CPA Exam Accommodations: Eligibility, Documentation, and Appeals

To get CPA exam accommodations, submit NASBA’s Testing Accommodations Request Form together with your exam application, attach recent diagnostic documentation from a qualified healthcare professional, and wait for your Board of Accountancy to approve the request before you schedule with Prometric. NASBA’s CPA Examination Services handles this process for most of the 55 member boards of accountancy and coordinates approved modifications with Prometric testing centers.¹ Federal law requires testing entities to make professional licensing exams accessible to candidates with disabilities.²

Who Qualifies

Under the ADA, a disability is a physical or mental impairment that substantially limits one or more major life activities, including reading, concentrating, thinking, learning, seeing, hearing, speaking, breathing, walking, and working.³ You also qualify if you have a record of such an impairment or are regarded as having one, even if the condition is currently in remission or episodic. Mitigating measures like medication or hearing aids are not considered when the testing entity evaluates whether a disability exists, so your ADHD is assessed as your underlying condition without the effect of your medication.⁴

Common conditions behind CPA exam accommodation requests include ADHD, dyslexia, anxiety disorders, chronic pain conditions, visual or hearing impairments, and mobility limitations. NASBA’s documentation distinguishes between vague terms like “learning problems” or “deficiencies” and actual diagnosed conditions such as ADHD, dyslexia, or multiple sclerosis. A clinical diagnosis of a specific, recognized condition is what opens the door.

What You Can Request

There is no closed list of approvable accommodations. Each request is evaluated on the documented connection between your disability and the barrier standard testing conditions create.⁵ The most commonly granted modifications fall into a few categories:

Extended time, most often time-and-a-quarter (25% more) or time-and-a-half (50% more). Double time is available but less frequently granted.
Additional breaks, or breaks that pause the exam clock instead of counting against your testing window.
A separate testing room at the Prometric center. These rooms are not soundproof but isolate you from the main floor.
Noise-cancelling headphones.
An adjustable-height workstation, available in separate rooms at select Prometric sites.
A recorder or amanuensis who enters your answers on your behalf. This requires a separate room.
A sign language interpreter.
Satellite speakers that amplify sound, scheduled in a separate room.

Federal regulations let a testing entity decline a specific accommodation only if it would fundamentally alter what the exam measures or create an undue burden.⁶ “Fundamental alteration” challenges are rare for time extensions and environmental modifications, and come up more often when a request would change the skill being tested.

Documentation to Gather

You need a documentation package from a licensed or certified healthcare professional qualified to diagnose your specific condition. A neuropsychologist for ADHD, a neurologist for cognitive conditions, an ophthalmologist for vision impairments. The evaluator’s credentials must match the disability being reported.

The documentation must meet these standards:

Recency. No more than three years old at the time of submission.⁷
Specificity. The diagnosed condition by name, the criteria used for the diagnosis, the clinical history, and the type and length of treatment. Vague language about “weaknesses” or “learning differences” is not enough.
Current impact. A description of how the disability currently affects your functioning in a testing environment, not just how it affected you in school years ago.
A specific recommended accommodation, with the evaluator’s explanation of why it is needed.
Accommodation history. Evidence that you received similar accommodations in college, graduate school, or professional settings. If you never received accommodations before, the documentation should explain why you need them now.

For ADHD, dyslexia, and other cognitive or learning disabilities, NASBA expects a fuller assessment. Include standardized intelligence testing (such as the WAIS-IV), current achievement levels in reading comprehension and mathematics, and processing skills assessments covering information processing, visual and auditory processing, and processing speed. A letter that says “this patient has ADHD” without supporting test data is where most requests fall apart.

Federal regulations also require testing entities to give “considerable weight” to past accommodations, including Individualized Education Programs (IEPs) and Section 504 Plans.⁶ If you had a 504 Plan in college that granted extended time on exams, include it.

How and When to Submit

For most jurisdictions, use the NASBA Testing Accommodations Request Form and submit it at the time of your CPA exam application.⁷ Some jurisdictions handle accommodations through their own state board rather than through CPAES, so check your board’s specific process first.

A complete submission includes the signed request form, the diagnostic report from your evaluator, your accommodation history, and any IEP or 504 Plan records. Before sending, confirm every form field is filled, the evaluator’s signature and credentials are present, and each requested accommodation is described specifically. Requests that say “extra time” without a quantity, or “a quiet room” without a medical basis, generate follow-up requests that add weeks.

Electronic submissions take roughly three to four weeks to process. Mailed submissions can take up to six weeks.⁷ You cannot schedule your exam until your accommodations are approved. NASBA recommends requesting them at least six weeks before your expected exam date, and building in extra time for follow-up on missing documentation is wise.

After Approval: NTS and Scheduling

Once your Board of Accountancy approves your accommodations, the information flows to NASBA and Prometric, and your approved accommodations appear on the last page of your Notice to Schedule (NTS).⁸ Verify that the listed accommodations are correct when your NTS arrives. If anything is wrong or missing, contact your Board of Accountancy before you schedule.

Lead times are firm. All candidates with accommodations must schedule at least 10 days before their desired test date. If your accommodations involve equipment or personnel, such as an adjustable workstation, a recorder, or a sign language interpreter, plan on at least 14 days of lead time.⁸

Do not schedule your exam before your accommodations are approved. If you book an appointment online before receiving approval, you will not receive any accommodations at that sitting, and you would need to contact Prometric’s Test Accommodations Department to update the appointment.⁹

Accommodations listed on your NTS are designed for testing in the United States and U.S. territories. At international locations, you may receive limited or no accommodations, and availability varies by site.⁸

You Pay No Extra Fees

Federal regulations prohibit a testing entity from charging you extra to cover the cost of providing accommodations. Under 28 C.F.R. § 36.301(c), a public accommodation cannot impose a surcharge on a person with a disability for measures required to provide nondiscriminatory treatment, including auxiliary aids and reasonable modifications.¹⁰ A separate room, a recorder, specialized equipment, or extended time is on the testing entity. You pay the same exam fee as any other candidate.

If Your Request Is Denied

Reconsideration

Your first move after a denial or partial approval is a reconsideration request to the original reviewer. Read the denial letter carefully; it tells you what to fix. A denial for “insufficiently detailed” documentation calls for a more thorough evaluator report. A denial citing “no evidence of current limitation” calls for updated testing data showing present-day functional impact.

Formal Appeal

If reconsideration does not change the outcome, escalate to a formal appeal, which moves your case to a higher review body within NASBA or your state board for a fresh evaluation. Appeal deadlines and procedures vary, so follow the specific instructions in your denial letter promptly. You will need to show that the original decision failed to properly account for your documented impairment or did not give adequate weight to your accommodation history.

Federal Complaint

When internal processes are exhausted, you can file a complaint with the U.S. Department of Justice, which enforces the ADA’s testing accommodation requirements.¹¹ Complaints can be submitted online through the Civil Rights Division website or mailed to the DOJ Civil Rights Division at 950 Pennsylvania Avenue NW, Washington, DC 20530. The ADA Information Line at 800-514-0301 can also give guidance on whether your situation warrants a formal complaint.¹² Filing does not require a lawyer, and a documented paper trail of your request, denial, and appeal strengthens the case.

1
National Association of State Boards of Accountancy. Exam Partners
2
Office of the Law Revision Counsel. 42 USC 12189 – Examinations and Courses
3
Office of the Law Revision Counsel. 42 USC 12102 – Definition of Disability
4
ADA.gov. ADA Amendments Act of 2008 Questions and Answers
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National Association of State Boards of Accountancy. Testing Accommodations and What’s Allowed
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eCFR. 28 CFR 36.309 – Examinations and Courses
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National Association of State Boards of Accountancy. Testing Accommodations Request Form
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National Association of State Boards of Accountancy (NASBA). CPA Exam Candidate Guide
9
National Association of State Boards of Accountancy (NASBA). CPA Exam Candidate Guide
10
eCFR. 28 CFR 36.301 – Eligibility Criteria
11
ADA.gov. File a Complaint
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ADA.gov. ADA Requirements: Testing Accommodations