CPA Exam

Definition

The CPA Exam is the standardized Uniform Certified Public Accountant Examination required to obtain a CPA license in the United States, administered by the AICPA and overseen by state boards through NASBA. Passing all sections of the exam is a prerequisite for licensure and is a key credential that qualifies an accountant to sign off on audits, represent clients before the IRS, and take on certain regulated accounting roles.