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Uniform CPA Exam

What is the Uniform CPA Exam?

The Uniform CPA Exam is the examination administered to people who wish to become U.S. Certified Public Accountants. This exam consists of 4 sections: Audit (AUD), Business Environmental Concepts (BEC), Financial Accounting & Reporting (FAR) and Regulations (REG). Each section is four (4) hours long and must be passed with a minimum score of 75 to meet the CPA Exam requirement.

For specific information about the exam’s content, visit the AICPA.

For comprehensive information about the testing process, download NASBA’s Candidate Bulletin.

18 Month Rule

You have 18 months from the date you sat for and subsequently passed an exam section to pass the remaining three (3) parts of the CPA exam. This 18-month deadline is shown as an expiration date on the score report of your exam sections and in your online account. You must take and pass your last section on or before that deadline date. Be aware that exam scores begin to be voided if you test after the deadline date. The 18-month deadline is not calculated from the score release date.

For instance, if you sat for and passed AUD on January 15, 2021, its expiration date will be July 15, 2022. As a result, you must pass FAR, REG, and BEC on or before July 15, 2022. If you do not pass all four exams within that 18-month time frame, the score for AUD would be voided.

Once you pass all four (4) sections of the CPA exam within 18 months, they never expire.

Tracking Your Scores and Expiration Dates

When you login and reach the main menu, the Functions column has the link Examination Score Inquiry. By clicking on “Current Exam Results,” you can see your recently released exam score(s) and corresponding expiration date(s). At the end of each calendar year quarter, the data for scores under “Current Exam Results” are moved to “Complete Examination History.” This is your permanent history, and it will continue to show the expiration dates even after you are certified. Even though your permanent history appears this way, once you pass all four exams, your CPA Exam scores never expire.

Frequently Asked Questions

What are the exam fees?

For a list of exam fees charged by the ILBOE, click here.

The fees charged by NASBA vary by jurisdiction. Currently, Payment Coupons for Illinois candidates are approximately $225 per section.

Can I sit in another state as an Illinois candidate?

Yes. If you find a seat in another state, feel free to take advantage of that. At the conclusion of your exam, Prometric will provide you with a confirmation number. That number is associated with reporting your score to Illinois.

I need my jurisdiction id in order to set up an account at NASBA. Where can I find that?

Your jurisdiction id is on the top right corner of your Initial Exam request approval letter. If you tested before jurisdiction ids were required, please call our office.

At what point in the process do I submit the Initial Exam Request?

You can fill out the Credentials Evaluation application and the Initial Exam Request application simultaneously. However, you will not be able to set up a NASBA account or get an NTS until you have been approved to sit by the ILBOE.

The re-exam link is not highlighted in my account. Why?

If you have been provisionally approved, you cannot re-exam until we have received your final, official transcript. The link also may not be highlighted because your NTS has not expired or you have not paid the Payment Coupon.

My name, as it appears on my NTS and my id, does not match. Is this a problem?

Pages 40-41 in NASBA’s Candidate Bulletin fully explain this requirement. If you need to change your name, submit the Demographic Change form found at our website. Please understand it may take more than 24 hours for this change to be reflected on a new NTS.

How is the 6-month time frame for NTSs calculated?

The starting date of the 6 months is the day you pay your Payment Coupon.

How is the 18-month time frame for passing all four sections of the CPA Exam calculated?

The starting date of the 18 months is the day you sit for your first passed exam. The starting date is not calculated by the date of the score release. The 18-month deadline is shown as an expiration date on the score report of all passed exams and in your online account.

I paid for an exam but didn’t sit. Can I recover those fees?

No. Neither the ILBOE nor NASBA offer refunds.

How do I see my score?

Log in to your ILBOE online account. Click on the “Examination Score Inquiry” link for a current score release.

When do I receive my paper score report?

Within 1-2 weeks of the grades posting, we receive the hard copy scores from NASBA, which includes a report summary for failing scores. We make copies of these reports and then send them out to individual candidates via USPS. Please understand our office mail is picked up on Thursdays only, so take mailing delays into consideration when expecting your score report.

NASBA said the scores were released. Why can’t I see my score?

On rare occasions, a set of scores do not post to candidates’ accounts. Scores not posted automatically need to be entered manually. Most manually posted scores can be seen by noon on score release day. If your score is not posted, please do not contact the office until that time.

I usually see a “W” in my account before a score release, but I am not seeing one now. Is something wrong?

There is no need to be concerned. The test confirmation receipt issued by Prometric assures that your score will be uploaded. Please do not contact the office unless your score is not posted on score release day.

How do I receive testing accommodations?

Please have your doctor fill out the Request for Accommodations form found on our website. The completed form can then be emailed to our Executive Director.