The Uniform CPA Examination is the examination that individuals must pass in order to qualify for licensure as Certified Public Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands). The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are required for licensure as a CPA. Consequently, passing the Examination is not, in itself, sufficient to meet requirements for licensure.

Policy decisions for the Uniform CPA Examination are made by the AICPA Board of Examiners after consultation with appropriate subcommittees and examination stakeholders.

Yes. The Examination is available only in a computer-based format.

The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

The eligibility requirements vary by jurisdiction. Each jurisdiction has specific requirements regarding education, experience and residency. Refer to your jurisdiction's application materials for additional information.

The passing score is determined by the AICPA Board of Examiners (BOE). Like most other significant BOE decisions, the passing score decision is supported by a strong collaborative effort among the Examination partners. The standard-setting process followed for the computer-based test (CBT) was rigorous, and performed with input from the National Association of State Boards of Accountancy (NASBA), state boards of accountancy, and several consultant psychometricians. In setting the passing score, the BOE considered many factors, including standard-setting study results, historical trends, any changes in CPA Examination content, and input from the academic community and the profession. The passing score is the basis of the pass or fail decision recommended to boards of accountancy on the advisory score report.

IMA® is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. IMA offers its members exclusive access to the CMA program. We are committed to helping you – and our network of more than 70,000 members – to expand your professional skills, better manage your organization, and enhance your career.

ICMA® (Institute of Certified Management Accountants) is the certification affiliate of IMA. ICMA is responsible for developing, administering, and grading the CMA exam; establishing the policies and procedures for the CMA program; and for ensuring the program’s overall integrity. The ICMA Board of Regents is responsible for setting the policies, and the ICMA staff is responsible for operations.

Membership in IMA.
A bachelor’s degree from an accredited college or university. Please reference the Education Qualification Section of the CMA Handbook.
Two continuous years of professional experience in management accounting or financial management. Passing Parts 1 and 2 of the CMA exam.

The CMA exams are computer-based and administered at hundreds of testing facilities worldwide. With three testing windows each year, you can sit for an exam at a time and place convenient for you. If you are enrolled in the CMA program and are ready to sit for the exam, here are the steps: 1 Register for the exam 2 Receive confirmation of your registration which provides your authorization number(s), testing window(s), and the instructions for candidates.