Computer-Based Testing FAQs

Colorado.gov

Uniform CPA Examination Computer-Based Testing

CPA Examination Services processes applications for Colorado Uniform CPA Examination Candidates. Please visit their website for information on Colorado's requirements and how to apply for the exam.

Note: The following answers are accurate as of August 1, 2004, but are subject to change. These answers will be updated periodically as additional information becomes available.

What are the requirements to take the exam as a Colorado exam candidate?
To take the uniform CPA exam, the requirements are: the equivalent of a U.S. Bachelor's degree with 27 semester hours of accounting courses and 21 semester hours of business courses. The Board also requires 3 of the 27 semester hours to be in Audit. To review educational requirements, go to Chapter 2 of the Board Rules.

How should I submit my transcripts?
Have all U.S. colleges and universities you attended submit your transcripts directly to CPA
Exam Services (CPAES). Make the request to your college or university about the time you are
ready to send in your application.

Foreign Candidates: If you are a member of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA),you do not need to have your university transcripts evaluated. Simply submit a copy of your membership certificate with your application to take the exam.

If you are not a member of the Institute of Chartered Accountants you will need to have your transcripts evaluated by a service. (Click here for information regarding the evaluation of your transcript.)

How do I apply to take the exam?
You may download applications, get answers to your questions concerning requirements and fees,
and receive other information by visiting NASBA's website or by calling CPA Examination
Services at 1-800-CPA-Exam. The Colorado CPA Exam Coordinator is Kathy Love.

Where is the CPA Exam held?
You may schedule your exam at any Prometric site.

For general test center information, or to use the Test Center Locator & Scheduler, go to
www.prometric.com/cpa.

What is the structure and length of the computer-based Uniform CPA examination?
The AICPA Board of Examiners (BOE) has approved a revised examination with four sections and a total length of 14 hours. The sections are as follows:

Auditing & Attestation. This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.
Financial Accounting & Reporting. This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
Regulation. This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
Business Environment & Concepts. This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

How much time will I have to complete each examination section?

Total Examination Length	Auditing & Attestation	Financial Accounting & Reporting	Regulation	Business Environment & Concepts
14 hours	4.5 hours	4 hours	3 hours	2.5 hours

How often will the revised Uniform CPA Examination be offered?
The computer-based CPA Examination will be offered up to six days a week, during two out of every three months throughout the year ("testing windows").

In most jurisdictions, eligible candidates will be able to take any or all sections of the exam during any testing window. However, you will not be allowed to take the same section more than once during any testing window.

What is a "testing window"?
The computer-based examination will be available approximately 60 days out of each calendar quarter. This 60-day period is called a "testing window." Each year will contain four testing windows. The exam will be available:

January-February 2006
April-May 2006
July-August 2006
October-November 2006
January-February 2007

How much will the computerized examination cost?
All applicants are required to pay both an application fee and an examination fee. The application fee is required regardless of the number of sections for which the application is made. This fee is not refundable. Please contact CPA Examination Services at 1-800-CPA-EXAM or visit their website for the most up-to-date fee information.

How will my current conditioning change under CBT?
You will retain credit for sections of the examination you have already passed. However, you will be limited on the time you have to pass remaining sections. Each State Board will set the amount of time their candidates with conditional credit will have to complete the examination.

Colorado exam candidates: see Rule 3.7.

Will I lose my current credit for sections passed?
No, not as long as you pass the remaining sections in the time granted to you as a conditioned candidate to complete the examination.

Colorado exam candidates: see Rule 3.7.

How will my current credit transfer?
Current examination credit will be transferred to credit on certain sections of the revised
examination as follows:

Credit for current section	Will transfer to
Audit	Audit & Attestation
LPR	Business Environment & Concepts
ARE	Regulation
FARE	Financial Accounting & Reporting

How long will my current conditioning last?
It depends on the conditioning requirements of your jurisdiction. For example, if you have three examinations left under the current examination, you will likely have three testing windows under CBT.

Colorado exam candidates: see Rule 3.7 in the Board Rules.

How often can I take the examination?
It is likely that jurisdictions will allow candidates to take each section of the examination four times a year. Candidates may take any or all four sections of the examination during any testing window. No candidate will be allowed to take the same section more than once during any given testing window.

How long do I have to pass all four sections of the examination?
It depends on the requirements of your jurisdiction. However, it is likely that once you pass a section(s) of the examination, you will be allowed a maximum of 18 months to pass all remaining sections in order to retain credit on the passed section(s).

Colorado exam candidates: see Rule 3.7 in the Board Rules.

What will the deadlines be for the examination?
Application deadlines will probably be eliminated, allowing candidates to apply at any time of year. Once an application is approved, candidates will be notified of the time period in which they may schedule appointments with a test center.

Will I be required to take all four sections over a two-day period?
No. You may take each section separately.

Will I be required to take sections in any particular order?
No.

Will I be required to pass one section prior to applying to take another?
No.

Once I apply to take the examination, how long before I can actually take the examination?
The time will vary for each jurisdiction and will depend on whether you are a first-time applicant or a re-examination applicant. First-time applicants must have educational eligibility determined, so the process will take a few weeks. Re-examination applicants should be able to register and will be sent a notice to schedule the examination within a few days.

How will I schedule an examination appointment?
You will apply for the examination as you would now - through your state board or its designee. After you have been determined eligible to sit for the examination, the state board or its designee will send you a Notice to Schedule (NTS). You will then call Prometric to schedule a testing appointment(s). The NTS will remain valid for a period of time established by your jurisdiction. That means you will have a set period of time from the date the NTS is issued to schedule and take the examination section(s) for which you have applied.

Colorado exam candidates: see Rule 3.12 in the Board Rules.

What if a conflict arises after I have schedule an appointment to take the examination?
You may reschedule your appointment at no charge as long as you reschedule at least 30 days in advance. If you reschedule between 5 and 30 days before your appointment, you must pay a nominal fee directly to Prometric. If you reschedule within 5 days of your appointment, you will have to pay the full Prometric fee for the section you are rescheduling.

Will scoring/grading change to just pass/fail?
No. The passing standard for the computer-based version of the Uniform CPA Examination will be set at a scaled score of 75, as is the case today.

Are there still essay questions on the examination?
A variation of essays (i.e., constructed responses) will be incorporated into examination simulations.

May I still request a grade review under CBT?
Yes. The process will be slightly different, but you will still be able to request a grade review.

When should I expect to receive my scores/grades?
This may vary for each jurisdiction. We anticipate that a minimum of 2-4 weeks will be required to process grades/scores.

For the first six months of CBT (the first two examination windows), an additional several weeks will be needed by the AICPA to process scores. A number of examination results will need to be accumulated and compared prior to release in order to ensure that the CBT scoring methodology is applied appropriately. After these first two windows, the process is expected to take considerably less time and eventually reach two weeks.

How do I have my exam scores from Colorado verified to another state or professional organization for purposes of licensure or membership?
Many states and organizations provide a form to send to Colorado (CPAES) as part of their application packet. Some states require that you use only their form. If they do not, you can write CPAES, specify the information you need verified and provide the agency name and address where you want the verification sent. They will send a form letter. Please send your request in writing to CPA Examination Services, Attention: Colorado Exam Coordinator, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. To contact CPAES call 1-800-CPA-Exam.

Does Colorado charge a fee to verify my exam grades to another state or professional organization?
Yes, CPAES charges a $25 fee made payable to CPA Examination Services.

May I still take the examination outside of my jurisdiction?
Yes. You may schedule your examination at any Prometric site.

Are there any restrictions on taking the examination outside my jurisdiction?
We do not anticipate any restrictions. One of the benefits of the computer-based examination is that a testing center outside of the state may be in a city much closer to a candidate than a test center within the state. As might be obvious, however, a person may not be a candidate from more than one state at the same time and will not be able to circumvent a state's educational or licensing requirements by taking the examination outside of the state in which he or she is seeking to become licensed.

What is the cost of taking the examination outside of my jurisdiction?
Additional charges for taking the examination outside of your jurisdiction are not anticipated.

May I take the examination outside the U.S.?
No. Test centers will be located in the 54 U. S. jurisdictions. The examination will not be administered outside of the United States.

Where can I find further detailed information regarding the computerized examination available to candidates?
To obtain the most up-to-date information on the computerization of the Uniform CPA Examination, candidates may visit NASBA's website at www.nasba.org, which also contains links to to all 54 jurisdictions' websites, or the AICPA's website, www.cpa-exam.org. If the information on these websites does not fully answer your questions, you may call 1-800-CPA-EXAM (if your state uses CPAES to administer the exam) or your own state board office to obtain additional information.

Back to top