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IOWA
INFORMATION FOR RE-EXAMINATION CANDIDATES FOR THE UNIFORM CPA EXAMINATION
The Iowa State Board of Accountancy (Board) has engaged CPA Examination Services (CPAES), a division of
the National Association of State Boards of Accountancy, Inc. (NASBA) for application processing, credential
evaluation, and score reporting. Please read this information carefully before completing the application forms.
ARE YOU A RE-EXAMINATION CANDIDATE?
Re-examination candidates are those who:
have previously applied to CPA Examination Services and were found eligible to take any section(s) of
the CPA Examination for this state.
have previously applied as candidates of this state and were found eligible but have not yet taken the
examination.
have taken the examination as candidates of this state, transferred to another state, and now wish to
return to this state.
CANDIDATES WITH DISABILITIES
In accordance with the provisions of the Americans with Disabilities Act, examination administration
accommodations are available for re-examination candidates who qualify. Such applicants may need to submit
a form to request special accommodations from CPAES, along with all required documentation. This form may
be obtained on our website at www.nasba.org. Please read the instructions on the form for further details.
REGISTRATION PROCESS
Re-examination candidates may register online at cpacentral.nasba.org via credit card (VISA, MasterCard or
Discover only).
To begin the online re-examination application process, candidates will need to create a user account in the
application system if they haven’t already. After logging into the system with their unique username and
password, previous application information must be imported. To do this, candidates will need to know the
jurisdiction in which they sat for the examination as first-time candidates, and their Jurisdiction ID Number. If
it cannot be located, the Jurisdiction ID number may be requested at [email protected].
Re-examination candidates may also register via certified check, money order, or company check, made
payable to CPA Examination Services, along with the Re-examination Invoice. This form may be obtained on
our website at www.nasba.org.
Certified checks, money orders or company checks must be drawn through a U.S. bank. All fees must be paid
at the time of application and must be in U.S. dollars.
A fee of $35.00 will be charged for a report of insufficient funds by the bank.
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REGISTRATION AND EXAMINATION FEES
All candidates are required to pay both a registration fee and an examination fee at the time of registration.
The registration fees are:
SECTIONS FEES
Four sections: $115.00
Three sections: $100.00
Two sections: $ 85.00
ONE section: $ 70.00
The examination fees are:
Auditing and Attestation (AUD) $195.35
Business Environment and Concepts (BEC) $176.25
Financial Accounting and Reporting (FAR) $195.35
Regulation (REG) $176.25
Applicants are able to apply for one or more sections of the examination at a time; however, are advised to only
apply for a section of the examination if they are ready to take it within the next six months.
WITHDRAWAL/REFUND/EXTENSIONS
There is no provision for withdrawing from the examination, refunding fees or extending the expiration date of
the Notice to Schedule.
Applicants with documented hardships may request an exception to policy under the following criteria:
• VISA rejections;
• Military Deployment;
• Medical emergency;
• Death in immediate family.
Applicants must submit an Exception to Policy form (located at www.nasba.org) with supporting
documentation for consideration. The request must be received no later than 30 days from the date of the
documented hardship.
CERTIFICATION
Candidates are advised that 150 hours of education are required to receive a certificate from the state of Iowa.
Beginning July 1, 2002, certificates will not be issued until candidates have completed one year of qualifying
experience in addition to the applicable educational requirements.
NOTICE TO SCHEDULE (NTS)
Applicants are advised to see the Candidate Bulletin at www.nasba.org for complete instructions. After
eligibility to take the examination is determined, NASBA will issue an NTS to applicants. The NTS is sent via
the method of notification selected by the applicant.
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The NTS is valid for one testing event or six months, whichever is first exhausted for each examination section.
The email is sent from [email protected]. If the NTS is not received within five business days of submitting a
re-examination application, contact CPA Examination Services via email at cpaexam@nasba.org.
If your NTS expires prior to taking the examination section(s), applicants will not be able to reschedule, receive
a credit or receive a refund on any of the fees paid and will have to reapply for the examination and pay the
appropriate fees.
The NTS must be presented for entry at the testing center. Applicants arriving without an NTS will be denied
permission to test. Applicants will forfeit fees and be required to reapply and pay applicable fees.
The NTS can be reprinted at www.nasba.org.
SCHEDULING THE EXAMINATION
Upon receipt of the NTS, applicants are required to contact Prometric at www.prometric.com/CPA/default.htm
to schedule the examination. The scheduling, rescheduling or cancellation of testing appointments is done
through Prometric. See the Candidate Bulletin located at www.nasba.org for complete instruction on how to
schedule, reschedule or cancel an appointment. Applicants may be required to pay a penalty and/or forfeit
examination fees, depending on when Prometric is notified of the change or cancellation.
A list of test centers is available at www.prometric.com. CPAES does not control space availability or location
of the test centers.
Applicants arriving for a testing appointment anytime after the scheduled appointment time may result in being
denied permission to test. Applicants will forfeit fees and be required to reapply and pay applicable fees.
EXAMINATION CREDIT
Applicants may take the examination sections individually and in any order. Applicants shall be deemed to
have passed the examination if the candidate obtains credit for passing each of the four examination sections.
The passing score for each section is 75. Credit for passing an examination section shall be valid from the date
of the examination regardless of the date on which the candidate receives actual notice of the passing score.
Credit for any section passed shall be valid for 18 months from the date the candidate took that section
regardless of the number of sections taken or the scores on any failed sections. Applicants shall pass all four
examination sections within a rolling 18 month period that begins on the testing date the first examination
section is passed. Applicants who do not pass all four examination sections within the 18 month period shall
lose credit for each section passed outside the period and must retake those sections.
Applicants cannot retake failed sections within the same testing window.
NAME, ADDRESS or SOCIAL SECURITY NUMBER CHANGE
Candidate information changes such as name, address or social security number must be submitted in writing to
CPA Examination Services. Candidates must submit the Address/Name Change Form located at
www.nasba.org with supporting documentation.
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Score Notices are mailed to the address on file. Candidates are advised to submit Address/Name Change Form
at least two weeks prior to the release of scores.
Scores
CONTACT US
CPA Examination Services
Iowa Coordinator
PO Box 198469
Nashville, TN 37219-8469
Toll-free: 800-CPA-EXAM
Direct: 615.880.4250 Fax: 615.880.4290
Web: www.nasba.org Email: cpaes-ia@nasba.org
800-CPA-EXAM Call Center hours:
Monday - Thursday: 8 a.m. – 2 a.m., Eastern Time.
Friday: 8 a.m. – 6 p.m., Eastern Time.
