PREFACE. 2 INTRODUCTION. 4 EXAMINATION CONTENT. 10 STEP 1: APPLY TO TAKE THE EXAMINATION. 16 STEP 2: RECEIVE YOUR NOTICE TO SCHEDULE.

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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 Specifications/CSOs/SSOs 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 INTRODUCTION 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 give a brief description of the exam 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 examination-reated 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 computerbased 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 } Candidate Authorizations Prometric Advisory Score Reports Summary Data } } Boards of Accountancy/ Agent 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:! You may request, compete and submit an appication onine in most states at cpacentra. nasba.org. Appy to Take the Examination Compete Payment of Examination Fees Review the Tutoria and Sampe Tests Receive Your Notice To Schedue Schedue Your Examination Take Your Examination(s) Receive Your Score Report(s) 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 EXAMINATION CONTENT Preparation for the Examination The best preparation for the Uniform CPA Examination is a thorough review of the examination content: Read the Content and Ski Specification Outines (CSOs/SSOs) to make certain you are aware of the content areas covered by each examination section Review 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. Take 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 required before candidates report to test centers. Faiure to foow 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 14-hour examination with four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financia Accounting and Reporting (FAR), and Reguation (REG). Each examination section is composed of four testets, or groups of test questions. For each of the four sections, three of the testets wi contain the mutipe-choice questions (MCQ); for AUD, FAR and REG, the fourth testet wi incude the short task-based simuations (TBS); and for BEC, the fourth testet wi incude the written communication tasks. The task-based simuations are condensed case studies that test accounting knowedge and skis using rea ife, work-reated situations; the written communication tasks are designed to test writing skis. The sections are as foows: AUD BEC FAR Section Name Auditing and Attestation Business Environment and Concepts Financia Accounting and Reporting Section Section Format Time 4 hours 3 MCQ testets consisting of a tota of 90 questions; 1 testet with 7 TBSs 3 hours 3 MCQ testets consisting of a tota of 72 questions; 1 testet with 3 written communication tasks 4 hours 3 MCQ testets consisting of a tota of 90 questions; 1 testet with 7 TBSs REG Reguation 3 hours 3 MCQ testets consisting of a tota of 72 questions; 1 testet with 6 TBSs Section Description This section covers knowedge of auditing procedures, generay accepted auditing standards and other standards reated to attest engagements, and the skis needed to appy that knowedge in those engagements. This section covers knowedge of genera business environment and business concepts that candidates need to know in order to understand the underying business reasons for, and accounting impications of, business transactions, and the skis needed to appy that knowedge. This section covers knowedge of generay accepted accounting principes for business enterprises, notfor-profit organizations, and governmenta entities, and the skis needed to appy that knowedge. This section covers knowedge of federa taxation, ethics, professiona and ega responsibiities, and business aw, and the skis needed to appy that knowedge. TAKE NOTE 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 ogon and survey. For exampe, where the testing time for Auditing and Attestation is 4 hours, the appointment time wi be for 4.5 hours. The additiona 30 minutes is the time aowed to enter your examination section identification number (Launch Code), read the introductory screens, and compete the survey at the end of the examination. It is not additiona testing time. 12

13 Mutipe-Choice Test Questions 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 three mutipe-choice testets of between 24 and 30 questions each. Task-Based Simuations Task-based simuations are condensed case studies that test accounting knowedge and skis using rea ife, work-reated situations. Each task-based simuation is expected to take approximatey 8 15 minutes to compete. As noted above, the AUD, FAR and REG examination sections each incude six or seven task-based simuations. A task-based simuations are intended to assess knowedge and skis that are appropriate for an entry-eve accountant. Written Communication Tasks 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 document reating to the scenario. The instructions state what form the document 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 we as certain portions of the professiona standards issued by the AICPA and the PCAOB. 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 taskbased simuation using the database provided. 13

14 Examination Specifications/CSOs/SSOs Beow are the main content areas for each section of the Uniform CPA Examination. For more detaied information about examination content specifications, visit the Uniform CPA Examination website. AUDITING AND ATTESTATION Engagement Acceptance and Understanding the Assignment Understanding the Entity and Its Environment Performing Audit Procedures and Evauating Evidence Evauating Audit Findings, Communications, and Reporting Accounting and Review Services Engagements Professiona Responsibiities BUSINESS ENVIRONMENT AND CONCEPTS Corporate Governance Economic Concepts and Anaysis Financia Management Information Systems and Communications Strategic Panning Operations Management FINANCIAL ACCOUNTING AND REPORTING Conceptua Framework, Standards, Standard Setting, and Presentation of Financia Statements Financia Statement Accounts: Recognition, Measurement, Vauation, Cacuation, Presentation, and Discosures Specific Transactions, Events and Discosures: Recognition, Measurement, Vauation, Cacuation, Presentation, and Discosures Governmenta Accounting and Reporting Not-for-Profit (Non-governmenta) Accounting and Reporting REGULATION Ethics, Professiona, and Lega Responsibiities Business Law Federa Tax Process, Procedures, Accounting, and Panning Federa Taxation of Property Transactions Federa Taxation of Individuas Federa Taxation of Entities 14

15 Effective Date of Pronouncements Accounting and auditing pronouncements are eigibe to be tested on the Uniform CPA Examination in the window beginning six months after a pronouncement s effective date, uness eary appication is permitted. When eary appication is permitted, the new pronouncement is eigibe to be tested in the window beginning six months after the issuance date. In this case, both the od and new pronouncements may be tested unti the od pronouncement is superseded. For the federa taxation area, the Interna Revenue Code and Treasury Reguations in effect six months before the beginning of the current window may be tested on the Uniform CPA Examination. For a other materias covered in the Reguation and Business Environment and Concepts sections, materia eigibe to be tested incudes federa aws in the window beginning six months after their effective date and uniform acts in the window beginning one 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 examination tutoria. Sampe tests that contain sampe mutipe-choice questions, a sampe task-based simuation for each appicabe section, and sampe written communication tasks wi aso be avaiabe on the tutoria. 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. TAKE NOTE 15

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17 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. Aaska Coorado Connecticut Deaware Forida Georgia Hawaii Indiana Iowa Kansas Louisiana TAKE NOTE Maine Massachusetts Michigan Minnesota Missouri Montana Nebraska New Hampshire New Jersey New Mexico New York 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. Materias to be submitted with your appication can be found on NASBA s website. 17

18 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. 18

19 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: The amount of this fee depends on the section of the examination and 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. TAKE NOTE The examination sections are as foows: Auditing and Attestation (AUD) 4 hours Business Environment and Concepts (BEC) 3 hours Financia Accounting and Reporting (FAR) 4 hours Reguation (REG) 3 hours 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. 19

20 IN SOME CASES, BOARDS OF ACCOUNTANCY WILL COLLECT THE APPLICATION AND EXAMINATION FEES. 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 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. 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. IN OTHER CASES, THE BOARD OF ACCOUNTANCY OR ITS DESIGNATED AGENT WILL COLLECT ONLY THE APPLICATION FEE, AND YOU WILL PAY THE EXAMINATION FEES SEPARATELY TO NASBA. IN THIS SITUATION: 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 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 7-10 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. 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 ). 20

21 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 Exam without traveing to the U.S. The Exam 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 they must seect the jurisdiction in which they 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 their 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. 21

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23 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. TAKE NOTE 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. 23

24 Vaidation periods by Jurisdiction PLEASE NOTE 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. 24

25 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 PAUL SMITH 215 ADAM STREET ATLANTA, GA to take the foowing CPA Examination section(s): Exam Section Section ID Launch Code (Password) AUD BEC FAR REG Passport Name: Eariest You Can Take The Exam 12/19/12 12/19/12 12/19/12 12/19/12 Latest You Can Take The Exam 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 /19/13 12/19/13 12/19/13 12/19/13 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! 7/30/13 25

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27 STEP 3: SCHEDULE YOUR EXAMINATION Testing Windows The computer-based Uniform CPA Examination is offered the first two months of each caendar quarter. These months of testing are known as testing windows: January 1 February 28 (or 29) Apri 1 May 31 Juy 1 August 31 October 1 November 30 January 1 February 28 (or 29) Apri 1 May 31 Juy 1 August 31 October 1 November 30 The examination is not given during the third month of each caendar quarter (March, June, September, December) 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 wi receive 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. 27

28 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 examinations 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 beow 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 foowing Data Privacy Notice. 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 affected. 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. 28

29 DATA PRIVACY NOTICE 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. For most candidates, there are two ways to make an appointment for each section of the examination.! WARNING 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 appointment, the first avaiabe date wi be Saturday of the same week. Note: 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. 29

30 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. NTS 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. 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. 30

31 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. 31

32 These are your options if you intend to take 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 above. After you pay the additiona surcharge for each examination section, you wi need to wait at east 24 hours before you schedue your appointment foowing the instructions previousy described above. Ca or Visit the Guam Computer Testing Center Location Visit nasba.org/guam-surcharge 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 foowing the instructions previousy described above. 32 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 Guam Surcharge refund fee 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 foowing the instructions previousy described above.

33 If you intend 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 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. Note: These fees are nonrefundabe. INTERNATIONAL 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. You wi aso need a vaid Passport or Nationa ID card in order to register. Candidates who compete the registration process can attend the seected examination section(s) in the seected internationa ocation ony. 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. 33

34 Pease consut the tabe beow to see the internationa ocation(s) in which you are eigibe to take the Exam: Internationa Testing Center Eigibiity Tabe Status C = Citizen PR = ega status of permanent or ong term resident U.S. C/PR Japan C/PR Argentina C/PR Boivia C/PR Chie C/PR Coombia C/PR Ecuador C/PR French Guiana C/PR Guyana C/PR Paraguay C/PR Peru C/PR Suriname C/PR Uruguay C/PR Venezuea C/PR Bahrain C/PR Egypt C/PR India C/PR Jordan C/PR Kuwait C/PR Lebanon C/PR Oman C/PR Qatar C/PR Saudi Arabia C/PR UAE C/PR Yemen C/PR Can Test in These Countries U.S. Japan Brazi Bahrain Kuwait Lebanon UAE 34

35 Testing Accommodations These are your options for scheduing the Exam if you have been approved for Testing Accommodations.! DO NOT contact Prometric about scheduing unti you have been approved for testing accommodations by your board of accountancy. 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. For testing in the United States & Territories, ca to reach Prometric. Internationa Locations: Japan Latin America Midde East 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. Cick this box to see a fu ist of pre-approved persona items.* These items do not require pre-authorization by your board. A other accommodations must be approved by your state board. 35

36 Testing Accommodation Steps Dates Times Locations 1 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. 2 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. 10 Days Advance Notice 3 NTS Required To Schedue 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. * The ist of pre-approved items (above) appies to a internationa testing centers as we. Verify Information and Pan INTERNATIONAL TESTING LOCATIONS 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 36