Before You Can Register

• 1). Choose the state or U.S. territory in which you want to become a licensed CPA. With the exception of 11 states and Guam, all states require either a minimum age, residency in that state, U.S. citizenship and 150 hours of college coursework. Some states demand additional requirements; for example, South Dakota applicants must complete 24 of their 150 hours of college coursework in general business courses.
  
  
• 2). Enroll in an online or local university or community college to complete any missing coursework required by your state. Some schools offer a Master's Degree in Accounting specifically designed to bridge the gap between the hours of coursework required for a Bachelor's Degree and the 150 hours required by states such as South Dakota and Wisconsin. Please note that some states, such as Pennsylvania, will only accept online coursework completed at an accredited university.
  
  
• 3). Complete the experience component of the CPA Exam requirements. According to the American Institute of CPAs (AICPA), individuals without a minimum of one or two years of accounting work experience cannot take the CPA exam in most states.
  
  
• 4). Study the Content and Skill Specifications Outlines for each section of the CPA Exam. These outlines provide a breakdown of each exam section that will familiarize you with the types of questions and material found in each section of the exam. The CPA Candidate Bulletin also suggestions taking sample tests.
  
  
• 5). Review those subjects in the Content and Skill Specifications Outlines that you have not studied since college or encountered in your professional life. For instance, if you have spent your professional career as an auditor, you might need to brush up more on the Financial Accounting section. AICPA provides an online tutorial and sample exams, and a number of organizations, such as Kaplan, offer online courses and take-home materials that can help you prepare for the exam.
  
  
• 6). Complete the remaining requirements set out by your state. For instance, Pennsylvania requires applicants to have their college or university send a transcript to the NASBA before an individual can register for the exam.
  
  

Registering For The Exam

• 1). Register for the exam online or by mail with NASBA or your state's Board of Accountancy. Please note that once you register for a part of the CPA exam, you must take that section within six months of receiving your "Notice to Schedule" from NASBA.
  
  
• 2). Pay the exam registration fee to NASBA or your state's Board of Accountancy, where applicable. Not every state requires an exam registration fee. Pay the examination fee to NASBA or your state's Board of Accountancy.
  
  
• 3). Schedule a date to take Part I of the exam after you receive your "Notice to Schedule" document from NASBA. NASBA will send you this document within two business days of processing your application fees. You must schedule the date and time to take the test with the exam administration company Prometric.
  
  
• 4). Take your "Notice to Schedule" to the testing center. The proctor will not admit you for the exam without this document.