August 6, 2004 -- Effective April 5, 2004 , the Uniform CPA examination is now computer-based.  No longer will CPA candidates sit in large auditoriums with their sharpened number-two pencils for two days.

Through a collaborative effort by the American Institute of Certified Public Accountants (AICPA), the National Association of State Board of Accountants (NASBA), and Thomas Prometric, the paper-and-pencil exam is now as extinct as the dinosaur.  In its place, the new computerized exam is offered at Thomas Prometric testing labs, with over 300 testing labs throughout the United States, Guam, Puerto Rico and U.S. Virgin Islands. 

According to Arleen Thomas, Vice President of Professional Standards and Services for the AICPA, the new format of the CPA exam “tests real world abilities and ensures that CPA candidates have the necessary skills.”  In addition, the new computer-based exam offers more flexibility. A candidate can now schedule one part of the exam at a time and schedule the remaining three parts according to their availability.  (The exam is not offered during the months of March, June, September, or December.)  One major difference is that a candidate is required to pass all four parts within an 18-month period of passing their first part in order to retain credit for all parts passed. 

The exam itself has undergone changes. The new computer-based version consists of the following sections: Auditing & Attestation, Business Environment & Concepts, Regulation, and Financial Accounting & Reporting.  One significant change: The Law section of the written exam has been incorporated into the new Regulation section and  replaced by Business Environment & Concepts.    

Approximately 55,000 candidates typically have taken the pencil-and-paper exam when it was offered bi-annually in November and May.  In Pennsylvania, if a candidate has already passed two of the four sections in the old format, they can retain their credit. All they need to do is pass the remaining two sections in the new computer-based format before their credit expires. This is based on the previous examination’s rules and regulations.    

For information regarding the Uniform CPA Examination, visit the following websites:  AICPA: www.aicpa.org; NASBA: www.nasba.org; and Prometric: www.prometric.com.

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