The CPA Examination will change from the paper-based examination (PBT) to computer-based examination (CBT) in early 2004.

General information and frequently asked questions about the new examination can be found on NASBA's website at www.nasba.org. Specific details about the rules the board of accountancy to which you have applied will adopt will also be provided on the website.

The CBT is schedule to start on April 1, 2004. In the CBT environment, candidates will likely be able to take the examination in four examination windows annually. An examination window will be a three-month period comprised of two months in which the examination can be taken and one month in which the examination will not be offered while rountine maintenance is performed and the item bank is refreshed.

For example, if an examination window begins on April 1, the following testing opportunities will be available. Keep in mind, however, this is only an illustration as the final windows have not yet been determined.

Testing Available

Testing Not Available

April-May June
July-August September
October-November December
January-February March

Candidates will likely be allowed to take each section of the examination individually and in any sequence and will likely earn credit for each section passed (the term "conditional credit" will no longer be used).

For more information about the CPA Exam tutorial, Please visit Official CPA Exam Website.