| Certified Public Accountant Examination |
 |
|
|
 |
| Current Exam News |
|
Transfer to Answer
A step-by-step "Transfer to Answer" instructions with illustrations.
FEE INCREASE FOR EXAM CANDIDATES EFFECTIVE AUGUST 16, 2008
Every ATT (authorization to test) submitted to NASBA on or after August 16, 2008 will be subject to a fee increase.
To insure that your authorization to test will be charged under the current fee structure, the exam application and all supporting documents must be received by the Oregon Board of Accountancy no later than August 1, 2008.
The Oregon Board of Accountancy cannot guarantee that applications received after August 1, 2008 will be processed and submitted to NASBA before August 16, 2008.
CPA Exam Fee Schedule
| Current Fee Schedule | Effective August 16, 2008
| AUD = 209.33
| AUD = 226.28
| FAR = 197.40
| FAR = 214.35
| REG = 173.55
| REG = 190.50
| BEC = 161.63
| BEC = 178.58
| Total: 741.91
| Total: 809.71
|
|
|
|
| Requirements |
|
Education
In order to qualify to sit for the Uniform CPA Examination to become a certified public accountant, candidates must meet the following requirements at the time of application.
150 Semester (225 quarter) Hours, including a Bachelor Degree from a regionally accredited college or university that includes:
- 24 semester (36 quarter) hours in accounting; and
- 24 semester (36 quarter) hours in accounting or related (business, economics, finance, and written and/or oral communication)
Courses from community colleges are acceptable if they are transferable to an accredited four-year college or university. You are not required to actually transfer the courses to a 4-year college or university.
The Board must receive from each college or university a certified transcript of all required hours before the applicant may take the examination. The transcript must also show degree and date posted. All requirements must be completed at the time of application.
Candidates with Foreign Education:
Educational credentials from foreign universities must be sent directly to an evaluation agency that is a member of the National Association of Credential Evaluation Services, Inc. (NACES) for evaluation.
Candidates are required to contact a evaluation provider for instructions on documents that will be required to perform the evaluation. Candidates should ask for a "course-by-course" evaluation.
Click here for a list of foreign evaluators.
Experience Requirements - Only required for candidates taking the Public Accountant (PA) Examination
Candidates who apply under the experience requirement must:
Graduation from high school (or equivalent); and
Two (2) years of public accounting experience under the direct supervision of an actively licensed CPA, PA or Chartered Accountant approved by the Board. When the Board office receives your application, forms to verify experience will be sent directly to your employer.
Note: Experience used to qualify for admittance to the CPA exam may not be used again to qualify for licensure.
Candidates who were eligible under the experience requirement and took two sections of the CPA exam BEFORE January 1, 2002 are required to take and pass the following two sections of the CPA exam: Regulation (REG) and Auditing and Attestation (AUD)
Candidates who are eligible under the experience requirement AFTER January 1, 2002 are required to take and pass the following THREE sections of the CPA exam: Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment & Concepts (BEC).
REMEMBER: Candidates applying under the experience requirement may only apply to be a Public Accountant.
Transfer Candidates
A candidate who has previously applied for or sat for the examination in another state or jurisdiction must meet either the educational or experience requirement and demonstrate achievement of a grade of 75 or higher in the section(s) passed. The candidate must request a form from the Oregon Board office for transmittal to the state board where the candidate has taken the exam for a transfer of grades, whether or not the candidate has passed any sections of the exam.
Grandfather Provisions
Candidates who are grandfathered under the previous eligibility requirements are required to sit for at least two exam section each year in order to maintain eligibility under those requirements.
|
|
|
| Application Process |
|
Candidates must complete the following items in order to complete the application process:
Complete aCPA Exam Application and Candidate Release Form
Applications are available on the Board website or from the Board office. First time candidates must provide proof of eligibility. Eligibility is verified by having your college or university send official transcripts directly to the Board office. (refer to OAR 801-010-0050.) Candidates must complete all sections of the application form.
After eligibility is verified, the Board will send an ATT (Authorization to Test) to the candidate and to NASBA for entry and processing through the National Candidate Database. THE ATT IS VALID FOR 90 DAYS.
Candidates must pay the examination fees to NASBA within the 90-day period. Payment of all sections applied for on the application will be due within the 90-day period. ONLY APPLY FOR SECTIONS YOU INTEND ON TAKING WITHIN THE 6-MONTH PERIOD. Candidates will be required to pay for all sections applied for on the application and must sit for those sections within the 6-month period. If a candidate later changes their mind on how many sections, they must cancel their current application and reapply with the Board.
If the payment coupon from NASBA is not received within one week after receiving your ATT, contact NASBA at 1-866-MY-NASBA or make their payment on the NASBA website,NASBA Payment Coupon. Once exam fees are received by NASBA, the candidate will be issued an NTS.
NOTE: Candidates should ONLY sign up for the sections they are prepared to take. All sections authorized must be taken within 6 months from the date on the NTS (Notice to Schedule) and all fees to NASBA will be due. Examination fees that are paid to NASBA are non-refundable. If you do not take a section on your NTS your fee for that section will be forfeited.
Important Note:
When the NTS is received, be sure to verify that all information is correct and that the name EXACTLY matches the name on the identification documents that will be used during check-in at the testing center. IF THE NAME DOES NOT MATCH, CONTACT THE BOARD OFFICE IMMEDIATELY TO REQUEST A CORRECTION. A CPA Exam candidate will not be allowed to enter the testing center if the name on the identification document does not exactly match the name on the NTS.
The Primary Identification must match your NTS exactly. Your secondary Identification can be just your first and last name or a variation of your name.
ONLY SIGN UP FOR SECTIONS THAT YOU ARE PREPARED TO TAKE WITHIN THE 6-MONTH TIME PERIOD.
|
|
|
| Fees |
|
Oregon candidates will pay two separate fees for the examination.
First-time Oregon candidates will be charged a $100 Oregon Application Fee;
Returning Oregon candidates will be charged a $50 Oregon Application Fee.
The application fees are payable to the Board of Accountancy and are not refundable. The Application Fee is not based on the numberof sections you apply for.
Candidates are also required to pay Examination Fees which include the computer testing charges, grading charges and administrative charges. The candidate pays the examination fee directly to NASBA according to a payment coupon that will provide instructions for methods of payment. Candidates must pay for all sections authorized on the ATT within 90-days from the date on the ATT.
The following chart describes the fee for each exam section effective August 2007:
AUD - Auditing & Attestation - $209.33
BEC - Business Environment & Concepts - $161.63
FAR - Financial Accounting & Reporting - $197.40
REG - Regulation - $173.55
|
|
|
| Prometric Testing Center Locations |
|
Sylvan Learning Center
1122 NE 122nd Ave
Portland, Oregon
503.254.4159
Contact: Cliff Crawford
Sylvan Learning Center
14623 SE McLaughlin Blvd
Milwaukie, Oregon
503.659.0486
Contact: Cliff Crawford
Sylvan Learning Center
1020 Green Acres Rd #14
Eugene, Oregon
541.485.4589
Contact: Jill Noland
Sylvan Learning Center
1330 SW Highland Ave
Cascade Kits
Redmond, OR 97756
541.548.1261
For approved Prometric Testing locations outside Oregon, visit Prometrics website at: http://securereg3.prometric.com/
|
|
|
| Windows |
|
There are four testing windows per year. Candidates may test at any time during the testing window. ATTs are only good for one sitting per section.
| Testing Available |
No Testing Available |
| January/February |
March |
| April/May |
June |
| July/August |
September |
| October/November |
December
|
|
|
|
| Candidates with Disabilities |
|
In accordance with the provisions of the Americans with Disabilities Act, examination administration modifications are available for candidates who qualify.
Candidates who would like to request special accommodations must indicate so on the application form and attach the requested accommodations. In addition, if you have any documentation of a disability and/or previous accommodations, please attach to the request form. The Board will require documentation from a medical provider or a person specializing in determining disability accommodations.
All requests will be reviewed and applicants will be notified in writing of the Board´s decision.
For additional information, please contact Kimberly Bennett, Exam Coordinator, at the Board´s office.
|
|
|
| ADA Policy for the Uniform CPA Examination |
|
Policy Number: 07-034
Subject: ADAPolicy for Uniform CPA Examination
Date: January 8, 2007
Approved: February 5, 2007
Purpose: To set forth policy and procedure relating to candidate requests for special accommodations while taking the Uniform CPA Examination.
Applicability: This policy applies to all candidates for the Uniform CPA Examination and to Board staff.
Policy: The Board adopts the Uniform CPA Examination Policy and Procedures, revised September 2005, a copy of which is attached and incorporated herein.
|
|
|
| Definition of terms for CBT Exam |
|
Authorization to Test (ATT): Issued by the Board of Accountancy to eligible exam candidates to authorize the candidate to test for specified sections of the CPA exam. The ATT may be issued for one or more CPA exam sections. Each ATT authorizes the candidate to take a section of the CPA exam designated in the ATT one time only. The candidate must submit a re-examination application and re-examination fee to the Board of Accountancy for any exam section that is expired under the ATT or to retake any section of the CPA exam not passed. ATT's expire 90-days from the date issued. Exam fees must be paid to NASBA within that 90-day period.
A candidate will be authorized for each section they have indicated on the application form. If a candidate is unable to take all sections authorized on the NTS in the designated time, they will forfeit the fees paid to the Board and to NASBA for the section(s) and must re-apply with the Board office.
Notice to Schedule (NTS): Issued by NASBA and enables the candidate to schedule testing at an examination test center. The NTS shall remain open until the candidate schedules testing or until six months have elapsed since the NTS was issued, whichever occurs first.
Testing Center: Computer testing facilities, approved by the Board and listed on the Board website, at which candidates may take the CPA examination. Testing centers are located throughout the United States, Guam, Puerto Rico and the Virgin Islands.
Testing Opportunity: Each testing window is considered a testing opportunity. There are four testing opportunities per year. A candidate may test for a particular section only once per testing window. A candidate may not retake a failed test section(s) in the same testing window.
Testing Windows: A three-month period in which candidates have an opportunity to take the CPA exam. The testing window is comprised of two months in which the examination is available to be taken and one month in which the examination will not be offered so that maintenance may be performed and grades prepared.
|
|
|
| Resources |
|
For Administrative Rules regarding the CBT Exam, click
CBT Exam Rules link
For up-to-date information on the CBT, please visit the AICPA Website.
A tutorial that reviews the revised examination´s format and navigation functions is now available. All CPA exam candidates are strongly encouraged to review this tutorial prior to taking the computer-based exam.
A summary of the 1.5 upgrade (the test that will be effective January 1, 2006) changes is posted together with a candidate handout that can be downloaded at http://www.cpa-exam.org/test/what_to_know.html. The revised tutorial and sample tests will be available soon.
The tutorial is intended to familiarize candidates with the functionality and types of questions and responses used in the computer-based test. The tutorial does not focus on examination content and is not intended as a replacement for practice materials. To access the tutorial, click here.
Question & Answer forum on the copy and paste function of the CBT Exam.
|
|
|
| Frequently Asked Questions |
|
How many sections will the exam have and how long will the exam take?
The 14-hour exam has four sections:
Audit and Attestation (AUD) - 4.5 hours
Financial Accounting and Reporting (FAR) - 4 hours
Regulation (REG) - 3 hours
Business Environment & Concepts (BEC) - 2.5 hours
Where will the exam be held?
There are three Prometric CPA exam testing centers in Oregon: Eugene, Milwaukie and Portland.
How often will I be able to take the exam?
There are four "examination windows" available each year. An "examination window" refers to a three-month period in which candidates have an opportunity to take the CPA exam. The exam will be available during the first two months of each "exam window". During the third month the exam will not be offered. Testing is available during the following months: January/February, April/May, July/August and October/November.
Candidates may sit for each exam section only once during an "examination window" in any jurisdiction. This means, if necessary, candidates may take each exam section up to four times each year.
If I have not passed all exam sections by 2004, will I retain credit for sections passed?
Conditional credit under the paper and pencil exam will carry over to the computer exam for the corresponding sections of the CBT exam. Candidates will have either the same number of testing opportunities or the same length of time to pass the remaining sections as was available under the paper and pencil exam. Under CBT that period translates to six exam attempts or three years from the date the candidate first received conditional credit under the paper and pencil exam.
Candidates may test up to four times each year under CBT; therefore conditional credit may expire before the remaining time period elapses if the candidate tests during each testing window. Conditional credit will expire when the number of testing attempts or the period of time expires, (whichever occurs first).
Although a candidate may lose conditional credit earned under the paper and pencil exam, all exam sections passed under CBT are valid for a rolling 18 month period. Candidates who pass a section of the exam under CBT will have 18 months to pass the remaining exam sections.
How is credit maintained for exam sections passed under CBT?
All sections of the exam must be passed within an 18 month period. Exam sections passed under CBT are maintained on the candidate’s record for a rolling 18 month period. If the last of the four exam sections is not passed within 18 months of the date that the first section was passed, the earliest section is removed from the candidate’s record, and that section must be taken again within the new 18 month period.
Are testing accommodations available for candidates with a disability or injury?
Yes. Requests for testing accommodations must be submitted with the application form. The candidate must furnish appropriate documentation of the disability or injury to the Board .
Are testing accommodations available at all test centers?
No. All test centers are accessible under ADA requirements; however, some testing accommodations may not be available at all centers.
How will I be notified when I can schedule an examination?
After all required documents and fees have been received and the application approved, candidates will receive an Authorization to Test (ATT). The ATT will be sent to the candidate by the candidate’s preferred method. Shortly thereafter, NASBA will send the candidate a payment coupon for examination fees. The candidate must pay for all sections authorized on the ATT to NASBA. After exam fees are paid, the candidate will receive a Notice to Schedule (NTS) from NASBA. Once you receive the NTS, you may contact any approved Prometric Testing Center and schedule an appointment.
What is an NTS?
The Notice to Schedule (NTS) is a document that allows a candidate to schedule an appointment. A candidate cannot schedule an exam without a valid NTS. Candidates should receive the NTS approximately two weeks after paying the exam fee to NASBA. If you have not received the NTS within this timeframe, you should contact: 1-866-MY-NASBA.
Can an exam be rescheduled?
Yes. The candidate may reschedule an existing appointment by calling the Prometric testing center.
What are the rescheduling fees?
If you reschedule 30 days prior to your appointment you will not be charged. If you call 5-29 days prior to your appointment, you will be charged $35.00. If you call within 5 business days of the scheduled appointment, you will be charged the following rescheduling fees:
AUD – 76.50
BEC – 42.50
FAR – 68.00
REG – 51.00
|
|
| |
|
|
