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Certified Public Accountant Examination
Definition of terms for CBT Exam
Authorization to Test (ATT): Issued by the Board of Accountancy to eligible exam candidates to authorize the candidate to test for specified sections of the CPA exam. The ATT may be issued for one or more CPA exam sections. Each ATT authorizes the candidate to take a section of the CPA exam designated in the ATT one time only. The candidate must submit a re-examination application and re-examination fee to the Board of Accountancy for any exam section that is expired under the ATT or to retake any section of the CPA exam not passed.  ATT's expire 90-days from the date issued.  Exam fees must be paid to NASBA within that 90-day period.
 
A candidate will be authorized for each section they have indicated on the application form. If a candidate is unable to take all sections authorized on the NTS in the designated time, they will forfeit the fees paid to the Board and to NASBA for the section(s) and must re-apply with the Board office. 
  
 
Notice to Schedule (NTS): Issued by NASBA and enables the candidate to schedule testing at an examination test center. The NTS shall remain open until the candidate schedules testing or until six months have elapsed since the NTS was issued, whichever occurs first.
 
Testing Center: Computer testing facilities, approved by the Board and listed on the Board website, at which candidates may take the CPA examination. Testing centers are located throughout the United States, Guam, Puerto Rico and the Virgin Islands.
 
Testing Opportunity: Each testing window is considered a testing opportunity. There are four testing opportunities per year. A candidate may test for a particular section only once per testing window. A candidate may not retake a failed test section(s) in the same testing window.
 
Testing Windows: A three-month period in which candidates have an opportunity to take the CPA exam. The testing window is comprised of two months in which the examination is available to be taken and one month in which the examination will not be offered so that maintenance may be performed and grades prepared.
 
 
Current Exam News

Transfer to Answer A step-by-step "Transfer to Answer"  instructions with illustrations.  

 

Oregon allows International Testing

Candidates who wish to sit for the Uniform CPA Examination in Japan, Bahrain, Kuwait, Lebanon, and the United Arab Emirates may now apply through Oregon.

 

January 2013 Content Specification Outline (CSO) Update

On October 1, 2011 the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2014.

Download: CSOs/SSOs (Effective January 1, 2014)

 
Requirements
Education Requirements for CPA Examination
In order to qualify to sit for the Uniform CPA Examination, candidates must meet the following requirements at the time of application.
 
150 Semester (225 quarter) Hours, including a Bachelor Degree from a regionally accredited college or university that includes:
  • 24 semester (36 quarter) hours in accounting; and
  • 24 semester (36 quarter) hours in accounting or related (business, economics, finance, and written and/or oral communication) 
Courses from community colleges are acceptable if they are transferable to an accredited four-year college or university.  Generally 100 and 200 level community college courses are considered transferable.  You are not required to actually transfer the courses to a 4-year college or university.
 
The Board must receive from each college or university a certified transcript of all required hours before the applicant may take the examination. The transcript must also show degree and date posted. All requirements must be completed at the time of application.
 
 
Public Accountant Exam Requirements
Candidates who apply under the experience requirement must:
 
Graduation from high school (or equivalent); and
 
Two (2) years of public accounting experience under the direct supervision of an actively licensed CPA, PA or Chartered Accountant approved by the Board.  When the Board office receives your application, forms to verify experience will be sent directly to your employer.
 
Note: Experience used to qualify for admittance to the CPA exam may not be used again to qualify for licensure.
 
Candidates who were eligible under the experience requirement and took two sections of the CPA exam BEFORE January 1, 2002 are required to take and pass the following two sections of the CPA exam: Regulation (REG) and Auditing and Attestation (AUD)
 
Candidates who are eligible under the experience requirement AFTER January 1, 2002 are required to take and pass the following THREE sections of the CPA exam: Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment & Concepts (BEC).
 
REMEMBER:  Candidates applying under the experience requirement may only apply to be a Public Accountant.
 
 
Transfer Candidates
A candidate who has previously applied for or sat for the examination in another State or jurisdiction must meet either the educational or experience requirement and demonstrate achievement of a grade of 75 or higher in the section(s) passed. The candidate must request a form from the Oregon Board office for transmittal to the State board where the candidate has taken the exam for a transfer of grades, whether or not the candidate has passed any sections of the exam.
 
Grandfather Provisions
Candidates who are grandfathered under the previous eligibility requirements are required to sit for at least two exam section each year in order to maintain eligibility under those requirements.
 
Foreign Education

Candidates with Foreign Education:
Applicants who have earned educational credentials from foreign universities must have their education evaluated by NASBA International Evaluation Services.

Evaluations must be received at the Board office directly from NASBA NIES.

 
Application Process
Candidates must complete the following items in order to complete the application process:
 

 

First time candidates must provide proof of eligibility. Eligibility is verified by having your college or university send official transcripts directly to the Board office. (refer to OAR 801-010-0050) Candidates must complete all sections of the application form. All application material must be received within 3 months from the date of submission.  This includes all transcripts, complete application form, fees, candidate release form and any other documentation required.  

Returning candidates must complete the application form in its entirety and submit a $50 application fee.  Returning applicants are not required to submit the candidate information release form. 

After eligibility is verified, the Board will send an ATT (Authorization to Test) to the candidate and to NASBA for entry and processing through the National Candidate Database. THE ATT IS VALID FOR 90 DAYS.  

 

Followng receipt of the ATT, candidates will receive a payment coupon from NASBA for the sections applied for.

You must pay for each section you applied for on the application. Candidates have 90 days to pay these exam section fees.  Payments can be made by phone, email or mail to NASBA.

ONLY APPLY FOR SECTIONS YOU INTEND ON TAKING WITHIN THE 6-MONTH PERIOD.  If the payment coupon from NASBA is not received within one week after receiving your ATT, contact NASBA at 1-866-MY-NASBA or make their payment on the NASBA website, NASBA Payment Coupon. Once exam fees are received by NASBA, the candidate will be issued an NTS.

 

NOTE: Candidates should ONLY sign up for the sections they are prepared to take. All sections authorized must be taken within 6 months from the date on the NTS (Notice to Schedule) and all fees to NASBA will be due. Examination fees that are paid to NASBA are non-refundable. If you do not take a section on your NTS your fee for that section will be forfeited. 
 
Important Information:

When your NTS is received, be sure to verify that all information is correct and that the name EXACTLY matches the name on the identification documents (drivers license, passport etc)that will be used during check-in at the testing center. IF THE NAME DOES NOT MATCH, CONTACT THE BOARD OFFICE IMMEDIATELY TO REQUEST A CORRECTION. A CPA Exam candidate will not be allowed to enter the testing center if the name on the identification document does not exactly match the name on the NTS.

The Primary Identification must match your NTS exactly. Your secondary Identification can be just your first and last name or a variation of your name.
 
ONLY SIGN UP FOR SECTIONS THAT YOU ARE PREPARED TO TAKE WITHIN THE 6-MONTH TIME PERIOD.
 
Fees

Oregon candidates will pay two separate fees for the examination.
 
First-time Oregon candidates will be charged a $100 Oregon Application Fee;
Returning Oregon candidates will be charged a $50 Oregon Application Fee. 
 
The application fees are payable to the Board of Accountancy and are not refundable. Application fee is not based on the number of sections you apply for. 
 
Candidates are also required to pay Examination Section Fees which include the computer testing charges, grading charges and administrative charges. The candidate pays the examination section fees directly to NASBA according to a payment coupon that will provide instructions for methods of payment.  Candidates must pay for all sections authorized on the ATT within 90-days from the date on the ATT.  
 
The following chart describes the fee for each exam section effective January 1, 2013:

AUD - Auditing & Attestation - $190.35
BEC - Business Environment & Concepts - $171.25

FAR - Financial Accounting & Reporting - $190.35
REG - Regulation - $171.25

  
Total $723.20 paid to NASBA for all exam sections.

 
Prometric Testing Center Locations

Portland Area

Sylvan Learning Center
1122 NE 122nd Ave
Portland, Oregon
503.254.4159
Contact: Cliff Crawford

Sylvan Learning Center
14623 SE McLaughlin Blvd
Milwaukie, Oregon
503.659.0486
Contact: Cliff Crawford

Southern Oregon

Sylvan Learning Center
1020 Green Acres Rd #14
Eugene, Oregon
541.485.4589
Contact: Jill Noland 

Southern Oregon University
Higher Education Center Room 122
101 South Bartlett St
Medford, Oregon 97501
541.552.8100 

Central/Eastern Oregon
Sylvan Learning Center
2150 NE Studio Rd #10
Bend, OR  97701 

Prometric Testing Center
1901 Adams Ave
LaGrande , Oregon  97850 
 
For approved Prometric Testing locations outside Oregon, visit Prometrics website at: 

https://www.prometric.com/en-us/clients/cpa/Pages/landing.aspx

 

 
Windows

There are four testing windows per year.  Candidates may test at any time during the testing window.  ATTs are only good for one sitting per section.  
 

Testing Available:

January/February

April/May

July/August

October/November

 
Candidates with Disabilities
In accordance with the provisions of the Americans with Disabilities Act, examination administration modifications are available for candidates who qualify.
 
Candidates who would like to request special accommodations must indicate so on the application form and attach the requested accommodations.  In addition, if you have any documentation of a disability and/or previous accommodations, please attach to the request form.  The Board will require documentation from a medical provider or a person specializing in determining disability accommodations.
 
All requests will be reviewed and applicants will be notified in writing of the Board´s decision.
 
For additional information, please contact Kristen Adamson, Exam Coordinator, or Joel Parks, Exam Coordinator at the Board´s office. 
 
ADA Policy for the Uniform CPA Examination
 
Policy Number:  07-034
 
Subject:     ADAPolicy for Uniform CPA Examination
 
Date:          January 8, 2007        
 
Approved:  February 5, 2007
               
 
Purpose:   To set forth policy and procedure relating to candidate requests for special accommodations while taking the Uniform CPA Examination.
 
Applicability:   This policy applies to all candidates for the Uniform CPA Examination and to Board staff. 
 
Policy:   The Board adopts the Uniform CPA Examination Policy and Procedures, revised September 2005, a copy of which is attached  and incorporated herein. 
 
Resources
For Administrative Rules regarding the CBT Exam, click
CBT Exam Rules link
 
For up-to-date information on the CBT, please visit the AICPA Website.
A tutorial that reviews the revised examination´s format and navigation functions is now available. All CPA exam candidates are strongly encouraged to review this tutorial prior to taking the computer-based exam.
   
Question & Answer forum on the copy and paste function of the CBT Exam.
 
 
AICPA Webcast
Archived AICPA Webcasts
 
Uniform CPA Examination Alert Newsletter
CPA Exam Alert Newsletters
 
Frequently Asked Questions
 

Is there a deadline for applying to take the examination?

There is no deadline for submitting your application. Some test centers fill quickly, especially at the end of a testing window. Allow plenty of time for your application/registration to be processed. You cannot schedule your examination until you receive your Notice To Schedule (NTS). You must schedule your appointment at least five days in advance, but it is recommended to schedule your examination 45 days in advance.

 
 
How many sections will the exam have and how long will the exam take?

 

The 14-hour exam has four sections:

Audit and Attestation (AUD) -  4 hours
Financial Accounting and Reporting  (FAR) -  4 hours
Regulation (REG) - 3 hours
Business Environment & Concepts (BEC) -  3 hours
 
Where will the exam be held?
There are seven Prometric CPA exam testing centers in Oregon: Eugene, Milwaukie, Medford, LaGrande, Bend, and two Portland locations.
 
How often will I be able to take the exam?
There are four "examination windows" available each year. An "examination window" refers to a three-month period in which candidates have an opportunity to take the CPA exam. The exam will be available during the first two months of each "exam window". During the third month the exam will not be offered.  Testing is available during the following months: 
 
January/February
April/May
July/August
October/November
 

Candidates may sit for each exam section only once during an "examination window" in any jurisdiction. This means, if necessary, candidates may take each exam section up to four times each year. 

 
How is credit maintained for exam sections passed under CBT?
All sections of the exam must be passed within an 18 month period. Exam sections passed under CBT are maintained on the candidate’s record for a rolling 18 month period. If the last of the four exam sections is not passed within 18 months of the date that the first section was passed, the earliest section is removed from the candidate’s record, and that section must be taken again within the new 18 month period.
 
Are testing accommodations available for candidates with a disability or injury?
Yes.  Requests for testing accommodations must be submitted with the application form.  The candidate must furnish appropriate documentation of the disability or injury to the Board . 
 
Are testing accommodations available at all test centers?
No.  All test centers are accessible under ADA requirements; however, some testing accommodations may not be available at all centers.
 
How will I be notified when I can schedule an examination?
After all required documents and fees have been received and the application approved, candidates will receive an Authorization to Test (ATT).  The ATT will be sent to the candidate by the candidate’s preferred method (email is the quickest method).  Shortly thereafter, NASBA will send the candidate a payment coupon for examination fees.  The candidate must pay for all sections authorized on the ATT to NASBA.  After exam fees are paid, the candidate will receive a Notice to Schedule (NTS) from NASBA.  Once you receive the NTS, you may contact any approved Prometric Testing Center and schedule an appointment.
 
What is an NTS?
The Notice to Schedule (NTS) is a document that allows a candidate to schedule an appointment.  A candidate cannot schedule an exam without a valid NTS.  Candidates should receive the NTS approximately two weeks after paying the exam fee to NASBA.  If you have not received the NTS within this timeframe, you should contact:  1-866-MY-NASBA.
 
Can an exam be rescheduled?
Yes.  A candidate may reschedule or cancel at www.prometric.com/cpa or by contacting the Customer Service Call Center.  If you reschedule fewer than 30 business days before your appointment, you will incur a rescheduling fee.  No cancellations are allowed 24 hours or less from your appointment time.
 
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