The Certified Public Accountant (CPA) Exam is one of the most challenging professional certification exams, requiring candidates to demonstrate a deep understanding of accounting, auditing, taxation, and business concepts. Given its complexity and the extensive effort required to prepare, receiving a failing score can be disappointing, especially if a candidate believes that their performance was better than the score reflects.
In such cases, some candidates may consider appealing their CPA Exam score in hopes of a different outcome.
This guide will provide a comprehensive overview of the CPA Exam score appeal process, including eligibility criteria, the steps involved, potential outcomes, and whether appealing is a viable option for candidates. Understanding this process is crucial for those who believe their exam results may have been incorrectly assessed.
Can You Appeal Your CPA Exam Score?
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The CPA Exam is scored using a complex and highly automated process, making errors in grading rare. However, some jurisdictions allow candidates to appeal their scores through a process known as a score review or re-score request. It is important to note that not all states permit score appeals, and those that do often have strict limitations on what can be challenged.
A score review does not involve re-evaluating how a candidate answered each question but instead ensures that the original scoring was processed correctly. If a candidate believes that a computational or administrative error may have impacted their score, requesting a review may be an option. However, it is unlikely that a score review will result in a significant change, as the exam is carefully scored and verified before results are released.
How the CPA Exam Scoring Process Works
Before considering an appeal, it is helpful to understand how the CPA Exam is scored. Each section of the exam is graded on a scale of 0 to 99, with a minimum passing score of 75. The exam consists of multiple-choice questions (MCQs), task-based simulations (TBSs), and, in the case of the Business Environment and Concepts (BEC) section, written communication tasks.
The scoring process follows a computerized adaptive model for MCQs, where the difficulty level of subsequent testlets is adjusted based on the candidate’s performance. TBSs and written communication tasks are graded using a combination of automated systems and human reviewers to ensure fairness and consistency. Before finalizing scores, the American Institute of Certified Public Accountants (AICPA) conducts multiple layers of validation to minimize the risk of errors.
Due to these rigorous grading methods, discrepancies in scoring are uncommon, and successful appeals are rare. However, candidates who believe their score does not accurately reflect their performance may still choose to pursue a score review.
CPA Exam Score Appeal vs. Score Review
Many candidates confuse score appeals with score reviews, but they are not the same process.
A score appeal typically refers to a formal request for a re-evaluation of an exam section, where the candidate argues that their answers were improperly scored. This process, however, is not available in most jurisdictions.
A score review, on the other hand, is a procedural check to ensure that a candidate’s responses were correctly processed and calculated. The review does not involve re-grading subjective responses or reconsidering how the exam content was interpreted. Instead, it verifies that no errors occurred in the original scoring process.
Since the CPA Exam is graded with precision and accuracy, score reviews rarely result in a different outcome. Candidates considering a review should carefully assess whether the cost and effort are worth pursuing.
4 Steps How to Appeal or Request a CPA Score Review
For candidates who meet the eligibility criteria and are in a jurisdiction that allows score reviews, the process generally involves the following steps:
Step 1: Confirm Eligibility with Your State Board of Accountancy
Since score reviews are not available in all states, candidates must first check with their state board of accountancy to determine if they can request a review. This information is usually available on the state board’s website or through direct contact with the board.
Step 2: Submit a Formal Request
Candidates who are eligible must submit a formal request for a score review, typically through the National Association of State Boards of Accountancy (NASBA) or directly to their state board. This request often requires completing an application and paying a non-refundable fee.
Step 3: Wait for the Review Process to Be Completed
Once the request is submitted, the review process begins. The AICPA and NASBA will verify the accuracy of the score calculation but will not re-grade subjective responses. The process usually takes a few weeks, depending on the jurisdiction.
Step 4: Receive the Outcome
After the review is completed, candidates will receive notification of whether their score has changed. Since errors in grading are rare, the outcome is unlikely to be different from the original score.
Is Requesting a Score Review Worth It?
Given that the CPA Exam scoring process is highly reliable, candidates should carefully weigh whether requesting a score review is worth the time and cost. A score review does not provide insight into what went wrong on the exam or offer feedback on performance. It simply ensures that no computational errors occurred.
Most candidates who fall short of a passing score would benefit more from analyzing their weaknesses, adjusting their study strategies, and retaking the exam rather than pursuing a score review. Since the appeal process is costly and rarely results in a changed score, retaking the section with better preparation is often a more effective approach.
Alternative Options If You Fail the CPA Exam
Failing a section of the CPA Exam can be discouraging, but it does not mean the end of the journey. Candidates who do not pass have several options to improve their chances on the next attempt:
Review Your Score Report: While the CPA Exam does not provide detailed feedback, the score report includes performance categories that highlight strengths and weaknesses. This can help candidates refine their study approach.
Adjust Your Study Strategy: If a candidate scores close to 75, reviewing the weaker areas and focusing on practice questions and simulations can be beneficial.
Consider a CPA Review Course: Many candidates find success using CPA review courses that provide structured study plans, practice exams, and personalized feedback.
Retake the Exam as Soon as Possible: Since CPA Exam sections must be passed within an 18-month window, retaking the exam promptly can prevent losing credit for previously passed sections.
Frequently Asked Questions
Can I appeal my CPA Exam score if I believe it was graded incorrectly?
Most state boards do not allow formal score appeals, but some jurisdictions permit a score review to verify that your responses were processed and scored correctly. However, the review does not involve re-grading subjective answers, making score changes highly unlikely.
What is the difference between a CPA Exam score review and a score appeal?
A score review checks for computational or administrative errors in grading, while a score appeal (which is generally not available) would involve re-evaluating the actual answers. Since the CPA Exam follows a rigorous automated and human grading process, errors in scoring are extremely rare.
How do I request a CPA Exam score review?
If your state board allows score reviews, you must submit a formal request through NASBA or your state board, usually accompanied by a non-refundable fee. The process takes a few weeks, and the review only ensures that scoring was processed correctly.
Is it worth requesting a CPA Exam score review?
Since score reviews rarely lead to a change in results, most candidates are better off focusing on preparing for a retake rather than pursuing an appeal. Unless you believe there was a serious administrative error, investing time in improving weak areas is a more effective strategy.
Bottom Line
The CPA Exam score appeal process is a limited and rarely successful option for candidates who believe their score was incorrectly assessed. While some states allow score reviews to verify the accuracy of score calculations, these reviews do not involve re-grading subjective answers or reconsidering test content. Given the exam’s rigorous grading process, score reviews seldom result in a different outcome.
Rather than relying on an appeal, most candidates are better off analyzing their performance, refining their study approach, and preparing for a retake. While failing a section can be frustrating, persistence and strategic study improvements are the best paths to eventual success on the CPA Exam. With dedication and the right preparation, achieving CPA certification is within reach.
