Applying for the CPA Exam: eligibility, the Notice to Schedule and booking a seat

• Identify the education a UAA-model board requires before a candidate may apply to sit
• Describe the path from application to Notice to Schedule to appointment
• Apply the NTS validity and scheduling lead-time rules to a test date
• Avoid the application errors that delay candidates

Who may sit

The state board, not the AICPA or NASBA, decides who may sit for the exam. Under Uniform Accountancy Act (UAA) Ninth Edition Section 5(c)(1), the education required before an applicant is eligible to apply for the examination is a baccalaureate or higher degree from a college or university acceptable to the board, with an accounting concentration or equivalent as defined by board rule. The broader education requirement for the certificate itself (lesson 7) can be higher than the requirement to sit. Each board sets its own rule, so read your board's rules before you assume the model applies.

In jurisdictions that use NASBA's CPA Examination Services, NASBA's FAQ describes two steps: an education evaluation to determine eligibility, then an exam section application to obtain a Notice to Schedule. The FAQ also states that a person may not be a candidate for more than one jurisdiction at the same time.

The application

UAA Model Rule 5-3 describes the process most boards follow:

• You apply on a form provided by the board or its designee, by the due date the board sets.
• The application is not considered filed until the board receives the application fee, the examination fee and all supporting documents, including proof of identity, official transcripts and proof of meeting the education requirement.
• The board or its designee sends notice of eligibility to NASBA's National Candidate Database.

Under Model Rule 5-8, the candidate pays, for each section scheduled, a testing fee that includes the fees charged by the AICPA, NASBA and the test delivery provider, plus the board's application fees. Fee amounts are set by each board and change, so take them from the board's current fee schedule.

The Notice to Schedule

Once eligible and paid, you receive a Notice to Schedule (NTS) for each section. NASBA's FAQ states that an NTS is valid for one testing event or until its expiration date, whichever is used first, and that the validity period varies by jurisdiction and includes non-testing months. An unused NTS that expires does not roll forward; you reapply and pay again. Model Rule 5-3(d) adds that a candidate who fails to appear forfeits the fees.

Booking the appointment

NASBA's FAQ sets the scheduling rules:

• Schedule at least five days in advance; NASBA recommends 45 days.
• Core sections (AUD, FAR, REG) can be scheduled year-round.
• Discipline sections (BAR, ISC, TCP) can be scheduled only for the first month of each quarter.
• No exams will be given from July 1 through July 11, 2027, as part of the adjusted schedule for the move to a new exam platform.
• Canceling or rescheduling at least 61 days ahead carries no fee. From 5 to 60 days out you pay a fee to the test delivery provider, rescheduling 2 to 5 days out costs the full seat fee for that section, and no changes are allowed less than 24 hours before the appointment.
• You may test at any approved site in the US jurisdictions; testing at an international site carries an international administration fee each time.

Errors that delay candidates

• Sending unofficial transcripts or applying before the degree posts.
• Paying for all four sections at once when the NTS validity is short, then losing fees on sections that cannot be scheduled in time.
• Requesting a Discipline date outside the first month of a quarter.
• Booking too close to the NTS expiration with no room to reschedule.

The how-to-become-a-CPA guide walks through each board step, and a staff competence matrix helps managers track who is mid-application.

Lining up an NTS with a test date