If you meet the criteria below, you shall be eligible to apply for the examination as a first-time candidate:
You are a graduate of a regionally-accredited college or university approved by the Board with a bachelor’s degree, with at least 46 semester hours in the study of accounting and related subjects, including, but not limited to:
of which at least 24 semester hours shall be in the study of accounting.
All educational requirements must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted to CPAES. You may submit official school transcripts and/or foreign evaluations separately or included with your first-time application.
If you are applying for re-examination, and have previously sat for all four sections prior to January 1, 2000, you are not required to meet the 150-hour requirement. All educational requirements must be met at the time of application.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $135.00
Auditing and Attestation (AUD) $193.45
Business Environment and Concepts (BEC) $193.45
Financial Accounting and Reporting (FAR) $193.45
Regulation (REG) $193.45
4 examination sections $105.00
3 examination sections $90.00
2 examination sections $75.00
1 examination section $60.00