Computer-based Examination
Since April 5, 2004, the exam has been administered only by a computer in secure testing centers. In addition to the knowledge CPAs require, the CPA Exam assesses important skills CPAs are expected to have. This includes the ability to use authoritative database software and electronic applications such as word processing and spreadsheets. Professional business writing skills are also assessed. In July 2009, the one millionth administration of the computerized CPA exam was recorded.
Currently, the testing year is divided into four "windows" consisting of three months. Each three month window is divided into two consecutive months of allowed testing followed by one month where tests may not be administered. During each three-month window, the candidates may take one or more sections, but may take each section only once.
Credit earned for passing a section is valid for 18 months. If a CPA candidate fails to pass all four sections within an 18-month period, the credit is lost and the previous section must be retaken. There is no limit to the number of attempts a CPA candidate can make in taking any section of the exam.
Read more about this topic: Uniform Certified Public Accountant Examination
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—Ruth Benedict (1887–1948)