February 2018 CONTENTS PREFACE... 2 INTRODUCTION... 4 EXAMINATION CONTENT STEP 1: APPLY TO TAKE THE EXAMINATION... 16

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1 February

2 PREFACE This buetin is intended for individuas who pan to take the Uniform Certified Pubic Accountant (CPA) Examination. The examination is fuy computerized and offered via a network of test centers across the United States and its territories, as we as Japan, Latin America and the Midde East. Successfu competion of the examination is one of the requirements for icensure by the 55 states and territories (jurisdictions) of the United States. In order to take the examination, you must be decared eigibe by one of the jurisdictions. Each jurisdiction sets its own requirements for education, examination and experience. Since 1917, the Uniform CPA Examination has proven to be a highy vaid and reiabe measure of candidate abiities. This focus on quaity has made it possibe for a U.S. jurisdictions to rey on the resuts in determining who is competent to practice pubic accounting in order to protect the pubic.! This brochure contains important information. Do not discard before receiving your examination resuts. Visit NASBA s website to downoad additiona copies of this document. 2

3 TABLE OF PREFACE... 2 Internationa Testing Centers INTRODUCTION... 4 Schedue Your Examination Appointments Certified Pubic Accountant... 5 Testing Accommodations Examination Partners... 5 Changes to Your Appointments Examination Process... 9 Test Center Cosings Examination Content STEP 4: Take Your Examination Preparation for the Examination Arrive Eary Examination Length and Formats Persona Identification Examination Bueprints At the Test Center Effective Date of Pronouncements Time Aotted to Take the Examination Sampe Question Types Introductory Examination Screens STEP 1: Appy to Take the Examination Test Center Reguations The Appication Process Breaks Pay Appication and Examination Fees Examination Confidentiaity and Break Poicy Internationa Appicants Candidate Misconduct, Cheating, Copyright Infringement STEP 2: Receive Your Notice to Schedue Grounds for Dismissa Sampe Notice to Schedue Reporting Examination Concerns STEP 3: Schedue Your Examination STEP 5: Receive Your Score(s) Testing Windows The Score Review and Appea Processes Schedue Eary Scoring the Examination Testing Centers Additiona Information

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5 Certified Pubic Accountant (CPA) The CPA credentia is a icense issued by one of the 55 states or territories of the U.S. that authorizes the hoder to practice as a CPA in that jurisdiction. Licensing of CPAs heps to protect the pubic interest because ony those individuas who have met prescribed requirements are permitted to identify themseves to the pubic as CPAs. One component of the icensing requirement designed to ensure ony quaified individuas become icensed as CPAs is the Uniform CPA Examination. Examination Partners The foowing pages provide a brief description of the examination partners incuding the 55 Jurisdictions, NASBA, AICPA and Prometric. EXAM PARTNERS 55 Jurisdictions 5

6 The 55 Jurisdictions The 55 Jurisdictions: The CPA icense is issued at the jurisdiction eve. To become a CPA, you must be decared eigibe for the examination, and subsequenty icensed, by the Board of Accountancy in one of the 55 U.S. jurisdictions. The Constitution of the U.S. grants each state or territory the power to reguate the practice of the professions within that jurisdiction s borders. In most jurisdictions, these powers are carried out by a Board of Accountancy. These Boards of Accountancy are made up of appointed individuas and staff (many of whom are CPAs) who are charged with the responsibiity of carrying out the aws promugated by the egisatures and providing an appropriate examination for icensure. The Board of Accountancy is an administrative agency that handes the day-to-day operations reative to reguating the practice of accountancy incuding activities invoved with entry into the profession. In some cases, the Board of Accountancy contracts out certain examinationreated tasks such as the review of appications and coection of examination fees. Aabama Aaska Arizona Arkansas Caifornia CNMI Coorado Connecticut Deaware District of Coumbia Forida Georgia Guam Hawaii Idaho Iinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryand Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey 6 New Mexico New York North Caroina North Dakota Ohio Okahoma Oregon Pennsyvania Puerto Rico Rhode Isand South Caroina South Dakota Tennessee Texas Utah Vermont Virgin Isands Virginia Washington West Virginia Wisconsin Wyoming

7 AICPA The American Institute of Certified Pubic Accountants (AICPA): The AICPA is the argest nationa, professiona organization for CPAs. The AICPA provides members with the resources, information and eadership that wi enabe them to provide vauabe services, in the highest professiona manner, to benefit the pubic as we as empoyers and cients. For the Uniform CPA Examination, the AICPA determines the content of the examination, prepares the examination questions, determines the method of scoring, prepares advisory scores and conducts statistica anayses of examination resuts. NASBA The Nationa Association of State Boards of Accountancy (NASBA): The 55 U.S. and territoria Boards of Accountancy are the members of NASBA. NASBA exists to serve its members by providing numerous services that encourage common understanding and practices to promote uniformity across the country to faciitate interstate practice. NASBA takes on the roe of a centra cearinghouse where a jurisdictions submit information on eigibe candidates and from which a jurisdictions receive advisory scores and other examination data. Prometric Prometric: Prometric is the goba eader in technoogy-enabed testing and assessment services for information technoogy certification, academic admissions and professiona icensure and certifications. Prometric operates a network of computer-based test centers around the word. Among its many cients are the professiona icensure examinations for physicians, architects and pharmacists, as we as educationa examinations such as the Graduate Record Examination (GRE). 7

8 Reationships: The Candidate and the Examination Partners Aong with you, the candidate, the reationships among the partners in the process may be iustrated as shown beow. Candidate Appication Fees* Notice to Schedue (NTS)* Testing Accommodations Score Reports ts Examination Appointment Scheduing Testing Te } } Fees* Notice to Schedue (NTS)* NASBA Candidate Authorizations Advisory Score Reports } } Boards of Accountancy/ Agent Prometric Candidate Authorizations } Advisory Score Reports Summary Data TTest Content Test Resuts AICPA Notes: *To whom you pay your fees and from whom you receive your NTS varies by jurisdiction. 8

9 Examination Process Taking the examination invoves a series of steps. Whie each Board of Accountancy has the right to deveop its own aws and reguations, and there are variances in this process from state to state, the basic process may be expained as: 1 Appy to Take the Examination 2 Compete Payment of Examination Fees 3 Review the Tutoria and Sampe Tests You may request, compete and submit an appication onine 4 5 Receive Your Notice to Schedue in most states at cpacentra.nasba.org. Schedue Your Examination 6 Take Your Examination(s) 7 Receive Your Score Reports There are numerous detais that make up each step, and these are expained in the remaining sections of this Buetin. Aside from the basic process, be sure you know your Board of Accountancy s specific requirements for each step in the process. A ist of the Boards of Accountancy and their contact information may be found on NASBA s website. Individua Board of Accountancy requirements can be found either on the board s website or on NASBA s website. You wi aso find important information on the Uniform CPA Examination website. It is strongy recommended that you visit these websites and famiiarize yoursef thoroughy with the information provided. 9

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11 Preparation for the Examination The best preparation for the Uniform CPA Examination is a thorough review of the examination content: 1 Examination content, skis and representative tasks are provided in the Examination Bueprints. Make certain you review the Bueprints for each examination section. 2 Take the sampe tests to become famiiar with typica mutipe-choice questions, task-based simuations, and written communication tasks, as we as with the software that is used for the examination. 3 Review the tutoria to obtain an understanding of the genera design and operation of the computer-based test. Candidates are responsibe for reviewing the Uniform CPA Examination tutoria and sampe tests. Thorough famiiarity with the examination s functionaity, format and instructions is expected before candidates report to test centers. Faiure to review the instructions provided in the tutoria and sampe tests, incuding the instructions on how to respond, may adversey affect candidate scores. 11

12 Examination Length and Formats The Uniform CPA Examination is a 16-hour examination comprised of four sections, each four hours ong: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financia Accounting and Reporting (FAR), and Reguation (REG). Each exam section is composed of five testets or groups of test questions. Section Item Type Item Weighting Testets 72 MCQ 50% 1.) 36 MCQ 8 TBS 50% 2.) 36 MCQ AUD 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS BEC 62 MCQ 50% 1.) 31 MCQ 4 TBS 35% 2.) 31 MCQ 3 Written Communication 15% 3.) 2 TBS 4.) 2 TBS 5.) 3 Written Communication 66 MCQ 50% 1.) 33 MCQ 8 TBS 50% 2.) 33 MCQ FAR 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS 76 MCQ 50% 1.) 38 MCQ 8 TBS 50% 2.) 38 MCQ REG 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS MCQ = Mutipe Choice Question TBS = Task-Based Simuation APPOINTMENT TIME The appointment time on your confirmation notice wi refect the examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination ogin, survey and the standardized break. EXAMINATION TESTING TIME Amount of time designated to take the Examination section AUD BEC FAR REG 4HRS 4HRS 4HRS 4HRS 12 APPOINTMENT TIME Examination Testing Time pus 30 minutes aocated to the ogin, survey and standardized break AUD BEC FAR REG 4.5 HRS 4.5 HRS 4.5 HRS 4.5 HRS

13 A B C MULTIPLE-CHOICE QUESTIONS TASK-BASED SIMULATIONS WRITTEN COMMUNICATION TASKS The mutipe-choice portions of the examination are administered to you in a series of testets. Testets are groups of questions that are constructed to appear together. Each examination section wi incude two mutipe-choice testets. Task-based simuations are condensed case studies that test accounting knowedge and skis using rea ife, work-reated situations. A task-based simuations are intended to assess knowedge and skis that are appropriate for an entry-eve accountant. Ony the BEC section contains written communication tasks. For each of three written communication tasks, candidates must read a scenario and then write an appropriate response reating to the scenario. The instructions state what form the response shoud take (such as a memo or etter) and its focus. The candidate s response shoud provide the correct information in writing that is cear, compete, and professiona. Pretest Items Pretest items are used to deveop future examinations; they are NOT used in computing examination scores. Each testet, whether it be comprised of mutipe-choice questions, task-based simuations, or written communication tasks, may incude pretest items. The instructions at the beginning of the examination state: Some of the mutipe-choice questions, task-based simuations, and written communication tasks you wi receive, are pretest items. These items do not count toward your fina score. You wi not know which items are scored and which are pretest items. Authoritative Literature Whie competing the task-based simuations, you wi use financia accounting, auditing, or taxation databases. The financia accounting database wi incude certain portions of the FASB and AICPA authoritative iterature. The auditing database wi incude certain portions of the professiona standards issued by the AICPA and the PCAOB. The taxation database wi incude certain portions of the Interna Revenue Code. As it reates to the task-based simuations, the databases wi be updated periodicay, and updates wi be communicated to candidates through the AICPA website. In a rare situation, a recent FASB or AICPA pronouncement or a change in the Interna Revenue Code may impact the task-based simuation. In those situations, a candidate shoud answer the task-based simuation using the database provided. 13

14 Examination Bueprints Examination Bueprints have been created for each of the Exam s four sections. The bueprints provide greater carity in the presentation of content, skis and reated representative tasks that Uniform CPA Examination BLUEPRINTS Approved by the Board of Examiners American Institute of CPAs February 11, 2016 may be tested on the Exam. The bueprints contain approximatey 600 representative tasks across a four sections, which are aigned with content and reated skis required by newy icensed CPAs. The purpose of the bueprint is to: Document the minimum eve of knowedge and skis necessary for initia icensure. Assist candidates in preparing for the Exam by outining the knowedge and skis that may be tested. Effective Date Apri 1, American Institute of CPAs. A rights reserved. Apprise educators about the knowedge and skis candidates wi need to function as newy icensed CPAs. Guide the deveopment of Exam questions. AUDITING AND ATTESTATION (AUD) The Auditing and Attestation (AUD) section tests the knowedge and skis that a newy icensed CPA must demonstrate when performing: Audits of issuer and nonissuer entities (incuding governmenta entities, not-forprofit entities, empoyee benefit pans and entities receiving federa grants) Attestation engagements for issuer and nonissuer entities (incuding examinations, reviews and agreed-upon procedures engagements) Preparation, compiation and review engagements for nonissuer entities and reviews of interim financia information for issuer entities. Newy icensed CPAs are aso required to demonstrate knowedge and skis reated to professiona responsibiities, incuding ethics and independence. The engagements tested under the AUD section of the Exam are performed in accordance with professiona standards and/or reguations promugated by various governing bodies, incuding the American Institute of CPAs (AICPA), Pubic Company Accounting Oversight Board (PCAOB), U.S. Government Accountabiity Office (GAO), Office of Management and Budget (OMB) and U.S. Department of Labor (DOL). 14

15 BUSINESS ENVIRONMENT AND CONCEPTS (BEC) The Business Environment and Concepts (BEC) section tests knowedge and skis that a newy icensed CPA must demonstrate when performing: Audit, attest, accounting and review services Financia reporting Tax preparation Other professiona responsibiities in their roe as certified pubic accountants The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are corporate governance, economic concepts and anaysis, financia management, information technoogy, and operations management. FINANCIAL ACCOUNTING AND REPORTING (FAR) The Financia Accounting and Reporting (FAR) section tests the knowedge and skis that a newy icensed CPA must demonstrate in the financia accounting and reporting frameworks used by business entities (pubic and nonpubic), not-for-profit entities and state and oca government entities. The financia accounting and reporting frameworks that are eigibe for assessment within the FAR section of the Exam incude the standards and reguations issued by the: Financia Accounting Standards Board (FASB) U.S. Securities and Exchange Commission (U.S. SEC) American Institute of Certified Pubic Accountants (AICPA) Governmenta Accounting Standards Board (GASB) Internationa Accounting Standards Board (IASB) REGULATION (REG) The Reguation (REG) section tests the knowedge and skis that a newy icensed CPA must demonstrate with respect to: Federa taxation Ethics and professiona responsibiities reated to tax practice Business aw 15

16 Effective Date of Pronouncements Accounting and auditing pronouncements are eigibe to be tested on the Uniform CPA Examination in the ater of: (1) the first testing window beginning after the pronouncement s eariest mandatory effective date or (2) the first testing window beginning six (6) months after the pronouncement s issuance date. In either case, there is a simutaneous introduction of content reated to the new pronouncement and remova of content reated to the previous pronouncement. Changes in the federa taxation area, the Interna Revenue Code, and federa taxation reguations may be incuded in the testing window beginning six (6) months after the change s effective date or enactment date, whichever is ater. For a other subjects covered in the Reguation (REG) and Business Environment and Concepts (BEC) sections, materias eigibe to be tested incude federa aws in the window beginning six (6) months after their effective date, and uniform acts in the window beginning one (1) year after their adoption by a simpe majority of the jurisdictions. Sampe Question Types To famiiarize yoursef with the computer-based examination s format, functions, and question and response types, review the sampe tests on the AICPA website. Sampe tests that contain sampe mutipe-choice questions, sampe task-based simuations for each section, and sampe written communication tasks (BEC ony) wi aso be avaiabe on the AICPA website. Neither the tutoria nor the sampe test wi be avaiabe at the test centers. Candidates are responsibe for reviewing the tutoria and sampe tests. Before the beginning of any examination session, candidates must attest to the fact that they have had the opportunity to review the tutoria and sampe tests, as we as the Candidate Buetin. This requirement is intended to ensure that before candidates report to the test centers, they are knowedgeabe about the examination process, and thoroughy famiiar with examination functionaity, format and instructions. Faiure to foow the instructions provided in the tutoria and sampe tests, incuding the instructions on how to respond, may adversey affect candidate scores. 16

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18 STEP 1: APPLY TO TAKE THE EXAMINATION Appy onine through NASBA s CPA Examination Onine Appication System if you are appying to one of these jurisdictions. Contact the Board of Accountancy directy if appying to one of these jurisdictions. CPA EXAMINATION ONLINE APPLICATION SYSTEM Aaska Coorado Connecticut Deaware Forida Georgia Hawaii Indiana Iowa Kansas Louisiana Maine Massachusetts Michigan Minnesota Missouri Montana Nebraska New Hampshire New Jersey New Mexico New York FEES FORMS BOARD OF ACCOUNTANCY Ohio Pennsyvania Puerto Rico Rhode Isand South Caroina Tennessee Utah Vermont Washington Wisconsin Aabama Arizona Arkansas Caifornia District of Coumbia Guam Idaho Iinois Kentucky Maryand Mississippi Nevada North Caroina North Dakota Okahoma Oregon South Dakota Texas U.S. Virgin Isands Virginia West Virginia Wyoming When appying onine, pease be sure to submit a necessary forms in addition to paying the required fees, as missing documentation can deay the appication process. 18

19 The Appication Process You must submit an appication with any required documents and fees each time you want to take one or more sections of the examination. Once your appication has been evauated, you wi be contacted by your Board of Accountancy or its designated agent. Important: The name on your appication must appear exacty the same as it appears on the identification you pan to take to the testing center. Note: The midde initia can be substituted for the midde name (e.g., your NTS reads Michae A. Smith, but the name on your driver s icense reads Michae Abert Smith), or vice versa. When you submit your appication, you may aso be required to submit some or a of the appication and examination fees. Because the rues vary by jurisdiction, foow the information provided to you by your Board of Accountancy, or its designated agent, when paying the fees associated with the examination. Be sure you foow the most recent instructions suppied by your board or its designated agent. For jurisdiction-specific requirements, be sure that you foow the requirements of your Board of Accountancy. You are utimatey responsibe for foowing the rues and competing a sections of the examination within the timeframe and according to the rues adopted by your Board of Accountancy. Specific requirements for becoming a CPA, as we as the rights and obigations of a icensed CPA, are set forth in the aws and reguations of the 55 U.S. jurisdictions. A genera summary of CPA icensure requirements by jurisdiction may be found on NASBA s website. IDENTIFICATION Important: The name on your appication must appear exacty the same as it appears on the identification you pan to take to the testing center. Note: The midde initia can be substituted for the midde name (e.g., your NTS reads Michae A. Smith, but the name on your driver s icense reads Michae Abert Smith), or vice versa. 19

20 Pay Appication and Examination Fees Taking the examination invoves two categories of required fees that are to be paid either to your Board of Accountancy, its designee or to NASBA. The required sections are as foows: $ $ APPLICATION FEE This fee is estabished by and paid to your Board of Accountancy or its designated agent. EXAMINATION FEE This fee is paid either to your Board of Accountancy, its designated agent or to NASBA. Examination fees are estabished by Boards of Accountancy, NASBA, the AICPA and Prometric. You must pay additiona fees for each examination section you pan to take in Guam or in internationa ocations upon registration, regardess of which Board of Accountancy has decared you eigibe for the examination. When you submit your appication, you may be required to submit some or a of the appication and examination fees. Because the rues vary by jurisdiction, foow the information provided to you by your Board of Accountancy or its designated agent when paying the fees associated with the examination. Keep in mind, the ength of time to compete the appication process wi vary depending on the jurisdiction to which you are appying. 20

21 PAYING APPLICATION AND EXAMINATION FEES SCENARIO ONE SCENARIO TWO In some cases, boards of accountancy wi coect the appication and examination fees. In this situation: In other cases, the board of accountancy or its designated agent wi coect ony the appication fee, and you wi pay the examination fees separatey to NASBA. In this situation: You are required to pay your Board of Accountancy or its designated agent a fees associated with the examination at the time that you appy. The fees you pay incude an appication fee charged by the Board of Accountancy and the examination fees. Each time you appy to take one or more sections of the examination, pay a fees directy to the board of accountancy or its designated agent. Once your appication has been received, you may not be abe to change the requested sections of the examination and you may be charged an additiona fee for any changes. You are required to pay your Board of Accountancy or its designated agent ony the appication fee at the time that you appy. Each time you appy to take one or more sections of the examination, you wi pay the appication fee to the Board of Accountancy. After your Board of Accountancy has accepted your appication and fee, it wi notify NASBA as to which sections of the examination you are eigibe to take. NASBA wi then send you the appropriate payment coupon. The payment coupon wi provide you with instructions on how to pay the examination fees. You may pay by maiing a check to NASBA, by using a credit card via NASBA s website; or, by caing NASBA at 866-MY-NASBA ( ) and using a credit card. You may be required to pay your Board of Accountancy or its designated agent an additiona fee for a background check. After your Board of Accountancy or its designated agent has accepted your appication and fees, it wi notify NASBA which sections of the examination you are eigibe to take. You shoud receive your NTS within three business days of paying your examination fee, if you have seected e-mai or fax as the method of contact. If you seected reguar mai as the method of contact, you shoud receive the NTS within 10 business days. If you do not receive your NTS, ca a NASBA candidate service associate at 866-MY-NASBA ( ). You wi not be abe to schedue an examination appointment or take the examination without a vaid NTS. Your Board of Accountancy or its designated agent wi inform you of the appication processing time and when to expect your Notice to Schedue (NTS). You wi be asked to identify your preferred method for receipt of the NTS via the U.S. Posta Service, fax or e-mai. If you do not specify a preferred method, your NTS wi be maied to you. If you require a reprint of your NTS, you may do so through NASBA s website. Important: If you reschedue an appointment, there may be additiona fees (see Rescheduing/Canceation Fees tabe in Step 3: Scheduing ). Because appication and examination fees are generay not refundabe, you shoud not appy to sit for a section of the examination unti you are ready to take it (see Refunds in Step 3: Scheduing ). 21

22 Internationa Appicants Internationa administration of the CPA Examination is currenty offered in Brazi, Japan, Bahrain, Kuwait, Lebanon, and the United Arab Emirates. If you ive in one of these testing ocations, or other seect countries, you may be abe to take the Examination without traveing to the U.S. The Examination is ony offered in Engish, and is the same computerized test as the one administered in the U.S. You are required to meet the same eigibiity requirements and compete the same icensure requirements as your U.S. counterparts. Appicants from countries other than the U.S. must foow the same basic steps as U.S. appicants. This means you must seect the jurisdiction in which you wish to quaify and fie an appication with the Board of Accountancy (or its designated agent) in that jurisdiction. Any specia instructions for candidates who have competed education outside the U.S. are incuded in the Board of Accountancy requirements. For more information on the internationa administration of the CPA Examination, visit the Internationa section of NASBA s website. 22

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24 STEP 2: RECEIVE YOUR NOTICE TO SCHEDULE Once your appication has been processed, and you have been determined to be eigibe to take one or more sections of the Uniform CPA Examination and you have paid a fees, you wi receive a Notice to Schedue (NTS) from NASBA. One NTS wi be sent to you, isting the section(s) of the examination that you are approved to take, enabing you to contact Prometric to begin the scheduing process. When you receive the NTS, verify that a information is correct. Be certain the name appearing on the NTS matches EXACTLY the name on the identification documents that you wi use during check-in at the testing center. If the information is incorrect, or your ID and NTS do not match, immediatey contact your Board of Accountancy or its designated agent to request a correction. You must bring your NTS with you to the examination, and wi not be aowed to enter the testing center if the name on the identification that you present does not exacty match the name on the NTS. Be sure to take the correct NTS with you. You wi not be admitted into the test center without the correct NTS and you wi forfeit a examination fees for that section. The midde initia can be substituted for the midde name (e.g., the NTS reads Michae A. Smith, but the name on the candidate s icense reads Michae Abert Smith), or vice versa. If you require a reprint of your NTS, you may request a reprint on NASBA s website. MICHAEL ALBERT SMITH Your NTS incudes the examination section identification number for each approved section of the examination. This number is aso used as the examination Launch Code (Password) for each approved section. You wi enter the Launch Code on the computer as a part of the ogin process. Boards of Accountancy set the time period for which an NTS is vaid (generay six months) during which you must schedue and take the examination section(s), after which it wi expire and a fees wi be forfeited. It is strongy suggested that you not appy for a section of the examination unti you are ready to take it. If you do not take a sections for which you registered before the NTS expires, you wi not be abe to extend it or receive a refund of any of the fees you have paid. Pease be advised that canceing an Exam appointment does NOT change the expiration date of your NTS. 24

25 Once an NTS has expired, you wi need to submit a new appication, incuding appication and testing fees. Fees submitted for an expired NTS cannot be appied to future examinations. You cannot have more than one open NTS for the same section. You must receive the score or aow the NTS to expire before you can appy for the same section again and receive a new NTS for that section. For those states that reease scores onine: the examination section identification number on your NTS wi be required to view your score onine. After you sit for the examination, keep your NTS unti you have received your score. After you sit for the examination, your NTS cannot be reprinted. Vaidation periods by Jurisdiction Six-month NTS vaidation period. 90 days from appication date 9 months from NTS issue date 12 months from NTS issue date The Notice to Schedue is vaid for one testing event or unti the expiration date, whichever is first exhausted for each examination section. This incudes non-testing months. 25

26 Sampe Notice to Schedue Notice To Schedue (NTS) YOU MUST TAKE THIS NTS TO THE TEST CENTER. YOU WILL NOT BE PERMITTED TO TAKE THE EXAM WITHOUT THIS DOCUMENT! You have been approved by Accountancy Board of Ohio to take the foowing CPA Examination section(s): PAUL SMITH 215 ADAM STREET ATLANTA, GA Exam Section AUD BEC FAR REG Section ID Launch Code (Password) Eariest You Can Take The Exam 12/19/12 12/19/12 12/19/12 12/19/12 Latest You Can Take The Exam 12/19/13 12/19/13 12/19/13 12/19/13 Passport Name: Check the accuracy of your name: The same version of your name must appear on your appication, this Notice to Schedue (NTS), and on the identification (ID) you present at the testing center. If your name on this Notice is not correct, contact your state board of accountancy or its designee at east 10 days before your test appointment. Schedue your exam: We recommend you schedue your exam within 5-7 days of receipt of this Notice. Use the onine scheduer at or ca the Customer Service Ca Center at Take the Exam Tutoria and Sampe Test at to review features unique to this exam. Candidates are encouraged to review the tutoria to become famiiar with the functionaity of the examination. IMPORTANT INSTRUCTIONS - READ CAREFULLY BEFORE YOUR EXAM APPOINTMENT Take this NTS, aong with two forms of identification, to the test center. You wi not be aowed to take the exam if you do not have this NTS and acceptabe identification (ID) with you! A Uniform CPA Examination candidates are advised to read the Candidate Buetin avaiabe at Arrive at the test center at east 30 minutes before your schedued examination. A digita photo wi be taken as part of the check-in procedures. Late arrivas may not be abe to take the exam. Your ID wi be scanned and swiped in a magnetic strip and barcode reader and biometrics wi be used to capture your finger print to increase security and identity vaidation. Be aware that once you enter your password to start the exam, you have imited time to read and respond to the introductory screens. If that time is exceeded, the exam wi automaticay terminate and it wi not be possibe to restart the exam. During the exam you may ony take a break during schedued break times (i.e., from the time you end one examination section testet unti you begin the next testet). The exam cock continues to run during breaks. To reschedue or cance a test appointment: You may reschedue or cance at or by contacting the Customer Service Ca Center. If you reschedue fewer than 30 business days before your appointment, you wi incur a rescheduing fee. No canceations are aowed 24 hours or ess from your appointment time. YOU MUST TAKE THIS NTS TO THE TEST CENTER. YOU WILL NOT BE PERMITTED TO TAKE Updated: Apr 2012 (NTS) THE EXAM WITHOUT THIS DOCUMENT! 26 7/30/13

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28 STEP 3: SCHEDULE YOUR EXAMINATION Testing Windows The computer-based Uniform CPA Examination is offered each caendar quarter. These months of testing are known as testing windows. QUARTER 1 QUARTER 2 QUARTER 3 QUARTER 4 January 1 to March 10 Apri 1 to June 10 Juy 1 to September 10 October 1 to December 10 The examination is not given at the end of each caendar quarter to aow for systems and databank maintenance. It is important that you pan accordingy; it is your responsibiity to schedue the sections of the examination you have yet to pass so you do not ose credit for previousy passed sections. You can take any or a sections of the examination during any testing window and in any order. However, you may not take the same section more than once during any one testing window. Schedue Eary You shoud schedue your examination appointments as soon as possibe after you receive your NTS. You must schedue your examination appointment at east five days in advance of the test date. To increase the ikeihood that you receive your first choice of date, time and ocation, you shoud schedue at east 65 days before the desired test date(s). You must take each examination section within the time period for which an NTS is vaid (before it expires). Your Board of Accountancy, NASBA, and Prometric are not responsibe if you cannot schedue an appointment before a deadine expires in your jurisdiction. 28

29 Testing Centers You wi be aowed to take the examination at any one of the authorized Prometric test centers in the U.S., and designated internationa ocations, whether or not the test center is ocated within the borders of the jurisdiction where you are seeking your initia icense. The most current ist of test centers may be found on the Prometric website. Your Board of Accountancy wi inform you if there are any restrictions on the ocations where you can take the examination. Internationa Testing Centers NASBA processes registrations for testing of the Uniform CPA Examination in internationa ocations. This process aows candidates to schedue their examination at an internationa ocation. U.S. citizens and permanent residents iving abroad, and citizens and ong-term residents of the countries in which the examination is administered may sit for the examination in internationa ocations. For more information on eigibiity requirements and testing in internationa ocations, pease visit the NASBA website. If you are an Internationa candidate, pease check the Internationa Testing Center Eigibiity Tabe ocated on Page 34 to see where you re eigibe to take the Exam before beginning the scheduing process. When you see this icon, it references information that is important for internationa candidates. Schedue Your Examination Appointments At the point of scheduing your examination, you wi be asked to accept the Data Privacy Notice on the foowing page. Pease note that a biometric data for candidates for the CPA examination, wherever generated, and a U.S. generated data, incuding candidate demographics and test resuts, is processed and stored in the U.S. A data center faciities for U.S. origin information are ocated in the U.S. at this time. Any pans to change the physica ocation of the data outside the U.S. wi be made known to the CPA test sponsors before a change is effected. Because candidates for many tests originating outside of the U.S. may have the demographic data and test resut data processed in the U.S., or aternativey in Ireand, appicabe data protection aws require Prometric to advise non-u.s. candidates of the possibiity that their data wi not be processed in their country of origin. ALL U.S. origin data and a biometric data, regardess of country of origin, is processed and stored in the U.S. 29

30 DATA PRIVACY NOTICE At Prometric, protection of your persona information, and making sure you understand how and why it is processed, is of paramount importance to us. As a data processor for your test sponsor, Prometric processes your persona information ony for the purposes of registering and scheduing you for a test, administering that test, and processing the resuts. At no time wi your persona information be used by Prometric for any other purpose without your permission. Your persona information, incuding your test resuts, wi be provided to your test sponsor for the purposes of providing scores, certification, or other benefits to you. Prometric may aso discose your persona data to other Prometric entities for the purpose of providing you with testing information, administering the test, or processing your resuts. These Prometric entities may be ocated outside the country in which you take the test, and your persona information may be processed or stored there to provide resuts and information to your test sponsor. Adequate protection of your persona information is ensured at a Prometric entities. You may access, imit the use of, or change your persona information by contacting your test sponsor during norma business hours. If you test with mutipe test sponsors, Prometric may update your persona information for a test sponsors upon receipt of a change to your persona information. The above processing is necessary to administer a test to you, and we cannot register you for a test if you do not agree to persona information processing by Prometric as described above. You wi have to contact your test sponsor if you do not agree to this processing. If you have questions about this notice or wish to discuss the contents further, pease contact us at DataProtectionManager@prometric.com. CHOICE Before you begin the scheduing process, have your first, second and third choice of dates and times panned for each section. Wak-in appointments are not permitted. No appointments may be made for any section of the examination fewer than five days in advance of the desired test date. For exampe, if you ca or go onine on Monday to schedue an appoinment, the first avaiabe date wi be Saturday of the same week. 10 DAYS Candidates with testing accommodations must schedue at east 10 days in advance of the desired test date in the U.S. and territories (See Testing Accommodations for additiona information). Candidates testing in Guam, candidates in designated internationa ocations and candidates requiring Testing Accommodations must foow the specific instructions for taking the examination. 30

31 For most candidates, there are two ways to make an appointment for each section of the examination. Option 1: Visit Prometric You wi find that the easiest and quickest way to schedue an examination appointment (as we as reschedue and cance an appointment, if necessary) is on the Internet. Using the Internet provides you 24-hour access to scheduing and avoids any on hod waiting time. Because of this, you have the quickest and most direct access to preferred dates and test center ocations. Additionay, you wi instanty receive a detaied confirmation of your appointment (on screen and via e-mai). Before you make your appointments, you must have received your NTS. This appies to Internationa Candidates, as we. Additionay, be ready to identify the dates, times and ocations where you want to take each section. It is not necessary to make a appointments at one time. If you prefer, you may make one appointment at a time. If you do schedue more than one section on the same day, pease be aware that the onine appointment system does not warn you of overapping appointment times. It is your responsibiity to ensure that you have not schedued overapping times and have aowed enough time between sections for the check-in process. Before you begin, you must have your NTS in front of you. You wi be required to provide various pieces of information from the NTS. ONLINE SCHEDULING OCCURS IN SEVERAL EASY STEPS. NTS 1. Go to the Prometric website. Seect SCHEDULE MY TEST. 2. Seect Country/State. 3. Read a the information on the Information Review screen, and cick NEXT. 4. Read the poicy information, cick I AGREE, and cick NEXT to proceed. 5. On the Program Identifier Screen, enter your examination section identification number from your NTS (you have one identification number for each section of the examination be sure to use the correct examination identification number for the section you are scheduing), as we as the first four etters of your ast name, and cick NEXT. 6. Confirm proper section and cick NEXT. 7. Foow on-screen instructions to seect the ocation, date and time you woud ike to schedue your section. 8. Seect COMPLETE REGISTRATION to compete your scheduing. 9. It is advised that you print the confirmation number for your appointment and keep for your records. 31

32 Option 2: Ca (Candidate Services Ca Center) Prometric s Candidate Services Ca Center is open Monday through Friday from 8:00 a.m. to 8:00 p.m. Eastern time. You must schedue a separate appointment for each section of the examination that you are panning to take. If you ca to schedue two or more sections, be prepared to identify the dates, times and ocations you want to take each section. It is not necessary to make a appointments in one ca. If you prefer, you may make one appointment at a time. NTS Before you ca, you must have your NTS in front of you. You wi be required to provide the customer service representative with various pieces of information from the NTS. You wi receive an emai confirmation of your appointment. If you have not received an emai confirmation, pease visit the Prometric website to print a confirmation of your appointment. If you need directions to the test center, ask the customer service representative at the time you make your appointment. There are mutipe test centers in some metropoitan areas, so be sure you are certain of the correct test center ocation where you are schedued to take your examinations. Schedue Your BEC or REG Sections Beginning March 11, 2017 If you pan to sit for the BEC or REG sections on or after Apri 1, 2017, the eariest you may schedue your test date is March 11, This scheduing hod supports the change to the next version of the BEC and REG Exam sections, which increase from three hours to four hours each as of Apri 1, Seats wi be avaiabe for candidates who pan to sit for the BEC and/or REG Exam sections. IMPORTANT: This announcement does not impact AUD or FAR test scheduing for Apri 1 and beyond. AUD and FAR scheduing may be done now on the Prometric website. 32

33 Options for Taking the Examination in Guam Regardess of which Board of Accountancy has decared you eigibe for the examination, if you intend to take your examination in Guam, you must pay an additiona surcharge for each examination section using one of the foowing options. Visit NASBA s website Candidates testing at the Guam Computer Testing Center must pay an examination surcharge before scheduing with Prometric. Have your NTS and credit card in front of you. You wi be asked to provide information from your NTS and to pay the surcharge using a credit card. Candidates are advised to view the Guam Caendar for avaiabe appointment dates and times prior to paying the surcharge. The surcharge is non-refundabe and you wi not receive a refund under any circumstances. Candidates wishing to change appointments to another test center may do so; however, they wi forfeit the surcharge. Candidates may change their test center from Guam through Prometric by foowing the instructions previousy described. After you pay the additiona surcharge for each examination section, you wi need to wait at east 24 hours before you schedue your appointment. Ca or Visit the Guam Computer Testing Center Location Visit NASBA operates the Guam Computer Testing Center in cooperation with the Guam Board of Accountancy and Prometric. Before you visit this website, have your NTS and credit card in front of you. When you ink to this website, you wi be asked to provide information from your NTS and to pay the surcharge using a credit card. It is very important that you determine your site choice before competing this transaction. After you pay the additiona surcharge for each examination section, you wi need to wait at east 24 hours before you schedue your appointment. 33 The Guam Computer Testing Center is open Monday through Friday from 9:00 a.m. to 5:00 p.m. Guam time. (During portions of the year, the center may be open ater.) Have your NTS and credit card in front of you when you ca. You wi be asked to provide information from the NTS and to pay the surcharge using a credit card. If you are a resident of Guam, you can pay your fee at the Guam Computer Testing Center ocation. Once you have paid the surcharge for an examination section and, for any reason you must change your site from Guam to another center outside of Guam, you may do so at the Prometric Scheduing website. However, you wi not be issued a refund of the Guam Surcharge under any circumstances. After you pay the additiona surcharge for each examination section, you wi need to wait at east 24 hours before you schedue your appointment.

34 Options to Take the Examination in an Internationa Location In order to quaify to take the CPA Examination in internationa ocations, you must estabish your eigibiity through a Board of Accountancy participating in the Internationa CPA Examination Administration program. The ist of participating Boards of Accountancy is posted on the NASBA website. Regardess of which Board of Accountancy has decared you eigibe for the examination, if you intend to take your examination internationay, you must pay an additiona surcharge for each examination section using NASBA s website. Visit NASBA s website Candidates testing at any Internationa Testing Center must pay an examination surcharge before scheduing with Prometric. To do so, pease visit NASBA s website. Have your NTS and credit card in front of you. You wi be asked to provide information from your NTS and to pay the surcharge using a credit card. HOW TO APPLY INTERNATIONALLY WA MT ME ND OR MN ID SD WI NY WY NV MI IA NE PA IL UT CA CO AZ OK NM WV VA KY NC TN AR SC MS TX OH IN MO KS AL GA LA FL Appy for the examination through a participating Board of Accountancy. When you submit your appication, you may be required to submit some or a of the appication and examination fees. After receiving your Notice to Schedue (NTS), you may then register to take the examination in an internationa ocation and pay the additiona fees per examination section. To compete the registration, pease choose the jurisdiction in which you wish to appy as a candidate. Next, cick the Appy to Test Internationay ink to pay the internationa fees and compete your internationa registration. You wi be asked to provide identifying information, as we as information from the NTS. Candidates who compete the registration process can attend the seected examination section(s) in the seected internationa ocation ony. 4 You wi need a vaid Passport or Nationa ID card to register. These fees are non-refundabe. When trying to pay the additiona internationa fees, a of your candidate information must match what we aready have in the system. NOTE: After the registration process is compete for each examination section, you wi need to wait at east 24 hours before you schedue your appointment at the testing center through Prometric. 34

35 Internationa Testing Center Eigibiity Tabe Pease consut the graph beow to see the internationa ocation(s) in which you are eigibe to take the Exam if you are a citizen of the country or have ega status of permanent or ong term resident. United States of America If you are a U.S. citizen or have ega status of permanent or ong term resident, you are eigibe to take the CPA Exam in any of the countries isted beow. Japan* Japan U.S. Brazi* Antigua/Barbuda Argentina Bahamas Barbados Beize Boivia Brazi Cayman Isands Chie Coombia Costa Rica Dominica Dominican Repubic Ecuador E Savador French Guiana Grenada Guatemaa Bahrain* Guyana Haiti Honduras Jamaica Mexico Nicaragua Panama Paraguay Peru St. Kitts/Nevis St. Lucia St. Vincent/Grenadines Suriname Trinidad & Tobago Uruguay U.S. Venezuea Kuwait* Lebanon* UAE* Bahrain Egypt India Jordan Kuwait Lebanon Oman Qatar Saudi Arabia UAE U.S. Yemen *Countries in Bod have a testing site. 35

36 Testing Accommodations These are your options for scheduing the Exam if you have been approved for Testing Accommodations. If your Board of Accountancy has approved you for testing accommodations, the information regarding the nature of the accommodation wi be sent to NASBA. The type of accommodation wi be shown on your NTS and wi be sent to Prometric. Most boards aso send a separate ADA approva etter confirming your approved Testing Accommodations. Neither you nor the Prometric Testing Accommodations Representative may make any changes to the accommodations that have been approved. When you receive your NTS, if you beieve that the accommodations are incorrect, you must contact your Board of Accountancy before proceeding. WA MT ME ND OR MN ID SD WI NY WY MI IA NE NV PA IL UT CA CO AZ WV MO KS OK NM VA KY NC TN AR SC MS TX OH IN AL GA LA FL Internationa Locations: Japan: Latin America: Midde East: For United States & Territories, ca to reach Prometric. DO NOT contact Prometric about scheduing unti you have been approved for testing accommodations by your Board of Accountancy. Testing Accommodations appointments may not be schedued through Prometric s website. If you have aready schedued an exam appointment onine, you wi not receive your approved Testing Accommodations on the day of your exam uness you reschedue with a Prometric Testing Accommodations representative through one of the numbers indicated above. IMPORTANT: Some types of accommodations are ony avaiabe at a imited number of test centers. 36

37 Testing Accommodation Steps NTS Required To Schedue 1 You must have aready received your NTS and have it avaiabe when caing Prometric to schedue. You wi be required to provide the customer service representative with various pieces of information from the NTS. 2 When you ca Prometric, be prepared to identify the dates, times, and ocations for each section you want to take. It is not necessary to schedue a of your exam appointments in one ca. If you prefer, you may make one appointment at a time. 10 Days Advance Notice 3 Dates Times Locations Pease be advised that you must ca Prometric at east 10 days in advance of the date you intend to test (we highy recommend 30 days in advance for internationa ocations). 4 INTERNATIONAL TESTING LOCATIONS Pease be advised: You may receive imited or no accommodations if you choose to test at an internationa ocation. The testing accommodations isted on your NTS are appicabe for testing in the United States and U.S. territories ony. Your approved accommodations for internationa ocations wi be detaied in an internationa testing accommodations emai from NASBA. INTERNATIONAL TESTING LOCATIONS Verify Information and Pan Once you have successfuy schedued your examination, a confirmation wi be emaied to you by Prometric. It is your responsibiity to verify that the information provided in the emai confirmation matches the date, time and ocation you requested. In the event that you do not receive an emai or the information in the emai is incorrect, contact Prometric. If you need directions to the test center, ask the customer service representative at the time you make your appointment. There are mutipe test centers in some metropoitan areas, so be sure you are certain of the correct test center ocation where you are schedued to take your examination. 5 37

38 Changes to Your Appointments After you have made an appointment for an examination section, you may find it necessary to change or cance an appointment. Be aware that you may be required to pay a rescheduing fee or forfeit your examination fees, depending on when you notify Prometric of the change or canceation. If you are unabe to appear for your appointment, you must cance using one of the methods beow. If you do not cance your appointment, or if you arrive for your appointment with the wrong NTS and/or persona ID, you wi be marked as a no-show and you wi forfeit your examination fees. There wi be no refunds of examination fees for no-show status. If you do not cance your appointment using one of the approved methods, you must wait five (5) business days for NASBA to receive your no-show attendance status from Prometric. After the five (5) day wait, you must reappy and pay a appicabe fees. You wi not be abe to reappy unti your no-show attendance has been processed. Your new NTS for the same section may be effective in the same (current) testing window; however, pease be advised that there is no guarantee that you wi be abe to schedue your appointment within the same window. If you do not schedue an appointment before the expiration date on your NTS, you must wait 5 business days for NASBA to process your expired status. You wi not be abe to reappy unti the expiration has been processed. Important: If your examination has aready aunched at the test site, you wi NOT be eigibe to reappy and sit in the same window. In that event, the effective dates of your new NTS wi begin in the next testing window. If you are unabe to appear for your appointment due to persona hardship or extenuating circumstances, you must contact your Board of Accountancy or its designee for further instructions. Regardess of whether you need to cance your appointment or cance and reschedue, you wi be subject to the same fees as isted in the Rescheduing/Canceation Fees tabe. If you cance, but are unsure of when you wi be abe to reschedue, be advised you must reschedue before the expiration date isted on your NTS or you wi forfeit your examination fees. 38

39 Change or Cance the Date, Time or Location of an Appointment You may reschedue an existing appointment by one of two methods: For United States and its Territories, ca (Days and hours of operation: Monday-Friday 8 a.m. to 8 p.m. EST) Use Prometric s Web scheduing too ocated at Prometric s website. The system is avaiabe 24 hours a day, seven days a week. You must have your confirmation number avaiabe from your origina appointment. Ca the Prometric Candidate Services Ca Center. You wi receive an emai confirmation of your appointment. In addition, pease be sure to write down the date, time, ocation and confirmation number for each of your appointments and verify that the information in your emai confirmation is correct. If you have not received an emai confirmation, pease visit the Prometric website to print a confirmation of your appointment. For Latin American ocations, pease ca For the Midde East, ca (Days and hours of operation: Sunday-Thursday 9 a.m. to 6 p.m. GMT+1) For Japan, ca (Days and hours of operation: Monday-Friday 9 a.m. to 6 p.m. GMT+9) If you need to reschedue your appointment, review the Rescheduing/Canceation Fees tabe on page 40 to determine deadines and associated fees. Candidates approved for Testing Accommodations CANNOT reschedue or cance appointments through the Prometric website and must ca the appropriate Contact Center. Important: If you reschedue your appointment through the Prometric website, you wi not be provided testing accommodations on the day of your Exam. 39

40 Candidates approved for Testing Accommodations CANNOT reschedue or cance appointments through the Prometric website and must ca the appropriate Contact Center. Important: If you reschedue your appointment through the Prometric website, you wi not be provided testing accommodations on the day of your Exam. It is your responsibiity to schedue Exam appointments and test before your NTS expires. Pease note that canceing an Exam appointment does NOT change the expiration date of your NTS. If you need to cance your appointment and do not wish to reschedue, you wi NOT receive a refund of the examination fees you paid. After you have made an appointment for an examination section, you may find it necessary to change or cance an appointment. If you do not appear for your appointment, you wi NOT receive a refund of the examination fees you paid. Be aware that you may be required to pay a Rescheduing fee or forfeit your examination fees, depending on when you notify Prometric of the change or canceation. If you are unabe to appear for your appointment, you must cance using one of the approved methods. If you do not cance your appointment, or if you arrive for your appointment with the wrong NTS/ID, you wi be marked as a no-show and you wi forfeit your examination fees. There wi be no refunds of examination fees for no-show status. If you need to change your testing ocation from Internationa to Domestic (U.S. and territories), you wi NOT receive a refund of the Internationa Surcharge. If you do not cance your appointment using one of the approved methods, you must wait five (5) business days for NASBA to receive your no-show attendance status from Prometric. After the five (5) day wait, you must reappy and pay a appicabe fees. Your new NTS for the same section may be effective in the same (current) testing window; however, pease be advised that there is no guarantee that you wi be abe to schedue your appointment within the same window. If you are unabe to appear for your appointment due to persona hardship or extenuating circumstances, you must contact your Board of Accountancy or its designee for further instructions. Regardess of whether you need to cance your appointment or cance and reschedue, you wi be subject to the same fees as isted in the Rescheduing/Canceation Fees tabe. If you cance, but are unsure of when you wi be abe to reschedue, be advised you must reschedue before the expiration date isted on your NTS or you wi forfeit your examination fees. 40

41 Rescheduing/Canceation Fees If you ca this many days before your schedued appointment You wi pay this fee to Prometric to make a change to the schedued appointment. Exampe You have schedued an appointment to take BEC on August 18 at 8:00 a.m. 30+ days before your schedued appointment On Juy 16, you reaize that you have a confict on August 18. You contact Prometric to reschedue. $0.00 Because you reschedued 33 days before the schedued appointment, you wi not have to pay a fee to reschedue. You may reschedue to a date before or after August 18;however, it must be before the expiration date of your NTS and you cannot reschedue to a date within five business days of when you do the rescheduing (e.g., Juy 17, 19, 20, 21 or 22). You have an appointment to take REG on October 2. On September 24, you reaize that you won t be abe to take your examination on October 2 and you contact Prometric to reschedue days before your schedued appointment Five business days and up to 24 hours before the time of the schedued appointment (based on oca time for the testing center). If ess than 24 hours, a fees are forfeited, and you must reappy. $35.00 Because you reschedued within the 30-day window, you wi be required to pay $35.00 to make a change to either the date, time or test center where you wi take the REG section. You may reschedue to a date either before or after October 2; however, it must be before the expiration date of your NTS and you cannot reschedue to a date within five business days of when you do the rescheduing. You have made an appointment to take FAR on October 18 at 1:00 p.m. On October 12 at 1:01 p.m., you contact Prometric to change the date of the appointment to October 19, which is before the expiration date of your NTS. $82.28 Because you contacted Prometric after 1:00 p.m. five business days before the originay schedued appointment, you are required to pay $82.28 to make the schedued change. You wi not be abe to reschedue to a date and time earier than the origina appointment time, but you may reschedue to a date and time on or after October 19; however, it must be before the expiration date of your NTS. NOTE: Candidates with extreme circumstances may request an exception to poicy through their board or its designated agent. Additiona fees may appy. 41

42 Refunds Appication and examination fees are generay not refunded, athough candidates who are found to be ineigibe may receive a partia refund. Remember, your NTS incudes an expiration date. If your NTS expires prior to your taking the examination section, or you fai to attend your schedued testing appointment, you wi not be abe to reschedue or receive a refund on any of the fees you have paid and you wi have to reappy for the examination and pay the appropriate appication and examination fees. Consequenty, you shoud not appy for a section of the examination uness you are ready to take it. Check with your Board of Accountancy or its designated agent for the board s specific refund poicy. Rescinded Eigibiity If your Board of Accountancy informs NASBA that you are no onger eigibe to take the Uniform CPA Examination because of changes in education requirements, candidate misconduct, or other reasons determined by the board, your NTS wi be canceed. NASBA wi contact Prometric to rescind your eigibiity. In the event that you are no onger eigibe to take the examination, you wi NOT receive a refund of any examination fees. Test Center Cosings If severe weather or other oca emergency requires a test center to be cosed, every attempt wi be made to contact you. However, if you are unsure if your test center is open on the day of your examination, you may ca the oca test center directy. If the center is open, it is your responsibiity to keep the appointment. If the center is cosed, you wi be given the opportunity to reschedue without penaty. If you are unabe to contact the oca test center, check on the Prometric site status website (U.S. and territories ony). Test centers move, new ones are opened and some cose from time to time. The most current ist of test centers may be found on the Prometric website. Fire Codes require that businesses foow estabished protoco for unannounced fire dris. Pease be aware that a staff members are given specific instructions on what to do during an aarm and disruption wi be minimized shoud such an event occur during a test. 42

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44 STEP 4: TAKE YOUR EXAMINATION Arrive Eary You must arrive at the test center at east 30 minutes before the schedued appointment time for your examination to avoid forfeiting a fees for the examination section. This aows time to sign in, undergo scanning via hand-hed meta detector wand, have your digita photograph and fingerprint taken, review the security and test center poicies and be seated at your workstation. Arriving for your schedued testing appointment anytime after the schedued start time may resut in your being denied permission to test, and you wi not receive a refund. In addition, the appointment time on your confirmation notice wi refect examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination og-in and survey. APPOINTMENT TIME The appointment time on your confirmation notice wi refect the examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination ogin, survey and the standardized break. EXAMINATION TESTING TIME Amount of time designated to take the Examination section AUD BEC FAR REG 4HRS 4HRS 4HRS 4HRS APPOINTMENT TIME Examination Testing Time pus 30 minutes aocated to the ogin, survey and standardized break AUD BEC FAR REG 4.5 HRS 4.5 HRS 4.5 HRS 4.5 HRS YOU MUST TAKE YOUR NOTICE TO SCHEDULE TO THE TESTING CENTER Your NTS incudes the Launch Code that you wi enter on the computer as a part of the ogin process. Be sure to take the correct NTS with you. You wi not be admitted into the test center without the correct NTS and you wi forfeit a examination fees for that section. Prometric offers the test takers of seect exams the opportunity to take a 30-minute dry run of the test center experience prior to their exam, whenever the test center has avaiabe appointments. The program, caed Test Drive, aows candidates to wak through, on a practice basis, a check-in and testing procedures that occur at the test center on test day. Visit prometric.com for additiona information. 44

45 Persona Identification The Uniform CPA Examination empoys very strict security measures. One eve of security invoves your identification. The same form of your name must appear on your appication, NTS and on the identification you present at the test center. Do not change the speing and do not change the order of your name on appications or when making appointments. If your name is different from your identifications at check-in, you wi not be permitted to test. The midde initia can be substituted for the midde name (e.g., the NTS reads Michae A. Smith, but the name on the candidate s icense reads Michae Abert Smith), or vice versa. If you require a reprint of your NTS, you may request a reprint on NASBA s website. MICHAEL ALBERT SMITH Truncated (shortened) names are aowabe on a candidate s driver s icense, as ong as the name on the signature ID exacty matches the name on the NTS. You are required to present two forms of identification when you arrive to take your examination, one of which must contain a recent photograph. Each form of identification must bear your signature and must not be expired. If you do not present acceptabe identification, you wi not be aowed to take your examination and you wi forfeit a examination fees for that section. If your photograph identification appears to be damaged or atered in any way, you wi not be aowed to sit for your examination and you wi forfeit a examination fees for that section. 45

46 You Must Present One of the Foowing Primary Forms Of Identification: TEST CENTERS IN THE U.S. AND ITS TERRITORIES: Primary Forms of Identification Vaid (not expired) driver s icense with photo and signature issued by one of the fifty U.S. states or by a U.S. territory Vaid (not expired) driver s icense with photo and signature issued by a foreign government authority, that is printed in Engish to the extent necessary to compare your name with the one on the NTS and confirm that it is a vaid driver s icense (exampes are driver s icenses issued by Canadian, Austraian, New Zeaand and British authorities, and from countries that retain Engish as an officia anguage) Vaid (not expired) Passport with photo and signature issued by the U.S. government Vaid (not expired) government-issued Passport (for non-u.s. citizens) with a photo that has your name exacty matching the Name or Passport Name fied that appears on your NTS. If your Passport is not signed, you must provide a secondary identification with a signature. Non-U.S. citizens whose signature is not required on the Passport and/or driver s icense shoud order a NASBA Candidate Identification Card prior to taking the examination. E-mai nasbastore@nasba.org for instructions on ordering a NASBA Candidate Identification Card. Vaid state identification card issued by one of the fifty U.S. states or by a U.S. territory. (If you do not drive, you may have an identification card issued by the agency that aso issues driver s icenses) Vaid U.S. Miitary identification Secondary Forms of Identification Secondary forms of identification must incude candidate s signature. Acceptabe forms of secondary identification incude: An additiona government-issued identification from the above isting Accountancy board-issued identification (if provided by board) Vaid credit card Bank automated teer machine (ATM) card Bank debit card The foowing are unacceptabe forms of identification: Draft cassification card Socia Security card Student identification card U.S. permanent residency card (green card) 46

47 INTERNATIONAL TEST CENTERS: Primary Forms of Identification To sit for the Uniform CPA Examination in an internationa ocation, the candidate s primary form of identification MUST be a vaid (non-expired) Passport with photo and signature, and must aso meet the specific country issuance criteria noted beow(*). If the Passport presented is not signed, the candidate wi be required to present a secondary form of identification. *Important: If you cannot present a vaid, Government-issued Passport (non-expired with a picture and signature), you wi not be aowed to test. If the Passport is not issued by one of the countries isted on page 35, you wi be required to present a Nationa ID card (Midde East), Aien Registration card (Japan), or a NASBA-provided ID. Secondary Forms of Identification Secondary forms of identification must incude candidate s signature. Acceptabe forms of secondary identification incude: Aien registration card Nationa ID card A vaid (not expired) driver s icense A vaid (not expired) U.S. Miitary ID Accountancy board-issued identification (if provided by board) Vaid credit card Bank card If the test center staff NASBA Candidate Identification Card (For additiona information about the NASBA has questions about the Candidate Identification Card, pease visit NASBAstore.org) The foowing are unacceptabe forms of identification: Empoyee card or ID Socia Security Card (U.S. Citizens) A student identification card A U.S. permanent residency card (green card) NASBA Identification Card Candidates may request a NASBA Identification Card under these circumstances: You possess a vaid, UNSIGNED Passport. (i.e., a signature is not required on your Passport by issuing government) You do not possess a vaid secondary form of identification as required to take the Uniform CPA Examination Your State has approved the use of the NASBA Candidate Identification Card For additiona information about the NASBA Candidate Identification Card, pease visit NASBAstore.org. 47 identification presented, you may be asked for additiona proof of identity. You may be refused access to an examination and forfeit the examination fee for that section if the staff beieves that you have not proven your identity. Admittance to the test center and examination does not impy that your identification is vaid or that your scores wi be reported if subsequent investigations revea impersonation or forgery.

48 At the Test Center The staff at each test center has been trained in the procedures specific to the Uniform CPA Examination. Center personne wi guide you through the steps that have been deveoped by the Boards of Accountancy, NASBA and the AICPA. 1. You must arrive at the test center at east 30 minutes before your schedued appointment. If you arrive after your schedued appointment time, you may forfeit your appointment and examination fees. Arrive eary and be sure to have your correct NTS and required identification. You wi not be admitted to the examination without the correct NTS and required identification. 2. Your examination shoud begin within 30 minutes of the schedued start time. If circumstances arise, other than candidate error, which deay the start of your session more than 30 minutes you may continue to wait or you may request to reschedue your appointment. This aso appies to situations invoving a technica error during the exam which is not resoved within 30 minutes. 3. You must pace persona beongings, such as a purse or ce phone, in the storage ockers provided by the test center. You wi be given the key to your ocker which must be returned to the test center staff when you eave. The ockers are very sma and are not intended to hod arge items. Do not bring anything to the test center uness it is absoutey necessary. Test center personne wi not be responsibe for ost or stoen items. 4. You may bring soft, foam earpugs with no strings attached for your use. TCAs wi inspect the earpugs. 5. Your ID wi be scanned/swiped in the combined magnetic strip and 2D barcode reader. The ID wi then be paced on a fatbed scanner which captures an eectronic image of the photo ID and uses optica character recognition (OCR) to compare printed and encoded data. 6. You wi have a digita photograph taken of your face. A photograph is required to test. 7. A candidates wi be scanned via hand-hed meta detector wand prior to each entry into the test room, incuding returns from breaks. Candidates wi be required to turn their pockets out, and the scan wi be done immediatey afterward. 8. PLEASE NOTE: A biometric fingerprint-capturing system wi be used and is required to test. You wi aso be asked to provide a fingerprint before and after breaks. If for physica/medica reasons your fingerprint wi not be avaiabe, you must contact your Board of Accountancy or their designated agent PRIOR to your appointment. 9. Scratch paper and pencis were repaced with two doube-sided, aminated, coored sheets caed noteboards, as we as a fine-point marker for making notations. You wi be directed to write your examination Launch Code (from your NTS) on your noteboards. You wi be required to return the noteboards to the test center staff when your examination is compete. If you need additiona writing space, you may 48

49 request additiona noteboards from the test center staff, but you must first turn in the origina noteboards you received in order to get a new suppy. You must not bring any paper or pencis to the workstation in the testing room. 10. You wi be escorted to a workstation by test center staff. You must remain in your seat during the examination, except when authorized to get up and eave the testing room. 11. Once you enter your Launch Code, you must proceed through the subsequent introductory examination screens without deay. There is a 5-minute time imit to read and proceed through the introductory screens and, if the 5-minute time imit is exceeded, the test session wi automaticay terminate and cannot be restarted. In this case, you must eave the test center, forfeit fees, reappy to test in the next test window, and receive a score of If you encounter ANY computer probem, report it immediatey to test center staff. 13. When you finish the examination, eave the testing room quiety, turn in your two noteboards, and sign the test center og book. The test center staff wi dismiss you after competing a necessary procedures. 14. Keep the Confirmation of Attendance form you receive after the examination as it provides vauabe contact information. As directed on this form, report any examination incidents/concerns in writing to the addresses/ Fax numbers provided. Time Aotted to Take the Examination The appointment time on your confirmation notice wi refect examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination og-in and survey. APPOINTMENT TIME The appointment time on your confirmation notice wi refect the examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination ogin, survey and the standardized break. EXAMINATION TESTING TIME Amount of time designated to take the Examination section AUD BEC FAR REG 4HRS 4HRS 4HRS 4HRS APPOINTMENT TIME Examination Testing Time pus 30 minutes aocated to the ogin, survey and standardized break AUD BEC FAR REG 4.5 HRS 4.5 HRS 4.5 HRS 4.5 HRS 49

50 Introductory Examination Screens You shoud be aware that once you enter your Launch Code, the subsequent introductory examination screens operate under a 5-minute time imit and you must move through the introductory screens quicky. If the 5-minute time imit is exceeded, the session wi automaticay terminate and it wi not be possibe to restart the examination. In this case, you must eave the test center, forfeit fees, reappy to test in the next test window, and receive a score of 0. Whie there is adequate time to review the screens and respond, there is not time for you to take notes, eave the testing room, or do anything other than reading and responding to the screens. After you enter your Launch Code, proceed through the introductory screens and start the examination, the computer screen wi dispay a countdown timer at the top of the screen which wi et you know the time remaining as you work through the examination. Pan your time so that you do not use your time up eary in the examination and do not have enough time ater in the examination. The Prometric test center appointment time incudes examination testing time pus 30 minutes. The additiona 30 minutes is aocated to the examination ogin, the candidate survey at the end of the examination and standardized break. It is not additiona testing time; you wi ony be given four (4) hours to take the examination. If you are a Testing Accommodations candidate and have been approved for extra time, pease refer to your Board of Accountancy or designee for the actua ength of your examination. 50

51 Test Center Reguations A standardized environment is necessary to ensure the examination you take is essentiay equivaent to the examination a other candidates take. For this reason, a candidates must foow the same reguations: Papers, books, food or purses are not aowed in the testing room Eating, drinking or use of tobacco is not aowed in the testing room Taking or communicating with other candidates is not aowed in the testing room Cacuators, persona digita assistants or other computer devices are not aowed in the testing room Communication devices (e.g., ce phones, pagers, beepers, wireess Internet connections to persona digita assistants) are not aowed in the testing room Recording devices (audio and video) are not aowed in the testing room You must not eave the testing room without the permission of the test center staff Ony test candidates with schedued appointments are permitted into the test center; Absoutey no visitors are aowed A more extensive ist of prohibited items can be found on page

52 Breaks Each examination section contains units known as testets. Each testet is comprised of either a group of mutipe-choice questions, a group of condensed case studies (known as task-based simuations), or a group of written communication tasks. (See exam section tabe for more information.) You wi be offered a standardized, 15-minute break after the first task based simuation testet (approximatey midway through the Exam section). This break may be accepted or decined. If you accept this break, it wi not count against your testing time. You aso have the option to take a break at the end of each testet. You wi not be aowed to take a break at any other time during the examination. If you eave the testing room at any time, without exiting the testet and seecting the break option, you wi not be aowed to return to the testing room. Information regarding your absence wi be reported to your Board of Accountancy. If you choose to take a break, you wi be asked to eave the testing room quiety. You wi be asked for a fingerprint to verify your identification prior to and upon returning from your break. The test center staff wi confirm you have competed the testet prior to your break. When you return, you wi be required to enter your Launch Code in order to continue the examination. Note that breaks asting more than ten minutes wi be reported to your Board of Accountancy. You don t have to take a break. The cock wi keep running during the break (except during the standardized break); therefore, it is recommended that you use break time wisey. 52

53 Examination Confidentiaity and Break Poicy Before you begin your examination, you wi be required to accept the terms of the foowing confidentiaity and break poicy statement. If you do not accept the statement, your test wi be terminated and your test fees wi be forfeited. Poicy Statement and Agreement Regarding Exam Confidentiaity and the Taking of Breaks I hereby agree that I wi maintain the confidentiaity of the Uniform CPA Examination. In addition, I agree that I wi not: Divuge the nature or content of any Uniform CPA Examination question or answer under any circumstance Engage in any unauthorized communication during testing Refer to unauthorized materias or use unauthorized equipment during testing; or Remove or attempt to remove any Uniform CPA Examination materias, notes, or any other items from the examination room I understand and agree that iabiity for test administration activities, incuding but not imited to the adequacy or accuracy of test materias and equipment, and the accuracy of scoring and score reporting, wi be imited to score correction or test retake at no additiona fee. I waive any and a right to a other caims. I further agree to report to the AICPA any examination question discosures, or soicitations for discosure of which I become aware. I affirm that I have had the opportunity to read the Candidate Buetin and I agree to a of its terms and conditions. I understand that breaks are ony aowed between testets. I understand that I wi be asked to compete any open testet before eaving the testing room for a break. In addition, I understand that faiure to compy with this Poicy Statement and Agreement may resut in invaidation of my grades, disquaification from future examinations, expusion from the testing faciity and possibe civi or crimina penaties. ( ) I ACCEPT ( ) I DECLINE 53

54 Candidate Misconduct, Cheating, Copyright Infringement The Boards of Accountancy, NASBA, and the AICPA take candidate misconduct (incuding cheating on the Uniform CPA Examination) very seriousy. If a Board of Accountancy determines that a candidate is cupabe of misconduct or has cheated, the candidate wi be subject to a variety of penaties incuding, but not imited to, invaidation of grades, disquaification from subsequent examination administrations, and civi and crimina penaties. In the event of an investigation into candidate misconduct or cheating, NASBA has the right to use any information obtained from candidates, incuding confiscated items and photos, as we as previous testing history to compete its investigation. In cases where candidate misconduct or cheating is discovered after a candidate has obtained a CPA icense or certificate, a Board of Accountancy may rescind the icense or certificate. If the test center staff suspects misconduct, a warning wi be given to the candidate for any of the foowing situations: Communicating, oray or otherwise, with another candidate or person Cheating threatens your hard work and preparation. In the event you notice any other candidates cheating during your test session and wish to report your observations, pease hep us protect you by contacting us via any of these methods: Copying from or ooking at another candidate s materias or workstation Ca NASBA s to free number at Aowing another candidate to copy from or ook at materias or workstation Emai NASBA at examsecurity@nasba.org. Giving or receiving assistance in answering examination questions or probems Emai Prometric s Security Department at prometricsecuritydept@prometric.com. Reading mutipe-choice questions, task-based simuations, or written communication tasks aoud Engaging in conduct that interferes with the administration of the examination or unnecessariy disturbing staff or other candidates Grounds for Confiscation of a Prohibited Item, Preparation of a Written Report of Incident & Warning the Candidate Incude: Possession of any prohibited item (whether or not in use) inside, or whie entering or exiting the testing room Use of any prohibited item during a break. 54

55 PROHIBITED ITEMS INCLUDE, BUT ARE NOT LIMITED TO: Books Newspaper or Magazine Briefcase Non-Prescription Sungasses Cacuator/Portabe Computer Notebook Cacuator Watch Notes in any written form Camera, Photographic or Scanning Device Organizer / Day Panner (sti or video) Outine Ceuar Phone Pager / Beeper Cigarette/Tobacco Product Paper (not provided by Test Center) Container of any kind Pen / Penci (not provided by Test Center) Dictionary Penci Sharpener Earphone Persona Digita Assistant or Other Eectronic Device Eraser Pastic Bag Eyegass Case Purse/Waet Food or Beverage Radio/Transmitter/Receiver Handbag/Backpack/Hip Pack Ruer/Side Ruer Coats Study Materia Hat or Visor (except head coverings worn for Tape/Disk Recorder or Payer reigious reasons) Umbrea Headset or Audio Earmuffs (not provided by Watch Testing Center).* Weapon of any kind Jewery Pendant Neckace or Large Earrings *You may bring soft, foam earpugs with no strings attached, which TCA s wi inspect. Candidates wi be permitted to take a ight sweater or sweatshirt into the testing room. Candidates wi be required to remove their eyegasses for cose visua inspection by the TCA s. Jewery outside of wedding and engagement rings are prohibited. Hair accessories are subject to inspection. If a candidate is caught with a camera device prior to entering the testing room, it wi be confiscated and you wi not be abe to test. If caught with a camera device whie in a testing room, it wi be confiscated and the Exam wi be terminated. 55

56 The Boards of Accountancy, NASBA, the AICPA and Prometric take a variety of measures to prevent candidate misconduct and cheating on the examination. Test center staff is trained to watch for unusua behavior and incidents during the examination. Pease note that a examination sessions are audio/video taped to document the occurrence of any unusua activity and candidate misconduct is reported to Boards of Accountancy on a daiy basis. Prometric provides NASBA with candidate persona information, incuding biometric data, test resuts and photos, which may aso be used in conducting security investigations of candidate misconduct or cheating. A examination materias are owned and copyrighted by the AICPA. Any reproduction and/or distribution of examination materias, incuding memorization, without the express written authorization of the AICPA is prohibited. This behavior infringes on the ega rights of the AICPA and, in addition to the penaties isted above, the AICPA wi take appropriate ega action when any copyright infringements have occurred. Grounds for Dismissa If you engage in misconduct or do not foow the test center reguations, the test center staff may dismiss you from the examination or you may have your scores canceed by your Board of Accountancy. The foowing are exampes of behavior that wi not be toerated during the examination: Repeating acts of misconduct after receiving prior warning(s) Attempting to remove or removing examination questions from the testing room by any means Copying, writing or summarizing examination questions on any materia other than the noteboards issued to you Tampering with computer software or hardware, or attempting to use a computer for any reason other than competing the examination session Intentiona refusa or faiure to compy with instructions of the test center staff Attempting to have an impersonator gain admission to the testing room or to substitute for you after a break Conduct that may threaten bodiy harm or damage to property 56

57 Reporting Examination Concerns During your examination session, report equipment/functionaity issues or environmenta disruptions/ distractions to test center staff without deay. After competing your examination, if you fee that the circumstances surrounding your test administration prevented you from performing at a eve consistent with your knowedge and skis; or, if you have a question or concern about the test, you must notify NASBA at candidatecare@nasba.org no ater than five business days from the date of your examination to document your concern. Reporting the issue to the testing site staff (TCAs) and/or eaving a comment in the survey at the end of the examination does not take the pace of fiing a forma compaint with Candidate Care at NASBA. Do not wait to receive your scores before notifying NASBA. Candidate Care at NASBA You may notify NASBA using any one of the methods beow: candidatecare@nasba.org 866-MY-NASBA (866) Candidate Care NASBA Examinations 150 Fourth Ave. North Suite 700 Nashvie, TN Note: Candidates shoud incude their own contact information with inquiry. Incude your name and address or emai address. Comments about Examination Content If you beieve you have identified a probem with a mutipe-choice question, a task-based simuation, or a written communication task, you shoud contact the AICPA Examinations Team either by fax at or by mai at AICPA Examinations Team, Princeton South Corporate Center, 100 Princeton South, Suite 200, Ewing, NJ Your fax or etter must be received by the AICPA within four days of testing to ensure a timey review. Do NOT incude the exact wording or attempt to outine the mutipe-choice question, task-based simuation, or written communication task. Rather, provide enough information to aow the AICPA to identify the item; for exampe mutipechoice question number 18 in the second testet or the Interest Expense tab in the first task-based simuation. You shoud incude the nature of your concern, the rationae, and, if possibe, references. Be sure to incude your examination section identification number in your fax or etter. The AICPA reviews every fax and etter received by the deadine; however, the AICPA is unabe to respond directy to candidates. 57

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59 STEP 5: RECEIVE YOUR SCORE(S) Scoring the Examination: The Basics After the Examination, candidate responses are forwarded to the AICPA for scoring. The AICPA does not receive or have access to candidate identities. The responses are identified by the examination section identification number ony. When advisory scores become avaiabe, the AICPA forwards them to NASBA, which then matches The AICPA deveops and grades the Uniform CPA Examination. the scores to individua candidates. NASBA then forwards the scores to Boards of Accountancy for approva and subsequent reease to candidates. Note: Scores cannot be given over the phone. Pease be advised that some state Boards of Accountancy require at east one day beyond the pubished target dates for score reease to process and reease exam The AICPA does not provide score information to candidates. scores. Aso, scores are NOT reeased by jurisdiction in a specific order, and the scores of candidates who tested on the same day may we be reported at different times during the scoring cyce. For additiona information about score reease or score report content, contact your Board of Accountancy or its designated agent. Note: The AICPA does not provide score information to candidates. After scores are competed, the AICPA submits the scores to NASBA who sends to the Boards of Accountancy for approva. For more information on how the CPA Exam is scored, pease visit the AICPA website and read How Is the CPA Exam Scored? a document prepared by the AICPA. For those states that reease scores onine: the examination section identification number on your NTS wi be required to view your score onine. After you sit for the examination, keep your NTS unti you have received your score. After you When approved, NASBA reeases the scores to candidates. sit for the examination, your NTS cannot be reprinted. 59

60 Score Reease Timeine Scores for the Uniform CPA Examination wi be reeased by NASBA to state Boards of Accountancy based upon the target score reease date timeine isted in the tabe beow. Pease be advised that some state Boards of Accountancy require at east one day beyond the dates isted in the tabe to process and reease exam scores. The changes in the Exam wi not impact the existing average 20-day score reease timeine on an ongoing basis. However, consistent with Exam aunches in the past, scores for the second, third and fourth quarters of 2017 wi be reeased once, after the cose of the testing window. The score reease schedue for the Q2, Q3 and Q4 testing windows provides sufficient time to statisticay vaidate candidate performance on the next Exam and set the passing score. In the first quarter of 2018, it is expected that the average 20-day roing score reease timeine wi resume. APRIL/MAY (Q2) TESTING WINDOW For Exam Section(s) **Target Score Reease Date AUD, FAR and REG August 17, 2017 BEC August 22, 2017 **Dates are based on Eastern Standard Time zone. JULY/AUGUST (Q3) TESTING WINDOW If you take your test on or before: And the AICPA receives your examination data fies from Prometric by 11:59 PM (EST) on: Your score wi be reeased by the target reease date: September 10 September 11 September 19 September 10 **After September 11 September 25 **The examination data fies the AICPA receives after September 11 wi be incuded in the fina target score reease date. 60

61 OCTOBER/NOVEMBER (Q4) TESTING WINDOW If you take your test on or before: And the AICPA receives your examination data fies from Prometric by 11:59 PM (EST) on: Your score wi be reeased by the target reease date: December 10 December 11 December 19 December 10 **After December 11 December 21 **The examination data fies the AICPA receives after December 11 wi be incuded in the fina target score reease date. The timetabe appies to candidates who have tested in both domestic and internationa testing ocations. This tabe demonstrates the target reease date timeine. Scores for the Uniform CPA Examination are reeased by NASBA to Boards of Accountancy based on this timeine. We encourage candidates to visit the Psychometrics and Scoring page on the AICPA website for information about score reease and the scoring process. The Score Review and Appea Processes Score Review Score review is a service to candidates offering additiona assurance that operationa quaity contros in the scoring process were compete and the scores are accurate. Score review is NOT a re-grading of the examination, or an opportunity to find additiona points, review content, or to have aternate responses considered. It is simpy an independent verification of a candidate s Uniform CPA Examination score. The verification for the mutipe choice questions and the task-based simuations invoves making certain that the approved answer key was used and that it was appied correcty. Verification for the written communication tasks invoves making certain that each of the submitted responses was scored. Because a scores undergo severa quaity contro checks before they are reported, the ikeihood of a score change foowing score review is exceedingy sma, or ess than 1% of a requested score reviews since the inception of the computer-based test. However, the score review option is avaiabe to candidates who woud ike to have their scores checked one more time. 61

62 The option to appy for a score review is avaiabe ony for a short period of time after your score has been reported to you. Contact your Board of Accountancy, or its designated agent, for instructions on requesting a score review, paying the required fee, and meeting the score review request deadine. Each score review cyce begins at the start of the foowing testing window. For exampe, the score review cyce for scores reported for the January/February testing window begins at the start of the Apri/May testing window. Each score review cyce is for scores reported for the most recent testing window ony. For exampe, the second quarter (Q2) review cyce is for scores reported for the first quarter (Q1) testing window ony. If you appy after the deadine date, your request wi not be processed. Appea In the jurisdictions that aow appeas, the appea process provides candidates with the opportunity to appea faiing scores. Where avaiabe, the appea option enabes Score Appeas are not permitted in the foowing jurisdictions: candidates who fai the examination to view the mutipe-choice test questions or task-based simuation probems that they answered incorrecty together with their responses, and to submit comments onine. The appea does not incude the written communication tasks. The confidentiaity of the examination requires that such viewing sessions take pace ony in authorized ocations, under highy secure Caifornia District of Coumbia Accountancy or its designated agent. Coorado You shoud consider requesting an appea ony if you want to review your incorrect Georgia responses because you beieve that there is a mutipe choice question or objective Iinois task-based simuation probem that you woud ike to chaenge. Montana Ohio Virginia conditions, and in the presence of a representative of the candidate s Board of Contact your Board of Accountancy, or its designated agent, to determine whether the appea option is avaiabe in your jurisdiction and, if it is, to obtain detaied instructions. In order to quaify for an appea, you wi be required to submit a forma request, obtain your board s approva, pay the required fee, and meet a required deadines. Note: The option to appy for an appea is avaiabe ony for a short period of time after your score has been reported to you. 62

63 Retaking the Examination If you fai any section of the examination, you may retake that section in a future testing window. You may not repeat any section within the same testing window. If you fai an examination section, you wi receive a Candidate Performance Report, providing information about your examination performance as it compares with the performance of candidates in the just passed category those who earned scores of between 75 and 80. This information wi show you how your performance differed by content area and by question type (mutipe-choice questions, task-based simuations, written communication tasks) from the performance of passing candidates. You are ikey to find this information hepfu when preparing to retake an examination section. This information is a too to evauate your performance and to serve as a study guide. It is strongy suggested that you not appy for a section of the examination unti you are ready to take it. Taking the re-examination invoves two categories of required fees that are to be paid either to your Board of Accountancy or to NASBA: Registration Fees Re-examination Fees These fees are estabished by and paid to your Board These fees depend on the section(s) of the of Accountancy or its designated agent. examination and are paid either to your Board of Accountancy, its designated agent, or NASBA. Candidate Performance Report FAQs, as we as a sampe score report are avaiabe on the AICPA website. If you have any questions about a poicy on retaking the examination, you must contact your Board of Accountancy or its designated agent. 63

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65 Generay, Boards of Accountancy report scores on a numeric scae of 0-99, with 75 as a passing score. This scae does NOT represent percent correct. A score of 75 refects examination performance that has been judged to represent the knowedge and skis needed to protect the pubic interest. Poicy weights represent the proportions of the tota test score for various components of each examination section. For the computer-based Uniform CPA Examination, the weights for the foowing sections are: Section Item Type Item Weighting Testets 72 MCQ 50% 1.) 36 MCQ 8 TBS 50% 2.) 36 MCQ AUD 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS BEC 62 MCQ 50% 1.) 31 MCQ 4 TBS 35% 2.) 31 MCQ 3 Written Communication 15% 3.) 2 TBS 4.) 2 TBS 5.) 3 Written Communication 66 MCQ 50% 1.) 33 MCQ 8 TBS 50% 2.) 33 MCQ FAR 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS 76 MCQ 50% 1.) 38 MCQ 8 TBS 50% 2.) 38 MCQ REG 3.) 2 TBS 4.) 3 TBS 5.) 3 TBS MCQ = Mutipe Choice Question TBS = Task-Based Simuation Other than the written communication part of the examination, which requires you to compete tasks such as creating a etter or memo, the questions contained in the examination are formatted to aow responses to be scored eectronicay. A combination of human graders and eectronic scoring wi be used to score written communication tasks. You wi receive credit for each correct answer to a mutipe-choice question. Simiary, responses to the questions asked in the task-based simuations wi receive credit when you provide a correct answer or compete a task correcty. You are not penaized for incorrect responses. 65

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