CPA Accommodations Guide · Updated November 2026

CPA Exam Testing Accommodations: Extra Time, Breaks, and How to Apply

If you need a testing accommodation, handle it before test day. Accommodations need to be requested, approved, and connected to your Exam authorization.

The short answer

Approved accommodations can include extended time, additional breaks, clock-stopping breaks, separate or reduced-distraction rooms, readers or interpreters, assistive technology, or other approved modifications.

Who can receive accommodations?

Qualifying candidates can request testing accommodations under the applicable disability and accommodation process. A diagnosis does not automatically produce one specific accommodation. The approved support depends on the documented need and review process.

Common accommodation types

Extended time

More time to complete the Exam.

Additional breaks

More break opportunities.

Clock-stopping breaks

Approved medical or disability-related breaks that pause testing time.

Separate room

A different or reduced-distraction environment.

Reader / interpreter

When approved.

Assistive technology

Approved screen-reading, magnification, or related support.

Extra time

NASBA notes that commonly approved extensions can include 25% or 50% additional time. Your actual approved accommodation controls.

Additional breaks

The standard Exam already includes a 15-minute break after Testlet 3 that does not reduce testing time. Optional breaks between testlets generally use Exam time. An approved accommodation can modify break access where appropriate.

See the standard test-day break structure →

How do you request accommodations?

The exact process varies by jurisdiction and can be handled through the Board of Accountancy or the organization processing Exam eligibility. NASBA recommends requesting accommodations at the time of application when possible.

Can you request them after an NTS?

Potentially, but late requests create timing problems. A request submitted days before the Exam may not be processed in time.

Do not wait until you fail once

If you have a legitimate accommodation need, use the formal process. Do not deliberately take one section under conditions that do not meet your approved access needs just to see what happens.

Documentation

Accommodation requests can require supporting medical or disability documentation. Prior college or high-stakes testing accommodations may be relevant but do not automatically transfer to the CPA Exam.

Start early

Requests involving specialized equipment, personnel, or limited testing centers can need additional lead time. The current Candidate Guide notes that accommodations requiring personnel or equipment can typically require about 14 days of lead time.

Verify the NTS

Once approved, review the NTS and make sure the accommodation information is correct. If it is not, contact the applicable authority before scheduling.

Prometric delivers the approved accommodation

Prometric does not independently invent a different accommodation at check-in. The approval process comes first.

Scheduling an accommodated Exam

Many approved appointments can be scheduled through the normal Prometric process, while certain accommodations may require additional coordination. Specialized equipment or personnel can affect available centers and dates.

See the full scheduling guide →

Check the confirmation email

Confirm the date, time, location, and approved accommodation. If the accommodation is missing, do not ignore it. Address it before test day.

Not every item requires a formal accommodation

Prometric maintains permissible-item rules. Some medical or personal items may already be allowed without a formal accommodation. Check the current list before filing a request for something that is already permitted.

Temporary injury or condition

A broken wrist, kidney stones, or another temporary medical issue can create a last-minute testing problem. Depending on timing, rescheduling or an accommodation request may be appropriate, but late requests may not be processed before the appointment.

Separate rooms and assistive technology

Separate or reduced-distraction rooms can be approved. AICPA also provides sample-test guidance for candidates approved for certain assistive technologies such as screen readers or magnification.

Do accommodations make the Exam easier?

No. They provide approved access to the same CPA Exam standard. You still need to know the material and execute.

Practice under your approved structure

If you receive extra time or specialized breaks, practice using the actual time structure. You still need a pacing plan and still need to reach all five testlets.

What if the approved accommodation is not provided?

Raise the issue immediately with test-center staff and follow the applicable incident process. If a problem can be addressed before you take the entire Exam, do not silently accept the mismatch.

Accommodation checklist

  • Request submitted.
  • Documentation submitted.
  • Approval received.
  • Accommodation correctly shown on NTS.
  • Prometric appointment confirmed.
  • Accommodation shown on confirmation.
  • Testing format practiced.
  • Pacing practiced under the accommodated conditions.

Common mistakes

  • Waiting until the week of the Exam.
  • Assuming college accommodations automatically transfer.
  • Scheduling before verifying approval.
  • Assuming Prometric can change the approved accommodation.
  • Not checking the confirmation.
  • Not practicing under the accommodated time structure.

CPA Exam accommodations FAQ

Does the CPA Exam offer accommodations?

Yes.

Can you get extra time?

Yes, when approved.

Can you get extra breaks?

Yes, including clock-stopping breaks when approved.

Can you get a separate room?

Potentially.

Do college accommodations automatically apply?

No. The CPA Exam approval is separate.

Can Prometric change the accommodation?

Prometric generally delivers the approved accommodation rather than independently changing it.

The takeaway

Request → document → approval → NTS → schedule → verify.

If you qualify, use the process and practice under the conditions you will actually receive.

Keep going

Handle the testing setup before test day.

Then focus on the content. Use Summit's original notes, MCQs, mnemonics, and targeted weak-area review to prepare for the Exam itself.