Important Definitions

Administration window: one of four quarterly periods during the year in which a candidate may sit for any section of the Uniform CPA Examination.

Applicant: an individual who applies to take the Uniform CPA Examination.

Candidate: an individual who is approved by the Board to take the Uniform CPA Examination.

Examination section: one of four parts of the Uniform CPA Examination.

Passing score: a score of 75 or greater on each section of the Uniform CPA Examination.

Notice to Schedule: notification sent to a candidate that authorizes the candidate to schedule an examination

New Exam Sections

Auditing and Attestation: formerly Auditing covers the knowledge and application of auditing procedures, generally accepted auditing standards and other standards.

Business Environment and Concepts: formerly Business Law and Professional Responsibilities, covers the knowledge and application of general business reasons and accounting implications of business transactions.

Financial Accounting and Reporting: covers knowledge and application of generally accepted accounting principles for business enterprises, not for profit organizations and government entities and the skills to apply that knowledge.

Regulation: formerly Accounting and Reporting, covers the knowledge and application of federal taxation laws, ethics, professional and legal responsibilities and business law.

Important Reminders

• A Notice to Schedule (NTS) is valid for 180 days from the date it is issued. Please be sure to schedule you examination accordingly. Examination fees are forfeited if an examination section is not scheduled before the expiration of the NTS.
   
• A candidate may not retake a failed examination section during the same administration window.
   
• Examination fees are not transferable.

Re-engineering the Uniform CPA Examination

The paper and pencil examination is a thing of the past. The administration of the Uniform CPA Examination by computer brings the modern convenience of the Internet to the examination registration and testing process. You will no longer be limited to taking the examination on two days in May and November. You will no longer have to call the Board and request an examination application. No more waiting for the mail to deliver your application.

Every step in the examination registration process can be completed on your computer at home or the office. Here’s how:

Step 1
Go to the Maryland Board of Accountancy’s website:
click on the ON LINE REGISTRATION SYSTEM

Use your Candidate Tracking Number and PIN to access your secure file. Follow the directions to update your address, telephone and e-mail information; choose the examination sections you desire to take; and pay the examination fees with your Visa or MasterCard. You will receive immediate on-line confirmation of your registration.

The Board of Accountancy will approve your exam registration and transmit approval to the NASBA National Database. NASBA will then transmit to you a Notification to Schedule (NTS).

By choosing e-mail as your preferred method of notification, you will be able to receive all of the information you need to schedule your examination at a Prometric Test Center within a few days. Make sure that your e-mail address is correct.

Step 2
Once you have received the NTS, you will be able to contact Prometric to schedule your examination. Click on Prometric's website. Then click on "Schedule a Test".

You will be able to locate a Maryland test site and schedule your exam date in real time and receive immediate, on-screen and e-mail confirmation. 

Step 3
Report to the Prometric Test Center and take your examination.

Step 4
The NASBA National Candidate Database will transmit your grades to the Board. Once the Board reviews and approves your grades, it will send an e-mail notification to you.  You will then be able to access your grades and diagnostic information on our website. Using your Candidate Tracking Number and PIN you, and only you, can access this information.

NASBA is the National Association of State Boards of Accountancy that represents 54 U.S. boards of accountancy. NASBA sponsors a variety of programs and services designed to assist the licensing and enforcement activities of boards of accountancy at the state level and nationally. NASBA administers the National Candidate Database and coordinates the scheduling, administration and grading of the Uniform CPA Examination.

The American Institute of Certified Public Accountants (AICPA) prepares the examination questions and test modules contained in the Uniform CPA Examination.  The AICPA is also responsible for grading the examination

Prometric Inc., is the provider of the computer-based testing facilities throughout the United States. Prometric has seven Maryland test centers that are used to administer the CPA examination. These centers are located in Baltimore, Bethesda, Columbia, Pikesville, Rockville, Salisbury and Towson.

State of Maryland
Department of Labor, Licensing and Regulation
Maryland Board for Public Accountancy
500 N. Calvert Street, Third Floor
Baltimore, Maryland  21202-3651
(410) 230-6254