Before you can sit for the CPA exam, you need to meet certain CPA exam requirements in order to be eligible. These requirements differ from state to state, but they generally include the following:
Usually, a bachelor’s degree is required, along with specified numbers of accounting and business courses (usually at least 24 semester hours of each). With the exception of two states (Connecticut and Virginia), the candidate must have completed 150 college credits, which is equivalent to 5 years of full-time study, before s/he is eligible to write the CPA exam. (Connecticut and Virginia still require the 150 credits to be completed before the candidate can be licensed though.)
Some states require cpa exam candidates to be US citizens.
Many states have a minimum age requirement, which a vast majority of candidates will have met anyways, by the time they have completed all the education requirements.
For cpa exam requirements by state, please refer to: http://www.becker.com/accounting/cpaexamreview/state/
When you think you have met cpa exam eligibility requirements, you can go to http://www.nasba.org to apply to take the cpa exam. Once you’re deemed eligible to sit for the CPA exam, you will receive a Notice To Schedule (NTS). Then you can go to the Prometric Services Website to schedule your exam(s).
Meeting the above cpa exam requirements is just the first half of the story. To many, passing the CPA exam is the more difficult task. To maximize your chances of passing the exam, seriously consider using a good CPA exam review course. You can find out pros and cons of each cpa review course at http://www.CPAReviewCourse.org. Also, I’ve blogged about my experiences with a couple of the courses in my cpa exam blog at http://www.PassTheCPAExam.org.