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The CPA Exam is prepared by the American Institute of Certified Public Accountants (AICPA) and administered by the boards of accountancy of all fifty states, the District of Columbia, Guam, the U.S. Virgin Islands, and Puerto Rico. The AICPA also is responsible for oversight of the Advisory Grading Service that grades each exam. The primary purpose of the uniform CPA examination is to measure the technical competence of candidates.

Requirements for taking the exam is determined by the individual state boards of accountancy. You will need to go to the individual state board's website to determine applicable requirements

Effective April 5, 2004, the exam will be based entirely in a computer-based format and offered up to six days a week during during 2 month intervals called windows. Two month windows intervals are January & February (available after 2004), April & May, July & August, and October & November.