The CPA Exam is strenuous for anyone. But if you have a physical or academic disability, it may feel impossible. The good news? You can request CPA Exam accommodations to make the test-taking process more accessible, so you can excel without distraction and prove your public accounting expertise.
Learn all about CPA Exam accommodations, who is eligible, what adjustments have been approved in the past. Also, find out exactly how to request CPA Exam accommodations and schedule your Exam Section with these arrangements made. Don’t let a disability hold you back from pursuing your CPA license!
What are CPA Exam accommodations?
CPA Examination Services (CPAES) honors the Americans with Disabilities Act (ADA) to ensure that all qualified candidates have equal opportunity to pass the CPA Exam.1
These CPA Exam accommodations make slight adjustments to the normal testing environment that allow candidates to successfully take the exam without impediment or distraction from their disabilities.
Who can request CPA Exam accommodations?
Anyone applying to take the exam may request CPA Exam accommodations. However, the CPAES and your State Board of Accountancy reserve the right to approve or deny your application, and you must provide proof of your disability as defined by the ADA.
What types of disabilities are recognized?
CPA Exam accommodations can be made for people with disabilities that are recognized by the ADA. The Act uses disability as a legal term, rather than medical, defining disability as “a physical or mental impairment that substantially limits one or more major life activity.”2
When reviewing applications for accommodations, CPAES uses the following criteria to inform the disability’s eligibility and if an accommodation can be approved:3
The applicant has a disability as defined by the ADA
| There is a current need for testing accommodations
| A reasonable accommodation can be provided
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CPAES will incur all costs of approved accommodations, but candidates are responsible for the costs of obtaining diagnosis and documentation for their disabilities.3
What types of CPA Exam accommodations are available?
NASBA makes it very clear that CPA Exam accommodations need to maintain the psychometric nature and security of the exam. That said, many fairly simple accommodations are approved because they fall under that guideline — maintaining the exam's integrity while making the process more accessible to candidates with recognized disabilities.3
Secluded environment | Noise-cancelling headphones | Additional time
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Additional breaks
| Sign Language
| Breast Feeding
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How to request a CPA Exam accommodation
1. Fill out a CPA Exam accommodation form.
CPAES provides most jurisdictions with several services related to the CPA Exam, including an application for CPA Exam accommodations. If applying in one of these jurisdictions, you will fill out the CPAES Testing Accommodation Request Form at the time of your CPA Exam application.
These jurisdictions include:
Alaska | Colorado | Connecticut | Delaware |
District of Colombia | Florida | Georgia | Guam |
Hawaii | Iowa | Indiana | Kansas |
Louisiana | Main | Maryland | Massachusetts |
Michigan | Minnesota | Missouri | Montana |
Nebraska | New Hampshire | New Mexico | New Jersey |
New York | Ohio | Oregon | Pennsylvania |
Puerto Rico | Rhode Island | South Carolina | Tennessee |
Utah | Vermont | Washington | Wisconsin |
If you do not live in one of these states, you will apply directly to your jurisdiction’s State Board of Accountancy for both the CPA Exam and CPA Exam accommodations.
These jurisdictions include:
Alabama | Arizona | Arkansas | California |
CNMI | Idaho | Illinois | Kentucky |
Mississippi | Nevada | North Carolina | North Dakota |
Oklahoma | South Dakota | Texas | Virgin Islands |
Virginia | West Virginia | Wyoming |
Whether you’re applying for CPA Exam accommodations through the CPAES or a specific jurisdiction, you will need to explain the details of your condition and provide medical documentation as part of your application. Likewise, if you’ve been granted testing accommodations at a high school or college level, you will provide proof of that approval, too.1
2. Send CPA Exam accommodation request form and exam application.
Once you’ve filled out your applications for the CPA Exam and accommodations, it’s time to send them to the CPAES or your State Board of Accountancy. You’ll need to include application fees and likely your transcripts and higher education degree.
3. Receive your NTS and CPA Exam accommodation approval.
Response timing varies based on which governing body manages your application (i.e., CPAES or a State Board), but mailed-in applications normally receive responses in four to six weeks.
With your approval will come your Notice to Schedule (NTS).
4. Call to schedule your CPA Exam Section.
CPA Exam accommodations cannot be scheduled through Prometric’s website. Once you have been approved, you must call Prometric directly—with your NTS in hand and at least 10 days prior to the date you wish to sit for the exam—in order to schedule.
Be ready to name the dates, time, and locations for each section you want to schedule. You can choose to schedule one section at a time or multiple sections at once.
Within the United States, the Prometric number is 1-800-967-1139.4
5. Verify your accommodation plan.
Once you’ve successfully scheduled your Exam Section, Prometric will send you a verification email containing all the information of your CPA Exam accommodation, time and date of your scheduling, etc. Read this email thoroughly to make sure that all data is correct, you understand the plan for exam day, and that the CPA Exam accommodations provided will adequately meet your needs. If any information is incorrect, contact Prometric immediately.
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