Applying for the CPA Exam
Important change: CPA exam applicants now have the option to submit applications online or via print mail.
When to apply?
Deciding when to apply and sit for the CPA exam is your first step on your path to becoming a CPA. You have two options in deciding when to apply for the CPA exam: before or after graduation. Below we have outlined the timeline for each CPA exam scenario.
Application pre-graduation:
- 180 days before graduation, you can apply to sit for the exam up to 180 days prior to your expected graduation date.
- Up to 90 days before graduation, you can sit for all or part of the exam, provided you have met all requirements except having an official transcript.
- 150 days after sitting for the exam, you need to submit to NASBA a final transcript showing proof that you have completed the education requirements within 150 days of sitting for your first exam section.
If a transcript is not submitted within 150 days, no credit will be given for any sections of the exam passed.
Example 1: Graduating May 31, sitting in March/April window
| December |
March |
April |
May |
June |
August |
Apply Dec. 1
180 days prior to graduation is the earliest to apply with a May graduation date |
Testing window closed |
Sit April 1
90 days prior to graduation is the earliest date you can sit |
Graduate |
Testing window closed |
Send transcript to BOA
Send transcript as soon as possible but no later than 150 days after completing exam section |
Example 2: Graduating May 31, sitting in July/August window
| April |
May |
June |
July |
September |
November |
Apply April 1
An April application is within 180 days prior to a May graduation |
Graduate |
Testing window closed |
Sit July 1 |
Testing window closed |
Send transcript to BOA
Send transcript as soon as possible but no later than 150 days after completing exam section |
Applying too early could have negative results if you don't plan to sit before summer. Remember that your Notice to Schedule (NTS) is valid for 6 months. Apply 6 - 8 weeks before the first window when you'd like to sit.
Application post-graduation:
Applying to sit for the CPA exam following graduation may allow you more flexibility in scheduling. Below is a timeline to keep in mind when applying to sit post-graduation.
- Apply through NASBA to sit for exam.
- Receive Notice to Schedule (NTS) from NASBA.
- Register to sit for any section of the exam within 6 months of receiving NTS.
- Sit for exam.
- When section is passed, you have 18 months from the day of sitting to pass the additional 3 sections of the CPA exam.
Obtaining an application
If you have never applied for the exam before, start the process by visiting NASBA's website.
If you need to retake a section of the exam, you must complete your re-exam registration online.
Information needed to complete the application
- Contact information
- Social Security number
- Employer information (if applicable)
- Education history
- School code (see the school code list) (PDF)
- 2 x 2 passport-style photo taken within past 3 months
Note: All candidates are required to pay both an application fee and the fee for each exam section you're applying to take at the time of registration. Please see our exam fact sheet for information on CPA exam fees.
Applications for first-time candidates generally take 4 to 8 weeks to process.
Notice to Schedule (NTS)
Once CPA Exam Services determines you're eligible to take the exam, they will contact NASBA. NASBA will issue a Notice to Schedule (NTS). The NTS is valid for 6 months from the date noted on the NTS and will list the sections you are approved to take. Your NTS will include the date that your NTS expires.
Once you've received your NTS, you can register to take a section(s) of the CPA exam directly with Prometric, Inc. View the list of Prometric test centers.
CPA re-exam candidates
Reexamination candidates are those who have previously taken the CPA exam as a candidate of the State of Minnesota.
Reexam candidates must complete an online registration. You can also apply by phone with CPA Examination Services at 800-CPA-EXAM or 615-880-4250, Monday through Friday, 8:00 -- 4:30 p.m. Central Standard Time.
There is a modified CPA exam fee schedule for reexamination candidates. To see the current fees, go to NASBA's exam fees page and click on the "Re-Examination Fee" button.
Most common reasons for application delays
- Candidate fails to submit transcripts from ALL schools attended
- Candidate lacks specific, required course work
- Course descriptions must be obtained to ensure that particular subject matter was covered
- Candidate lacks required credit hours in one or more academic areas
- Candidate fails to meet special jurisdiction requirements (e.g., board fees, addition forms)
- Candidate fails to submit appropriate fees
- Candidate fails to sign application
- Candidate fails to submit photo (approximately 50% of jurisdictions require a photo)