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2014 CPA Exam Booklet

 

 

Applications

ADA Candidates

Application Fee

Application Process

Education

Requirements

 

Fees

Application Fee

Section Testing Fees

 

Testing

Board of Examiners

Prometric Sites

Re-print your NTS

Section Length

Test Dates

 

Scores

CPA Exam Pass List

Credit

New Score release timeline FAQs

Scores

 

 

 

CPA Exam Pass List

 

January - February 2014

Michael Bergey
Martha Chappell
Joseph Clark
Eric Jessa
Toralyn Jones
Anthony Mukuna
Admir Nezirevic
Kristen Ovitt
Gregory Puccetti
Mitchell Ririe
Maiko Rueff
Lois Salinas
Brock Searle

 

April - May 2014

Ryan Ballain
Steve Bates
Brooks Bodily
Emily Brawley
Nicholas Burrows-Hall
Sheena Garcia
Thomas Golden
Angelica Guzman
Adam Heisler
James Jones
Jace Katseanes
Jennifer Kuehn
Ryan Lee
Laura Ray
Michael Rowley
Jared Rucks
Abel Soares III
Nickolas Thiros
Juliana Tucker
David Walquist
John Wonderlich
Roman Ybarlucea

July - August 2014

Lindsay M. Andrysiak
Juline A. Berning
Jeremy J. Holcomb
B Russell Mower
Justin C. Murdoch
Michael J. Murphy
Andrew J. Newman
Michael T. Seven
Daniel J. Sorensen
Michael D. Wright
Xiang Zeng

October - November 2014

Jacqueline D Barrett

Kellan W Bateman

David M Beier

Kathryn Bennett

Nicole L Browning

Isaac L Brunson

Jennifer L Clark

Andrei N Cornell

Calvin R Cotten

Madison N Ediger

Erin K Espinosa

Jaymi L Farley-Long

Brittany M Gunderson

Stephanie D Helms

Daniel D Hopkins

Zhu C Huang

Gregory S Johnson

Jill K Jones

Melissa M Kaae

Kody P Laggis

Daniel L Leavitt

Philip J Matos

Morgan L Nichols

James H Phillips

Jorge L Rangel-Gutierrez

Samuel L Richter

Daniel Robison

Adam J Russell

Mason D Sessions

Danielle K Stephens

Travis D Wheeler

Douglas L Wrigley

January - February 2013

Joshua Alvey
Justin Armstrong
Jamie Berls
Macey Crow
Diana Gallinger
Daniel Harrell
Maegan Harris
Latisha Hulet
Jared Musick
Kerri Ohse
Larry Olson
Anthony Pierce
Travis Schaat
Eric Schuler
Christy Stein
Ann Swindell
Amanda Yergler

April - May 2013

Stacey Bagley
Grant Band
John Bankhead
Brian Basinger
Kerry Casperson
Jacob S. Emery
Jamie Hanosky
Colter Hansen
Dason Hatch
Brett Heffner
Tae Jung Kim
Alex Kling
Michael Kosman
Dan Kunkel
Han-Yi Kuo
Katherine Marck
Roderic Mourant
Hal Nguyen
Derik Nielsen
Joshua Packer
Ashley Sindlinger
Karen Skinner
Justin Tucker

July - August 2013

Jordan Alvey
Jordan Briggs
Shawna Engen
Theresa Flannery
Suzanne Freeman
Larry Gibbons
Kyle Holstine
Jessica Jaskowski
Michael Johnson
Karris Kimball
Robert Klepinger
Kristin O'Connor
Kristen Ovitt
Pembroke Rathbone
Rachel Scott
Tyson Weekes
Eric Wilkins
Sabrina Wilson
Jeremy Wonch

October - December 2013

Scott Allred
Ryan Ballestero
Ivey Bedsole
Kevin Congo
Kari Cook
Cole Duberow
Julia Duty
Patrick Farrell
Brody Fitch
Tyler Freeman
Lucas Goodman
Stephanie Hasler
Thomas Heffelfinger
Sara Hogue
Lawrence Hughes
Lin Jin
John Lamm
Osama Mansour
Cade Norman
Emilie Rodriguez
Robin Schmidt
Stacy Scott
Wyatt Sutton
Natasha Weathers
Richard Wilson
Huette Woerz

 

January - February 2012

Cody Birch
Christopher Black
Randall Brown
Catherine Crites
Hale Fields
Alesha Jolley
Christine Moe
Ilir Nina
Karl Pedersen
Joshua Steward
Melinda Tuia
Jessica Williams
Chad Winward

April - May 2012

Jared Blackham
Troy Braga
Christopher Chatwin
Scott DeBurgh
Minisha Doncouse
Joshua Hallett
Barbara Hyndman
Colin Livingston
Karen Mitchell
Thomas Muguira
Daniel Rengert
Jared Smith
Eric Story
Lorelle Toews

July - August 2012

Jordan Beehner
Jeremy Claunch
Jesse Cresap
Holli Fackrell
Kevin Frendt
Benjamin Martineau
Christopher Mui
Alaina Schrenk
Andrew Sheridan
Marcus Stuart
Sonse Sutezzo
Katie Wilson

October - November 2012

Toefuatai Afamasaga
Ronald G. Anderson
Senad Berberistanin
Ellen Christiansen
Carly L. Costello
Jacob A. Darrington
Jamie L. Duman
Kelsey J. French
Brian M. Heim
Terri J. Hunter
Marina M. Jackman
Craig D. Lebeau
Robert C. Morris
Kyle J. Munk
Nicholas S. Orgill
Ryan W. Paluso
Chad R. Parkinson
Anish Patel
Kirsten L. Pruett
Megan E. Reilly
Robert D. Renna
Theresa E. Schaefer
Arthur R. Tyczka
John D. Wheeler
Kelsey E. White
Christopher R. Wynn
Alex D. Yeggy
Brett R. Zollinger
Jordan A. Zwygart

January - February 2011

Morgann Ahern
Tyson Berg
Cody Corbridge
Brian Ellis
Douglas Godlove
Ken Hoang
Magan Hodge
Rheanon Hudson
Donald Jack
Angela Lane
Jimmy Lin
Nicole Lively
Heather Newell
Kari Sanderson
Joseph Whipple

April - May 2011

Michael Ball
Tyler Carringer
Rachelle Case
Janelle Conaway
Jessica Cooper
Heather Dayley
Nathaniel Eichner
Lixuan Floyd
Alex Heiner
Christal Holmes
Jessica McDonald
Esau Medina
Nathan Morin
Richard Parker
Christine Perez
Peter Schindele
Joshua Searle
Jarrod Stevens
Nola Tolk
Brady Workman
Adam Young

July - August 2011

Clinton Allen
Shuyi Chen
Wade Cicrich
Danial Cornell
Davin Cottle
Brinton Croff
Vincent D'Orazi
Kevin Gilbert
Cody Gough
Kari Hein
Paul Herndon
Benjamin Hoekstra
Edward Hurlbert
Amber Jackson
Tiernan Ketchum
Leslie Lopes
Ryan Marquez
Patrick Meegan
Daniel Packard
Rick Perez
Tara Pichette
Elizabeth Roman
Rick Sager
John Salmon
Melissa Warwick
Jordan White

October - November 2011

Joshua Bolin
Zachary Brown
Jason Christiansen
William Cox
Christina Duncanson
Dominique Elliott
Sarah Howk
Paul Jablon
Craig Jeppesen
Jonathan Kane
Ammon Kegel
Jeffrey Koehler
Noah Lull
Benjamen Mefford
Michael Montgomery
Nikole Ogami
Jeanne Olsen
Mathew Parish
Angela Pendlebury
Christina Peterson
Danielle Phillipp
Mark Ratliff
Amanda Shigeta
Michal Slavkovsky
Douglas Talbot

January - February 2010

Alyson Anderson
Gasparo Giacalone
Kristen Hams
Krista Hegstrom
Jay Holmes
Angela Kocherhans
Jennifer Nekl
Leslie Perez
Cherish Rooney
Richa Sabharwall
Jackie Stroud

April - May 2010

Jeffrey Banka
James Bird
Heather Burbank
Luke Christensen
Mendy Clark
Kelly Dowding
Nicholas Fugal
Kristina Guerricabeitia
Shane Hansen
Laura Hartwig
Keith Kemble
Qi Li
Kimberly Martin
Xiaowen Mei
Gavin Pendergast
Priscilla Reynolds
Melissa Rich
Kimberly Scott
Travis Seubert
Amanda Stamper
Callie Van Houten
Anthony Whiteley
Paul Wroten

July - August 2010

Elizabeth Barker
Jed Case
Joel Cohen
Missy Colyer
Michelle Crist
Lori Dobbins
Amber Francis
Jennifer Gerard
Lyndsay Goody
Chad Green
Thomas Gwinn
Elden Hallock
Ronald Jones
Bobby Jordan
Neal Koskella
Ryan Leavitt
James Madarieta
Lubov Prange
Michael Preston
Miri Ra
Steven Raeder
Rebecca Root
Branden Rudd
Thomas Schneider
Hyrum Steed
Nicholas Tobler
Shane Tucker
Devin Whyte

October - November 2010

Jerry Anderson
Clinton Armstrong
Tony Bastar
Melody Bergloff
Candace Boesiger
Bryon Budensiek
Michael Davis
Dallas Dobbs
Jorie Duncan
Timothy Fixter
Berret Harris
Andrea Hasenoehrl
Rhead Hatch
Winston Huang
Todd Jensen
Christina Kang
Lisa McCann
Michael McMullin
Sheena Muir
Daniel Neagoy
Anthony Oss
Justin Pearson
Anthony Rinaldi
Nathan Schanz
Kari Schroeder
Melanie Scott
Brandon Seals
Richard Sisson
Lucus Smith
Nathan Tuft
Huidan Vanhoozer
Blake Watanabe
 

January - February 2009

Travis Allred
Elizabeth Byczek
Jeffery Chadd
Stacey Courtial
Nathan John Fish
Julie Garrett
Geffery Hubble
James Hyatt
Jason McKay
Clarence Robison
Kristen Sabala
Sharon Sorenson
Trent Thompson
Huan Tse
Cory Wallace
James Yee
Aleksey Zverkov


April - May 2009

Stephen Anderson
Sheena Braulick
Brian Carney
Julie Flolo
Christopher Gailey
Cayley Hachtel
Joseph Hargrave
Gabrielle Hoole
Megan Judd
Ryan Lennberg
Jesikah Luangaphay
Mark Miller
Jason Sali
Aaron Sautter
Clifford Skinner
Shannon Stith
Fraser Tamaki
Natasha Tattersall
Julie Walton
Qijun Zhou

July - August 2009

Richael Belnap
Nathan Coburn
Hugh Edward
Christopher Floyd
Benjamin Harley
Jared Heward
Frances Jorgensen
Virgil Larson
Kelly McFarland
Timothy McMurtrey
Scott Miller
Shawn Overall
Leah Rourke

October - November 2009

Zachary Anderson
Benjamin Bird
Teresalee Blalock
Felisa Bravo
Robert W. Bush
Shih-Shan Chang
Brigit Christensen
Bryce Christensen
Carma Christensen
Daniel T. Coleman
Michelle B. DeSort
Fernando Diaz
David Felt
Michael D. Freeman
Randy Gentry
John Greentree
David T. Harris
Phillip Kunz
Ryan M. Larson
Ann J. Lowe
Daniel R. Miller
Stephanie Simmons
Angela Spaulding
Kristi Spotts
Alyssia Steele
Louise Street
Luke Sturdy
Timothy Sturges
Chad Trued

 

 

 

 


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New On-line Service for CPA Candidates

CPA Examination Candidate,
NASBA’s National Candidate Database (NCD) has implemented a new on-line service that allows you to download and reprint your Notice to Schedule (NTS). You will no longer need to contact NASBA to request a reprint of your NTS.
The free service is available to candidates in all jurisdictions that have an open NTS.  Please note: previously attended or expired NTSs are not available for reprint
Other Helpful Instructions

  • Jurisdiction ID numbers are on most score notices.
  • Texas candidates should note there are Nine (9) zeros in front of the actual jurisdiction ID number.  All zeros must be entered for the NTS to appear.
  • California and Virginia candidates’ ID numbers contain both letters and numbers.

HOW TO REPRINT MY NTS
Candidates can go to their state page and click on NTS (Example shown for the state of Louisiana):
image2


OR

Candidates can reprint their NTS directly via the link below:

https://ncd.nasba.org/gwprdv2/servlet/hgwcnr01
image3

 

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This message brought to you by National Association of State Boards of Accountancy (NASBA)
150 Fourth Avenue North, Suite 700, Nashville, TN, 37219
www.nasba.org

Prometric Testing Centers ( Idaho )  

Idaho State University - Meridian
1311 East Central Dr Rm 685
Meridian ID  83642
Phone 208-373-1815

Idaho State University - Pocatello 
1001 South 8th Avenue
Pocatello ID  83209
Phone 208-282-4506

Meridian Prometric

 

The Uniform CPA Examination is a Computer Based Test comprised of four sections.  The length and testing fees vary for each section.  

THE SCORE REVIEW PROCESS

....................................................................................................................................................................................

What is a score review? 

How do I request a score review? 

What is the fee for a score review?       

A Score Review is a review and verification of the candidate's score. Because all scores undergo several quality control checks before they are reported, a score review seldom results in a score change. However, the score review option is available to candidates who would like to have their scores rechecked.

During a limited period of time following score release, candidates may request a review of the scores they earned at the most recent examination given.

There is a Score Review and Appeal Process available for candidates/ If you would like to request that your score be validated by the AICPA, you may request a score review. It might be helpful for you to know that all reported scores are subject to routine quality controls and are, in fact, scored twice before they are reported to state boards. As a result, the likelihood of a score change following score review is exceedingly small, or less than 1 percent of all requested score reviews since the inception of the computer based test.

 

       


www.cpa-exam.org
 
Do you qualify to take the Uniform CPA Examination as an Idaho candidate?
 REQUIREMENTS

Age

Candidates must be eighteen (18) years of age or older.

Good Moral Character

Each applicant must sign the Idaho Department of Law Enforcement Criminal History Records Check form and return it with their application.  

Residence

An applicant for the CPA Examination must be a resident , have been a resident, or intend to immediately become a resident of the State of Idaho with the intention of remaining.

Education 

Baccalaureate Degree or Equivalent with 30 or more semester hours (or 45 or more quarter hours) in business administration subjects, of which at least 20 or more semester hours (or thirty or more quarter hours) shall be in the study of accounting subjects. If you have a combination of semester credits and quarter hours, you can convert the quarter hours to semester credits by multiplying the quarter hours by two (2) and then dividing by three (3).  All transcripts must be sent directly from the college or university. Transcripts delivered to the student in a sealed envelope will not be accepted by the Board.  All transcripts must contain a signature of the Registrar or some other official representative of the institution. Transcripts received with the application or marked "issued to student" and without the official seal will not be accepted. Applicants who have attended or graduated from a foreign school may be required to have a professional evaluation of their foreign transcript(s).  The transcript evaluation must show a course-by-course breakdown of accounting, business-related, and general education subjects.  It is the applicant's responsibility to ensure the timely submission of the evaluation.  NASBA offers an international evaluation service or you can contact evaluators who are a member of the National Association of Credential Evaluation Services (NACES) www.naces.org A list of members can be found here.   Others may be acceptable and this list is not intended to be inclusive.  All transcripts must be sent directly from the school to the Board office at:

 
Idaho State Board of Accountancy
Attn:  Sandy Bly
PO Box 83720
Boise  ID  83720-0002
APPLICATION PROCESS 

  1

Submit application and pay application fee.  

The application deadline has been eliminated.  You should apply for sections you anticipate taking during a six month period.  NASBA will bill you for all sections that you indicate on your application, and issue an NTS for those sections after full payment. NASBA's payment is due within 90 days. 

You will not be allowed to apply for any sections with an open NTS.  Any application received for a section with an open NTS will be revised to delete that section.  

Re-Exam Candidates:

Candidates who last took the exam as an Idaho candidate will complete the CBT Re-Exam application.  The application process takes only a few days for a re-exam applicant.

 

Transfer Candidates:

All transfer candidates (candidates who last took the exam in a jurisdiction other than Idaho) must complete the CBT CPA Exam Application Packet.  These candidates will be required to have their College or University send official transcripts. 

 

Applicants who have applied for the cpa exam in another jurisdiction must submit the Idaho Interstate Exchange form to the other jurisdiction.  The candidate is responsible for paying any fee associated with this form and should contact the other jurisdiction to see if there is a fee to complete the form and return it to the Idaho State Board of Accountancy.  The grades may be accepted by the Idaho Board in lieu of examination of subjects passed, provided the state has standards and requirements at least equivalent to the requirements of the Idaho State Board of Accountancy. The application process takes approximately 30 days for a transfer candidate.

 

First Time Candidates:

All first time candidates must complete the CBT CPA Exam Application Packet.  These candidates will be required to have their College or University send official transcripts. The application process takes approximately 30 days for a first time candidate.  All first time candidates will also be required to complete a candidate questionnaire when they submit payment online for the NASBA payment coupon.  Candidates who pay by mail or over the phone will also be required to complete the questionnaire, and will be notified by the Board.  Candidates who do not complete the questionnaire may be delayed in testing.     

Download forms from our web site!

The Idaho State Board of Accountancy will collect the following application fee:  Please do not send cash.  Your canceled check is your receipt. Your check must be payable to the Idaho State Board of Accountancy.  Exam application fees are not refundable.  

 

Original (first time sitting as an Idaho candidate)

 $100.00
Transfer (candidates who last took the exam for a jurisdiction other than Idaho)    $100.00
Re-Exam (candidates who last took the exam as an Idaho candidate)            $  50.00

Candidates who have credit for passed sections:  

It is the candidates responsibility to apply an adequate amount of time prior to expiration of credit to ensure that they will be able to schedule a test date. For more information, see the credit section.

 

ADA Requests

If you have a disability, or medical condition, and you wish to request an accommodation for the CPA Examination, you will be required to complete a form requesting the accommodation.  You will be notified in writing of the Board's decision.  Documentation of a disability and/or previous accommodations must be attached to the exam application. If you wish to discuss this issue further or would like additional information or the necessary form, please contact Sandy Bly, at the Board office by e-mail or phone 208-334-3584.

  2 Board approves candidate and submits ATT (Authorization To Test) to NASBA.  The ATT is valid for 90 days.
  3

NASBA sends an invoice to the candidate for testing fees.

Candidates will be responsible to pay the testing fees to NASBA (The candidate has 90 days to pay NASBA.) for each section of the examination they apply for.  This includes the AICPA fee, NASBA fee, Prometric fee and the Security fee as follows:

   

Exam Section Name and Length

Formerly

AICPA Fee
(per section)

NASBA Fee
(per section)

Prometric Fee

 

$19.52 per hour

Security Fee

Total Invoiced

Auditing & Attestation
4 hours

AUDIT

$90.00*

$18.00

$78.08

$5.95

$192.03

Business Environment & Concepts
3 hours

LPR

$90.00*

$18.00

$58.56

$5.95

$172.51

Financial Accounting & Reporting
4 hours

FARE

$90.00*

$18.00

$78.08

$5.95

$192.03

Regulation
3 hours

ARE

$90.00*

$18.00

$58.56

$5.95

$172.51

 

 

  4 Candidate submits payment to NASBA prior to expiration of ATT (Authorization To Test). 
  5 NASBA receives payment from candidate.
  6 NASBA issues NTS (Notice to Schedule) with 6 month expiration date.
  7 Candidate contacts Prometric to schedule testing.

If you are approved as an Idaho candidate, you may take the exam at any Prometric testing center offering the exam.  

 

Testing Dates

The exam will be available in "windows":  Each window will consist of three (3) months.  

 
January February  March
Scheduling & Testing Scheduling & Testing

 

Scheduling / No Testing

 

April May June
Scheduling & Testing Scheduling & Testing

 

Scheduling / No Testing

 

July August September
Scheduling & Testing Scheduling & Testing

 

Scheduling / No Testing

 

October  November December
Scheduling & Testing Scheduling & Testing

 

Scheduling / No Testing

 

  8 Candidate takes exam.
  9 Board notified of candidate scores.
10

Board issues scores to candidate.

There is no longer a Uniform Grade Mailing date. NASBA will process the data into Score Notices (candidates will receive their score in the same manner they received their payment coupon and their notice to scheule). Check your CPA Exam score online!

 

Score Review or Appeal:

NASBA provides score review and score appeal services. Through them, candidates may request to review and appeal their scores. The likelihood that a candidate's score will change because of a review or an appeal is extremely low. However, the decision to review or appeal is up to the candidate.


Credit For Subjects

Candidates may take sections individually and in any order.  Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took that test section(s), without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections, provided that:                      

a.  Candidates must pass all four test sections of the CPA Examination within a rolling eighteen (18) month period, which begins on the date that the first test section(s) passed is taken;            

b. Candidates cannot retake a failed test section(s) in the same examination window; and            

c. Candidates who do not pass all four sections of the CPA Examination within the rolling eighteen (18) month period shall lose credit for any test section(s) passed outside the eighteen (18) month period and that test section(s) must be retaken.          

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