CPA Examination

The Computer Based Test (CBT) CPA Examination  is offered during four testing-window opportunities throughout the year. 

Testing Windows


Subject Areas and Length of Examination

Auditing and Attestation (AUD) – 4.5 hours
Financial Accounting and Reporting (FAR) – 4 hours
Regulation (REG) – 3 hours
Business Environment and Concepts (BEC) – 2.5 hours

Examination Fee Schedule Effective August 1, 2008

$226.28 – Auditing & Attestation (AUD)
$214.35 – Financial Accounting & Reporting (FAR)
$190.50 – Regulation (REG)
$178.58 – Business Environment  Concepts (BEC)

Administrative Processing Fees paid to the West Virginia Board of Accountancy (submitted with application)

Initial CPA Examination Application – $170.00
Re-Exam Fees – $40.00 per part (use Intent to Sit form)

A prospective Examination Candidate should review this site’s entire CPA Examination section and the following external sites for additional information. This sample tests will familiarize CPA exam candidates with the format, content, and functionalities of the CPA Examination.  Sample tests use the same software as the actual CPA Exam and let candidates download and answer a small set of multiple-choice questions and a simulation. IT IS HIGHLY RECOMMENDED THAT YOU REVIEW THIS SITE BEFORE TAKING THE  COMPUTERIZED EXAMINATION. NASBA’s web site provided to accept testing fees

1-800-CPA-EXAM (1-800-272-3926) or 1-866-MY-NASBA (1-866–696-2722)  NASBA’s numbers provided to accept exam fees by telephone