- The exam is 50 multiple-choice questions, two hours, open-book, with a 75% minimum passing score.
- Exam fees are $80 (member) or $100 (nonmember); retakes cost $40 or $50.
- Certification requires 75% or higher on both the Accounting Principles course and the exam.
- Schedule your exam by 3:00 p.m. Mountain Time the prior business day; the link arrives by 3:30 p.m. MT.
Exam Snapshot: The Numbers You Must Memorize
Before you touch a single practice question, lock these figures into memory. This is the core data set behind Accounting Certification through the National Association of Certified Public Bookkeepers (NACPB), and it's the same information covered in more depth in the NACPB-ACCOUNTING Requirements guide.
- Format: 50 multiple-choice questions
- Time limit: Two hours
- Access type: Open-book
- Passing score: 75% minimum
- Exam fee: $80 for NACPB members, $100 for nonmembers
- Retake fee: $40 for members, $50 for nonmembers
- Delivery: NACPB Online Testing Center, with linked Consortia Accounting School resources
Notice this is a standalone Accounting Certification tied to NACPB's Accounting Principles syllabus - not the full Certified Public Bookkeeper (CPB) license. If you've seen conflicting numbers elsewhere, you're likely looking at a different credential entirely. For a deeper breakdown of every fee and what it buys you, see the NACPB-ACCOUNTING Certification Cost breakdown.
Registration and Scheduling Mechanics
Scheduling for this exam follows a strict same-week rhythm, and missing the cutoff means losing a day. Here's the mechanic in plain terms:
- You must schedule your exam by 3:00 p.m. Mountain Time on the business day before your intended test date.
- NACPB emails your exam link by 3:30 p.m. Mountain Time that same day.
- Once you log in on your scheduled date, the two-hour timer starts immediately, and the exam must be completed in one sitting after it begins.
This isn't a walk-in exam center model - it's an appointment system with a narrow scheduling window. Build your calendar around it. The full mechanics, including what happens if you miss your window, are covered in the NACPB-ACCOUNTING Exam Dates guide.
Key Takeaway
Set a personal deadline of 12:00 p.m. Mountain Time (not 3:00 p.m.) on the prior business day to schedule - this buffer protects you from time-zone math errors or last-minute technical issues.
The 11 Domains at a Glance
Accounting Certification tests exactly 11 domains drawn from NACPB's published Accounting Principles outline. Memorize the order and the theme of each - it mirrors how the course itself is structured across its 11 chapters. For full explanations of each domain's testable content, the NACPB-ACCOUNTING Exam Domains Guide goes chapter by chapter.
Domain 1: Accounting Principles and Reporting Standards
Foundational rules governing how transactions get recorded and reported.
- Core recognition and measurement concepts
Domain 2: Accounts Receivable and Uncollectible Accounts
Handling customer balances and the treatment of accounts that won't be collected.
- Allowance methods and write-off mechanics
Domain 3: Notes Payable and Notes Receivable
Interest-bearing obligations and the receivable side of promissory notes.
- Interest calculation and maturity treatment
Domain 4: Merchandise Inventory
Inventory costing flows and their effect on reported income.
- Costing method comparisons
Domain 5: Property, Plant, and Equipment and Depreciation
Capitalization rules and systematic expense allocation over asset life.
- Depreciation method selection and journal entries
Domain 6: Accounting for Partnerships
Formation, profit allocation, and changes in partnership ownership.
- Capital account tracking
Domain 7: Corporations: Formation and Capital Stock Transactions
Stock issuance, par value, and equity structure at formation.
- Common vs. preferred stock treatment
Domain 8: Corporate Earnings and Capital Transactions
Retained earnings, dividends, and equity-side capital events.
- Dividend declaration and distribution entries
Domain 9: Long-Term Bonds
Bond issuance, premiums/discounts, and amortization over time.
- Effective-interest amortization mechanics
Domain 10: Financial Statement Analysis
Ratio analysis and interpreting statements as a whole.
- Liquidity, solvency, and profitability ratios
Domain 11: The Statement of Cash Flows
Classifying and reporting cash movement across operating, investing, and financing activities.
- Direct vs. indirect method presentation
Course Requirements vs. Exam Requirements
Certification isn't earned by the exam alone. NACPB requires at least 75% on both the Accounting Principles course and the exam itself. This dual threshold trips people up, so keep the two tracks separate in your head.
| Item | Detail |
|---|---|
| Course structure | 11 self-paced chapters |
| Suggested schedule | 11 weeks |
| Access window | Six months from first use |
| CPE credits | 22 credits |
| Course price | $319.20 (member) / $399 (nonmember) |
| Prior work experience | Not required |
| Equivalent coursework | Submit transcripts for approval |
If you already have relevant coursework, you don't have to retake the entire Accounting Principles course - approved equivalents can be submitted via transcript review. No prior bookkeeping or accounting job experience is a prerequisite. For the complete eligibility picture, cross-check the Requirements guide, and if you're weighing whether the course, the exam, or both make financial sense for your situation, the ROI analysis lays out the tradeoffs.
Key Takeaway
Passing the exam with 75%+ doesn't grant certification on its own - you also need 75%+ in the Accounting Principles course (or an approved equivalent). Track both scores.
Exam Day Rules You Cannot Break
Three rules define exam-day behavior for this credential, and all three are absolute:
- Take the exam on your scheduled date. The appointment system doesn't allow casual rescheduling once your link is issued.
- Complete it once started. There's no pause-and-resume; you commit to the full two hours in a single session.
- The timer starts at login. Don't open the exam link until you're fully ready - reviewing notes, silencing your phone, and confirming your open-book materials are within reach.
Because access is open-book, many candidates prep a condensed reference sheet ahead of time - formulas for depreciation methods, bond amortization, and key financial ratios from Domain 10 are the highest-value items to have ready. Just remember open-book access supports recall; it doesn't replace understanding the underlying mechanics tested across all 11 domains.
Week-by-Week Cheat Sheet Timeline
The course's own suggested pacing is 11 weeks - one chapter per domain. Here's how to align a cheat-sheet-driven review with that structure in the final stretch before your exam date.
Foundational Domains
- Domain 1: Accounting Principles and Reporting Standards
- Domain 2: Accounts Receivable and Uncollectible Accounts
- Domain 3: Notes Payable and Notes Receivable
Asset and Entity Domains
- Domain 4: Merchandise Inventory
- Domain 5: Property, Plant, and Equipment and Depreciation
- Domain 6: Accounting for Partnerships
Corporate and Long-Term Liability Domains
- Domain 7: Corporations: Formation and Capital Stock Transactions
- Domain 8: Corporate Earnings and Capital Transactions
- Domain 9: Long-Term Bonds
Analysis and Reporting Domains
- Domain 10: Financial Statement Analysis
- Domain 11: The Statement of Cash Flows
- Full open-book cheat sheet compilation and timed practice
Use spaced review inside this schedule rather than cramming: revisit Domain 1 concepts briefly again in week 6, and Domain 5 depreciation methods again in week 9, since they resurface conceptually in later domains like financial statement analysis. For a full study methodology built around this same 11-domain map, see the NACPB-ACCOUNTING Study Guide.
Common Mix-Ups Candidates Make
A few recurring points of confusion show up around this certification, and clearing them up now saves wasted study time:
- Accounting Certification vs. Bookkeeping Certification: Accounting Principles/Accounting Certification is a distinct credential from Accounting Fundamentals/Bookkeeping Certification. Don't study the wrong syllabus.
- Standalone certification vs. full CPB license: This exam and course cover Accounting Certification specifically - not the complete Certified Public Bookkeeper license, which involves additional components.
- Member vs. nonmember pricing: Every fee - course, exam, and retake - has a member and nonmember rate. Confirm your membership status before you pay.
- Consortia syllabus mismatch: The linked Consortia Accounting School page references an "Accounting: What the Numbers Mean" syllabus, which differs from NACPB's own Accounting Principles outline that this exam actually follows.
If you want a plain-language explanation of what the credential actually represents before diving into domain content, start with What Is NACPB-ACCOUNTING Certification? or the broader NACPB-ACCOUNTING Meaning overview.
Quick Reference Table
| Category | Fact |
|---|---|
| Certifying body | NACPB (National Association of Certified Public Bookkeepers) |
| Testing platform | NACPB Online Testing Center |
| Question count | 50 multiple-choice |
| Time limit | 2 hours |
| Passing score | 75% (exam) and 75% (course) |
| Exam fee | $80 member / $100 nonmember |
| Retake fee | $40 member / $50 nonmember |
| Scheduling cutoff | 3:00 p.m. MT prior business day |
| Link delivery | By 3:30 p.m. MT same day |
| Course length | 11 chapters, 11-week suggested pace |
| Course access | 6 months from first use |
| CPE credits | 22 |
| Expiration | Does not expire |
Once you've internalized this table, run a timed practice set on the main practice test platform to see how your recall holds up under the same two-hour, 50-question conditions you'll face on exam day. Repeating full-length simulations there is one of the most reliable ways to confirm you're actually ready, not just familiar with the material.
If you're still deciding whether this credential fits your career plans - whether you're targeting bookkeeping firms, small-business accounting roles, or a foundation before pursuing the full CPB license - the NACPB-ACCOUNTING Jobs guide and Salary Guide offer useful context on how employers view this specific certification.
FAQ
Yes. Candidates have open-book access during the two-hour, 50-question exam, though the time limit means you still need strong command of each domain rather than relying on lookups.
You need a minimum of 75% on the exam. Full certification also requires at least 75% on the Accounting Principles course (or an approved equivalent), so both scores count.
The exam fee is $80 for NACPB members or $100 for nonmembers. Retakes cost $40 for members or $50 for nonmembers.
No. Prior work experience is not required for this certification. You do need to complete the Accounting Principles course or an approved equivalent, verified through transcripts if you're using equivalent coursework.
No. This certification does not expire, and the 22 CPE credits earned through the course are not required annually to maintain this particular credential.