Applying for the CPA exam is a multi-step process that involves your state board of accountancy, NASBA, and Prometric testing centers. While it is not particularly difficult, the process can feel overwhelming if you have never done it before. Missing a step, submitting incomplete documentation, or misunderstanding a deadline can delay your start by weeks or even months.
This guide walks you through the entire application process from start to finish so you can navigate it smoothly and get to the part that really matters: studying and passing.
Step 1: Choose Your State Board
Your first decision is which state board of accountancy to apply through. For most candidates, this is simply the state where you live or work. However, you are not strictly limited to your home state.
Factors to consider when choosing your jurisdiction:
- Education requirements: If your current state requires 150 hours to sit for the exam but you only have 120, another state may allow you to begin testing while you complete additional credits
- Residency requirements: Some states require residency or employment in the state, while others do not
- Future plans: If you plan to practice in a specific state, applying there from the start can simplify the licensing process
- International candidates: Non-U.S. candidates often apply through states that have established processes for evaluating foreign credentials
Important note: you can apply through one state and take the exam at any Prometric center in the country. Your application state and your testing location do not need to match.
Step 2: Submit Your Application and Transcripts
Once you have chosen your state board, you will need to submit an application along with official transcripts from every college or university you attended. Here is what to expect:
- Application form: Most states use an online application through NASBA's CPA Central portal or through the state board's own website
- Official transcripts: You must send official transcripts directly from your educational institutions. Unofficial copies or student printouts are not accepted. Order these well in advance, as processing can take weeks.
- Foreign credential evaluation: If you attended a university outside the United States, you will need your transcripts evaluated by an approved credential evaluation service
- Application fee: Most states charge an initial application fee ranging from $50 to $200
Transcript Tips
- Order transcripts from all institutions you attended, even if you only took a few courses there
- Have transcripts sent directly to your state board or to NASBA, depending on your state's process
- If you are still completing coursework, check whether your state accepts applications with transcripts showing in-progress courses
- Keep copies of all correspondence and confirmation numbers
Step 3: Credential Evaluation and Approval
After submitting your application and transcripts, your state board (or NASBA on behalf of the board) will evaluate your credentials to confirm you meet the education requirements. This evaluation typically covers:
- Total credit hours
- Specific accounting course requirements
- Business course requirements
- Degree completion verification
This process can take 4 to 8 weeks, and sometimes longer during peak periods. Do not wait until the last minute to apply. Build this processing time into your study timeline. If your state board identifies any deficiencies in your education, they will notify you, and you will need to resolve those issues before you can proceed.
Step 4: Receive Your Authorization to Test (ATT)
Once your application is approved, your state board issues an Authorization to Test (ATT). This document confirms that you have met the eligibility requirements and are approved to sit for the exam. In some jurisdictions, the ATT and NTS process are combined.
Step 5: Pay Exam Fees and Receive Your NTS
With your ATT in hand, you will pay the examination fees for the sections you want to take. You can apply for one, two, three, or all four sections at once.
- Exam fees: Approximately $350 to $400 per section, paid to NASBA
- Section selection: You choose which sections to include on your NTS. Many candidates start with one or two sections rather than paying for all four upfront.
- NTS validity: Your NTS is valid for a limited period, typically 6 months. You must schedule and take your exam sections within this window, or your fees are forfeited.
After payment, you will receive your Notice to Schedule (NTS). This document contains your exam section IDs and other information you will need to schedule your appointments at Prometric. Guard this document carefully. You will need your NTS information when you arrive at the testing center.
How Many Sections Should You Put on Your NTS?
This depends on your study timeline:
- If you plan to take one section at a time, apply for one section per NTS to avoid losing fees if your timeline shifts
- If you are studying full-time and plan to take multiple sections within a few months, putting two or three sections on one NTS can save time on administrative steps
- Never pay for sections you are not confident you can schedule within your NTS validity window
Step 6: Schedule Your Exam at Prometric
With your NTS in hand, you can schedule your exam appointment through Prometric's website. Here is what you need to know:
- Testing centers: Prometric has testing centers throughout the United States. You can choose any location, regardless of where you applied.
- Scheduling availability: Popular testing windows fill up quickly, especially toward the end of quarters. Schedule as early as possible to get your preferred date and location.
- Continuous testing: The CPA exam is now available year-round with continuous testing, meaning there are no longer specific testing windows. You can schedule your exam for any available date.
- Rescheduling: You can reschedule your appointment, but fees may apply if you reschedule within a certain number of days before your exam date. Check Prometric's rescheduling policy.
Choosing Your Exam Date
When selecting your exam date, consider:
- Allow enough time for thorough preparation, but do not push your date so far out that you lose motivation
- Avoid scheduling during particularly stressful periods at work, such as tax season or fiscal year-end
- Give yourself at least one to two rest days before the exam to review and relax
- Schedule your exam for a time of day when you are typically most alert and focused
Step 7: Exam Day Preparation
On exam day, you will need to bring:
- Two forms of valid identification: Your primary ID must be government-issued with a photo and signature (such as a driver's license or passport). Your secondary ID must have your name and signature.
- Your NTS: While some testing centers can look up your information, always bring your NTS as a backup
- Nothing else: You cannot bring calculators, phones, watches, food, drinks, or study materials into the testing room. A basic on-screen calculator is provided within the exam software.
Arrive at the testing center at least 30 minutes before your scheduled appointment. You will go through a check-in process that includes identity verification, fingerprinting or palm scanning, and storage of personal belongings.
Common Application Mistakes
Avoid these common pitfalls that delay candidates:
- Submitting incomplete transcripts: Make sure transcripts from every institution are submitted, even for schools where you took just a few courses
- Not ordering transcripts early enough: Some institutions take weeks to process transcript requests, especially during summer or graduation periods
- Applying for too many sections at once: If your study timeline slips and your NTS expires, you lose those fees
- Waiting too long after receiving NTS: Prometric appointments can fill up, especially at popular testing centers
- Name mismatches: The name on your NTS must exactly match the name on your identification. If there is any discrepancy, even a middle name issue, you may be turned away at the testing center
- Not budgeting enough time: From initial application to sitting for your first section, the administrative process typically takes 8 to 12 weeks minimum
Timeline Summary
Here is a realistic timeline for the application process:
- Weeks 1 to 2: Research state requirements, order transcripts
- Weeks 3 to 4: Submit application and transcripts to state board or NASBA
- Weeks 5 to 10: Wait for credential evaluation and approval
- Week 11: Receive ATT, pay exam fees, receive NTS
- Week 12: Schedule exam at Prometric
Many candidates underestimate this timeline and end up frustrated by the wait. The best approach is to start the application process well before you finish studying, so your NTS is ready when you are.
The application process is administrative, not intellectually demanding, but getting it right matters. A smooth application process means you can focus your energy where it counts: preparing for and passing the exam. Think CPA is here to help with that preparation, offering structured study materials for every CPA exam section. Once your NTS is in hand, let us help you make the most of your study time.