Perhaps every aspirant knows how tough and challenging it is to pass the CPA exam on the first attempt. Being in the race to become a CPA the first thing that comes to mind is joining one of the review classes for exam preparation. But in this blog, we won’t talk about the review courses or exam patterns. This blog is about knowing the different stakeholders and their roles in the process of taking and passing the CPA Exam.

It will help you know whom to contact in case of particular issues. Let’s start.

AICPA – American Institute of Certified Public Accountants

The American Institute of Certified Public Accountants (AICPA) is the first organization you should be aware of. The AICPA develops the CPA Exam and modifies the exam content as required. They are in charge of ensuring the relevance of the CPA Exam.

The AICPA’s Examinations team is answerable to the Board of Examiners (BOE), a committee comprising senior volunteers with accounting and testing expertise. The BOE ensures that candidates passing CPA exams demonstrate the necessary knowledge and skills for a CPA license and serve the public.   

State Board of Accountancy  

The AICPA does not conduct the CPA Exam; state governments do. Each state has its own board of accountancy that supervises the accounting profession within their state. To become a CPA, you must first apply and be authorized by your state board of accountancy.  

NASBA- National Association of State Boards of Accountancy 

The National Association of State Boards of Accountancy (NASBA) is a non-profit organization that aids individual state boards in carrying out their responsibilities, which include conducting the CPA Exam. NASBA serves all 55 jurisdictions and territories in the United States, as well as over 50 overseas regulatory agencies.

One of the services by NASBA is the issuance of your Notice to Schedule (NTS). The NTS permits you to book your exam with Prometric, the CPA Exam testing center. You will receive your NTS once your state board of accountancy approves your application and you have fulfilled all prerequisites to sit for the exam.  


Prometric is a testing company that offers evaluation services to businesses all around the world. They are in charge of conducting the CPA Exam at hundreds of test centers in over 160 countries. Prometric provides a number of services to assist applicants in preparing for their examinations, such as practice tests and study materials.

When you are ready to take the CPA exam, make an appointment with Prometric and pay the required fee. When you are going to take the test, you must carry your NTS with you.

Final Thought

Now that you know about the various stakeholders of the CPA exam, you can contact them and be aware of what to expect throughout the CPA Exam process. These organizations are responsible to assist candidates in becoming CPAs.  

Similarly, Andrew Katz Tutoring helps candidates successfully complete the CPA exam. They provide personalized “gold standard” assistance through private and group tutoring CPA classes. The sessions include reviewing multiple choice questions and simulations and focusing on key concepts enabling students to master the material for the CPA exam.