CPA Exam Educational Requirements (continued)
9. Can I use internship credits to meet the accounting/business
requirements?
Yes, if the credits are recorded as semester hours on your college transcript.
None of the required subject area coverages, i.e., audit, tax, financial
accounting, and management accounting can be accomplished by an
internship; formal course instruction is necessary.
10. Can I take credits online?
Yes, however, the on-line course must be taken at an accredited, four-year
college or university and the course has to be one that is offered within a
degree-granting program (you do not have to be enrolled in the degree
program). The college must provide you with a transcript upon completion.
11. Do I need to earn a minimum grade for my credits to count?
No, and credits earned in courses graded by pass/fail are accepted.
12. How do I know if some of the accounting and business courses I took
meet the requirements? The course titles are a bit different.
If a course title does not clearly relate to the coverage area, you may need
to submit a course catalogue, syllabus or letter from a professor detailing
the coverage.
13. How should I select my accounting and business elective courses?
It’s a good idea to review the Content Specification Outlines for the CPA
exam to be certain you choose courses that will contain the subject material that will be tested on the exam. Check out the CPA exam pages under
“Become a CPA” on www.aicpa.org.
14. When is the examination given?
The exam is offered during the first two months of each calendar quarter
– these months are referred to as “testing windows.” Testing is available
in January & February, April & May, July & August, and October &
November. (The testing window will be extended 10 days in Dec. 2016
and March 2017.) Testing centers are usually open 6 days a week.
15. Must all four-exam sections be taken at the same time?
No, you may take any section of the exam in any testing window and in
any order you wish. You will not be required to pass one section prior to
applying for another. However, you may NOT take any single section
twice in the same testing window.
16. Must the exam be taken in a computer-based format?
Yes, the exam is only available in a computer-based format.
17. Is the exam offered in different languages?
No, it is only offered in English.
M a s s a c h u s e t t s S o c i e t y o f C e r t i f i e d P u b l i c A c c o u n t a n t s • C PA t r a c k . c o m
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