The English Proficiency Exam for Certified Public Accountants (CPA) is a requirement for non-English speaking CPA candidates in the United States. The exam is commonly referred to as the TOEFL iBT and measures the individual's ability to read, speak, listen, and write in English.
Here are some key points about the exam:
1. Purpose: The primary purpose of the exam is to ensure that non-native English speakers seeking to become CPAs have sufficient language skills to meet the demands of the profession.
2. Exam Format: The exam is administered online and consists of four sections – reading, writing, speaking, and listening. It takes approximately four hours to complete all four sections.
3. Minimum Score: The minimum score required varies by state, but typically ranges from 80 to 100 points out of a possible 120. This means that individuals must perform well on each section of the test to meet the minimum requirements.
4. Administration: The exam is administered by the Educational Testing Service (ETS) and can be taken at designated testing centers. Candidates are responsible for paying the exam fee, which ranges from $160 to $250 depending on the location.
5. Preparation: To prepare for the exam, candidates can enroll in language courses, attend workshops, or purchase study materials from ETS or other providers.
In summary, the TOEFL iBT is an important component of the CPA certification process for non-English speaking candidates. It measures their English language proficiency and ensures that they possess the necessary language skills to succeed in the accounting profession.
