26, 2020) – Pass/Fail or Satisfactory/Unsatisfactory Grading Options:
In the wake of converting in-person courses to online courses, numerous colleges and universities are considering changing their grading practices for selected courses.  Pursuant to Rule 61H1-27.001, F.A.C, as long as the official transcript from an accredited college or university shows a student has earned credit for a course, the Florida Board of Accountancy will accept the credit.  Currently, the Board does not have requirements for specific grades for courses.

COVID-19 UPDATE (May 11, 2020) – Limited Testing Centers Open:
Prometric resumed testing in approximately 130 test centers in 34 states on May 1, 2020.  However, not all test centers are open, and available test seating in open test centers has been reduced 50% due to social distancing measures. Given the reduced availability of testing appointments, the FL Board approved an expansion of their earlier decision to extend NTS and exam credits. On May 11, 2020, the FL Board approved extending NTS and Exam Credits expiring between April 1 – December 30, 2020, to a new expiration of December 31, 2020.  Note that extending these credits in NASBA’s system is a manual process for their staff.  Do not be alarmed if a check of your name and expiration dates reveals these dates have not been changed yet. At this time, no action is required by candidates and there is no need to contact NASBA or your Board of Accountancy. For more information, please click here. (Updated May 12, 2020)


Applicants wishing to sit for the examination must:

  1. Submit an application, official transcripts, and pay a $50.00 application fee (Click here to Apply Online).
  2. Be of Good Moral Character as outlined in Section 473.306(2)(b), F.S.
  3. Meet the Education Requirements (Click here to read the Education Requirements), and
  4. Submit the Authorization for Interstate Exchange of Examination and Licensure Information form (This form is required if you have ever sat in another jurisdiction, even if no sections of the exam were passed. Please contact your home state to determine if there is a processing fee required to submit your information to Florida.) NOTE: If your home jurisdiction does not verify scores, you will have to order them from NASBA.

For more information relating to the actual exam, please visit:

NASBA CPA EXAM

CPA Exam booklet: The Uniform CPA Examination: An Overview of the CPA Examination and Resources to Help You Prepare

In the computer-based testing environment, candidates are able to take the CPA examination in four examination windows annually. An examination window is a three-month period comprised of two months in which the examination can be taken and one month in which the examination will not be offered while routine maintenance is performed and the item bank is refreshed. Please click on the following link to get a list of available testing sites:

http://www.cpa-exam.org/test/index.html

For examination dates and locations visit the Examination Information page.

Preparing for the Examination

NASBA publishes a Candidate Bulletin, which contains valuable information for anyone who plans take to the Uniform Certified Public Accountant (CPA) Examination.  The Candidate Bulletin includes information regarding the application process, how to schedule exams, reschedule appointments, center closings, the time allotted for exam sections, acceptable identification, penalties for misconduct, reviewing scores, and exam tips, just to name a few.  To download the bulletin, please click here.

2019 Score Release Timeline for October 1 – December 10 (Q4)

Note: Some boards of accountancy require at least one day beyond the published target release date in the table to process and release exam scores.

April 1 – June 10 (20Q2) Testing Window
Testing Dates April 1 – June 10, 2020
If you take your Exam on/before ….and the AICPA receives your Exam data files from Prometric by 11:59 p.m. (EST) on: Target score release date is:
April 20 April 20 May 3
May 14 May 15 May 26
May 31 May 31 June 8
June 10 June 11 June 18
June 10 **After June 11 June 19

Keep in mind:

  • All dates and times are based on Eastern Standard Time zone.
  • For the vast majority of candidates, the AICPA receives the examination data files from Prometric within 24 hours after a candidate completes the Exam.
  • The scores for the examination data files received after the AICPA cutoff dates will be in the subsequent scheduled target score release.
  • Some candidates who take the BEC section might receive their scores approximately one week following the target release date due to additional analysis that might be required for the written communication tasks.

We encourage candidates to visit the Psychometrics and Scoring page on the Exams website at www.aicpa.org/becomeacpa/cpaexam.html for information about score release and the scoring process.

**The Exam data files the AICPA receives after this date will be included in the final target score release date for the testing window.

The information above can be found on the AICPA’s website by clicking here.

Need Help?

All requests for publications, documents, forms, applications for licenses, permits and other similar certifications can be obtained by contacting the Customer Contact Center.

Roger Scarborough, Director
Division of Certified Public Accounting
240 NW 76th Drive, Suite A
Gainesville, FL 32607

Telephone: 850.487.1395
Facsimile: 352.333.2508