What do I need to know about the Uniform CPA Examination?

As with any exam, the CPA exam requires much advanced preparation, hours of studying and dealing with stressful moments. Don't let your hard work and persistence go to waste — be sure to take care of the details.

What should I know about the new computerized CPA exam?

Beginning in April 2004, the Uniform CPA Examination will be computer-based. Click here to read all about the exam's new format.

In the meantime, how do I get an application to take the current exam?

Applicants may request that an application be mailed to them by contacting the State Board of Public Accountancy at (410) 230-6322.

Re-examinees may also request an application by e-mailing the State Board of Public Accountancy at cpaexam@dllr.state.md.us or by calling (410) 230-6322. Copies of the forms are also available on the State Board's Web site under the "Online Forms."

How much does it cost?

The fee for first-time applicants (all sections) is $275. The fees for reapplicants are $245 for all parts and $150 for one or two parts.

What else do I have to do to apply?

New applicants must have an original, official transcript (from all colleges/universities attended) sent directly from the school to the State Board of Public Accountancy and it must be received by the Board by the 90-day deadline.

NOTE: The transcript supplied must be an official transcript from the school(s) that you attended. In most cases an official transcript contains an original copy of your records in a sealed envelope with your school's official seal on that envelope. Don't leave it up to chance, contact your school's enrollment service department, records office, or office of the registrar and they should be able to direct you on how to obtain the correct documents.

Where do I send my application?

All applicants must send all materials, including your fee and application to:

What is the deadline for sending my application and transcript?

The filing deadline for first time applicants is 90 days prior to the first day of the examination period, and for re-examinees, 60 days prior to the first day of the examination period.

IMPORTANT: Postmarks are not acceptable, the application/transcript(s) must be received by the Board by the stated deadline. It is suggested that all applicants consider courier or express mail when filing within two weeks of the deadline to ensure timely delivery. NOTE: Certified Mail does not guarantee a delivery date.

Will I get confirmation my application/transcripts were received?

Approved/repeat candidates will be sent examination admittance and general examination information at least 10 days prior to the examination. If such information is not received at least 10 days prior to the examination, contact the State Board of Public Accountancy by e-mailing cpaexam@dllr.state.md.us or calling (410) 230-6258.

When is the next exam?

The 2003 examination dates are as follows (postmarks are not acceptable):

• May 7 & 8, 2003
  Filing deadline, first-time applicants: Feb. 6, 2003
  Filing deadline, re-examinees: March 10, 2003
  • May 7, 9 a.m. to noon: Business Law and Professional Responsibilities
    
  • May 7, 1:30 to 6 p.m.: Auditing
    
  • May 8, 8:30 a.m. to noon: Accounting & Reporting — Taxation, Managerial, and Governmental and Not-for-Profit Organizations
    
  • May 8, 1:30 to 6 p.m.: Financial Accounting & Reporting — Business Enterprises
    
    
• Nov. 5 & 6, 2003
  Filing deadline, first-time applicants: Aug. 8, 2003
  Filing deadline, re-examinees: Sept. 9, 2003
  • Nov. 5, 9 a.m. to noon: Business Law and Professional Responsibilities
    
  • Nov. 5, 1:30 to 6 p.m.: Auditing
    
  • Nov. 6, 8:30 a.m. to noon: Accounting & Reporting — Taxation, Managerial, and Governmental and Not-for-profit Organizations
    
  • Nov. 6, 1:30 to 6 p.m.: Financial Accounting & Reporting — Business Enterprises
    
    

What is the format of the exam?

The four parts of the examination are:

• Business Law,
  
• Auditing,
  
• Accounting and Reporting — Taxation, Managerial, Governmental, Not-for-Profit, and
  
• Financial Accounting and Reporting.
  

What is the format of the questions?

Business Law includes 50 to 60 multiple choice points, two or three essay questions worth 10 to 30 points, and two or three other objective questions (yes / no and matching) worth 20 to 30 points.

Auditing includes 50 to 60 multiple choice points (in as many as 90 questions), two or three essay questions worth 20 to 30 points, and two or three other objective questions (yes / no and matching) worth 20 to 30 points.

Accounting and Reporting is entirely computer-graded. It includes 50 to 60 multiple choice points, and other objective questions (yes / no, matching and numerical responses) worth 40 to 50 points.

Financial Accounting and Reporting includes 50 to 60 multiple choice points, two or three problems worth 20 to 30 points, and two or three other objective questions (yes / no, matching and numerical responses) worth 20 to 30 points.

A handheld calculator is provided for the Accounting and Reporting and Financial Accounting and Reporting sections.

Some essay responses on each exam section (other than Accounting and Reporting, which is entirely objective) are graded for writing skills in addition to being graded for technical content. Five points out of the 100 possible on each of these exam sections will be allocated to writing skills. Writing skills are evaluated for organization, conciseness, clarity, use of standard English, responsiveness to the question's requirements, and appropriateness for the reader.

The exam is a closed-book, secured examination. Candidates turn in all exam papers and question booklets at the end of the examination period. They are required to sign a statement that they will not disclose the contents of the examination. Question booklets are destroyed after the exam.

Where can I take the exam?

Beginning in May 2003, the examination site in Maryland is the Timonium Fairgrounds in Baltimore County.

• For directions to the Timonium Fairgrounds, click here.