The American Institute of Certified Public Accountants (AICPA) develops and scores the Uniform
CPA Examination. The appeal option enables candidates to view the test questions or simulation problems that they answered incorrectly
together with their responses, and to submit comments on-line. The confidentiality of the examination requires that such viewing
sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of the
candidate's board of accountancy or its designee.
Candidates should consider requesting an appeal only if they want to review their incorrect responses because they believe that there
is a question or simulation problem that they would like to challenge. When they review the questions or simulation problems that they
have answered incorrectly, they may decide to challenge the validity of one or more items. If they decide to do so, they must be
prepared to present a cogent, vigorous and compelling defense of their incorrect responses. Please note that candidates will not be
able to submit new responses during an appeal. However, they will have the opportunity to challenge question(s) or simulation
problem(s) and defend the response(s) they provided at the examination.
The time allotted for an appeal session is the same amount of time allotted for that section of the examination. Candidates should be
aware that they may be required to travel to either their Board of Accountancy offices or NASBA's offices in Nashville, TN. Candidates
are responsible for their own travel arrangements and costs.
Please click the VIEW icon to retrieve the PDF version of this form.