Marcia Hultman

Cabinet Secretary

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South Dakota Board of Accountancy

Exam Notices

CPA Exam Notice for Candidates

CPA Exam Reimbursement for Veterans

Review the CPA Examination Tutorial and Sample Tests


CPA Exam Notice for Candidates

Exam Fees

  • Exam Fee Increase, effective after 12 p.m. CDT on Friday, Aug. 4, 2023.
  • All sections of the exam will have the following changes:
    • NASBA will increase their Gateway fee from $27.00 to $30.00 per section. AICPA will increase their exam grading fee from $120.00 to $130.00 per section.
    • Prometric will increase their hourly seat fee from $21.21 to $22.06 and the security fee from $6.31 to $6.56.
    • Applications for the exam received after 12 p.m. CDT on Aug. 4, 2023, will be assessed the new rates of the exam.
Exam Changes
  • Your notice to schedule (NTS) is valid for six (6) months from the date of issuance, with the exception of the BEC section. All testing for the BEC section ends on 12/15/2023, with no exceptions.
  • Applications for the BEC section will be accepted through November 14, 2023.
  • Disciplines (BAR, ISC, TCP) will begin testing on January 10, 2024. The Board will start accepting applications for the discipline sections November 27, 2023.

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CPA Exam Reimbursement for Veterans

The U.S. Department of Veterans Affairs (VA) will reimburse eligible individuals for the cost of the Uniform CPA Examination as part of its veteran education benefits program. Veterans, or those on active duty, should download VA Form 22-1990 and eligible children or spouses should download VA Form 22-5490 from benefits.va.gov/gibill/.

To apply for reimbursement, send a copy of your test results with a letter requesting reimbursement.

The letter should include:

  • The name and date of test.
  • The name and address of the organization issuing the license or certificate (i.e., the appropriate board of accountancy).
  • The cost of the test.
  • It should also contain the statement "I authorize release of my test information to VA."

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Review the CPA Examination Tutorial and Sample Tests

To become familiar with the CPA examination's functionality, format and directions, candidates are responsible for reviewing the CPA Examination Tutorial and Sample Test. Failure to follow the directions provided in the Tutorial and Sample Tests, including the directions on how to respond, may adversely affect candidate scores.

The CPA Examination Tutorial includes an overview of:

  • The common tools used on the examination.
  • How to navigate within a testlet and between testlets.
  • How to complete the various forms used on the examination.
  • How to answer the research question.
  • How to use the authoritative literature search engine.
  • How to use the word processor for the written communication task.

The CPA Examination Sample Tests:

  • Allow candidates to use the software and tools that will be available during the examination.
  • Include sample test questions that represent the question types found on the examination (multiple-choice, task-based simulation and written communication).

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