US CPA Exam Registration and NTS Process 2026 — Step-by-Step Guide

Registering for the US CPA exam can feel confusing — it involves state boards, NASBA, eligibility checks and a document called the Notice to Schedule (NTS). Understanding the process up front makes it far smoother. This guide explains how US CPA exam registration works, the role of the NTS, and what to watch out for — in clear, plain language. (CPA requirements and processes vary by state and change over time, so always check the current rules with your chosen state board, NASBA and the AICPA.) It's useful for anyone, including international candidates, considering the US CPA.

Who administers the US CPA?

The US CPA is not run by a single national body. It involves three players: the individual state boards of accountancy (which license CPAs and set eligibility requirements, and differ from state to state), the AICPA (which sets and scores the exam), and NASBA (the National Association of State Boards of Accountancy, which coordinates much of the process). Because requirements vary by jurisdiction (state), your first decision is which state board to apply through — and that choice affects your eligibility and steps.

The registration process, step by step

While details vary by state, the typical path is:

• Choose a state board whose eligibility requirements you meet (these centre on education — often a set number of credit hours, commonly around 120 to sit and 150 to license, with specific accounting and business coursework).
• Submit your application and supporting documents (such as academic transcripts) to that state board. International candidates usually need a credential evaluation of their qualifications first.
• Receive authorisation to test once your eligibility is confirmed.
• Pay the exam fees (via NASBA) for the sections you intend to take.
• Receive your Notice to Schedule (NTS) — the key document that lets you book your exam.
• Schedule and sit the exam at an approved test centre (with international testing available in some locations).

What is the Notice to Schedule (NTS)?

The Notice to Schedule (NTS) is the document that authorises you to book and sit a specific exam section. You can't schedule an exam without it. Two things matter: the NTS is usually valid only for a limited window (the length varies by state — commonly several months), and you must sit the section before it expires or you lose the fees and have to reapply. You typically receive an NTS for each section you've paid for, so it's important to only pay for sections you can realistically sit within the validity period. Planning the timing of your NTS carefully is one of the most important practical parts of the process, and a common place where candidates waste money by over-committing to sections they then can't sit in time.

The exam sections

Under the current CPA exam model, candidates sit three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). All candidates take the same Core; the Discipline lets you reflect your interests, while still qualifying as a CPA. (Confirm the current section structure with the AICPA, as the exam model is periodically updated.)

Tips for international and first-time candidates

A few things make the process smoother. Research state requirements carefully before committing, since eligibility (especially credit-hour rules) varies and matters a great deal for international candidates. Get your credential evaluation done early if you studied outside the US. Plan your NTS timing so you don't pay for sections you can't sit in time. And schedule early, as test-centre slots can fill up. Going in with a clear understanding of the steps saves time, money and stress.

Frequently asked questions

Who administers the US CPA exam?

The state boards of accountancy (which license CPAs and set requirements), the AICPA (which sets and scores the exam), and NASBA (which coordinates much of the process). Requirements vary by state.

What is the NTS?

The Notice to Schedule — the document that authorises you to book and sit a specific exam section. It's valid for a limited window, and you must sit the section before it expires.

What sections are in the CPA exam?

Three Core sections (AUD, FAR, REG) plus one Discipline section chosen from BAR, ISC or TCP, under the current CPA exam model. Confirm the structure with the AICPA.

Can international candidates take the US CPA?

Yes — but they usually need a credential evaluation of their qualifications and should check the chosen state's eligibility rules carefully. International testing is available in some locations.

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