CPB logo
Focused certification exam prep
Start practice

CPB Cheat Sheet 2026: One-Page Review of Must-Know Facts

TL;DR
  • The Bookkeeping Certification exam is 50 multiple-choice questions, open book, with a two-hour limit.
  • Passing requires 75% correct - 37 of 50 questions - on an online, non-Pearson-VUE test.
  • Exam costs $80 (NACPB members) or $100 (non-members); retakes are $40 or $50.
  • Four of 13 domains cover transaction cycles and payroll - the heaviest practical weight on the exam.

Quick Facts Snapshot

If you only have five minutes before test day, this is the page to bookmark. Certified Public Bookkeeper (CPB) credentialing runs through the National Association of Certified Public Bookkeepers (NACPB), a Consortia, LLC company, with the underlying certification and license accredited by Consortia Accounting School. Unlike exams proctored through third-party networks like Pearson VUE or PSI, the CPB Bookkeeping Certification exam is delivered online through the NACPB/Consortia test center - and it's open book, which changes how you should prepare.

ItemDetail
Governing bodyNACPB (a Consortia, LLC company)
AccreditationConsortia Accounting School
Delivery formatOnline, open book (no third-party proctor)
Question count50 multiple-choice
Time limit2 hours
Passing score75% (37 of 50 correct)
Member exam fee$80
Non-member exam fee$100
Retake fee$40 member / $50 non-member

For a deeper walkthrough of how these numbers were set and what they mean in practice, see the full CPB Certification Cost 2026: Complete Pricing Breakdown and CPB Passing Score 2026: Exactly What You Need to Pass guides.

The 13 Exam Domains at a Glance

The Bookkeeping Certification exam draws its questions from thirteen published topics that mirror a traditional bookkeeping course sequence, from foundational accounting theory through closing the books. Knowing the names and order matters because several domains build directly on the ones before them - you can't answer worksheet adjustment questions correctly if you're shaky on T accounts.

Domains 1-6: Foundations Through the Trial Balance

This block covers Accounting: The Language of Business, Analyzing Business Transactions, Analyzing Business Transactions Using T Accounts, The General Journal and the General Ledger, Adjustments and the Worksheet, and Closing Entries and the Post Closing Trial Balance.

  • Master debit/credit logic before moving to journal entries
  • Practice posting from journal to ledger without shortcuts
  • Understand why the worksheet exists before adjustments are recorded

Domains 7-11: Transaction Cycles and Payroll

Accounting for Sales, Accounts Receivable, and Cash Receipts; Accounting for Purchases, Accounts Payable, and Cash Payments; Cash; Payroll Computations, Records, and Payment; and Payroll Taxes, Deposits, and Reports.

  • Know how each cycle flows from source document to ledger
  • Be fluent in gross-to-net payroll calculations
  • Understand employer tax deposit and reporting obligations

Domains 12-13: Closing Out the Period

Accruals, Deferrals, and the Worksheet, and Financial Statements and Closing Procedures round out the exam by testing whether you can take everything from the earlier domains and produce accurate period-end statements.

  • Distinguish accruals from deferrals with confidence
  • Practice building all four core financial statements from a completed worksheet

For a domain-by-domain breakdown with more study guidance on each of the thirteen areas, read CPB Exam Domains 2026: Complete Guide to All 13 Content Areas.

Open-Book Reality Check: Because the exam is open book, memorization matters less than knowing where to find and apply the right rule under time pressure. Two hours for 50 questions leaves little room to hunt through notes - organize your reference material before test day.

Fees, Format, and Registration Mechanics

The Bookkeeping Certification exam costs $80 for NACPB members and $100 for non-members. If you don't pass on the first attempt, retakes are $40 for members and $50 for non-members - noticeably cheaper than the original sitting, so a retake isn't a financial disaster, just a scheduling one. Consortia Accounting Community subscribers get an additional 20 percent discount on top of these rates.

To sit the exam at all, you need to have completed the Accounting Fundamentals course, or an approved transcript-verified equivalent, before you're eligible to attempt certification. That prerequisite is worth planning around early rather than discovering the week you meant to register - see CPB Requirements 2026: Eligibility, Prerequisites & How to Qualify for the full eligibility picture.

Format Reminder: 50 multiple-choice questions, 2-hour limit, open book, delivered online through the NACPB/Consortia test center rather than a Pearson VUE or PSI testing center. Plan your test-day setup - quiet room, reliable internet, reference materials within reach - the way you would for any timed online proctoring session.

Certification vs. Full CPB License

It's easy to conflate "passing the exam" with "being licensed," but CPB has two distinct tiers. Certification is achieved by completing the Accounting Fundamentals course (or verified equivalent) and passing the Bookkeeping Certification exam. The full CPB license is a bigger commitment built on top of that certification.

To earn the license through the Consortia Accounting School CPB Program, you need to:

  • Pass the Bookkeeping Certification exam plus the additional required certification exams listed on the current Application for Licensure - currently Business Communication and QuickBooks Online
  • Verify one year or 2,000 hours of bookkeeping experience, supervised by a qualified bookkeeper, CPB, CPA, or accountant
  • Agree to the Code of Professional Conduct
  • Pay a $100 non-refundable application processing fee

One detail that trips people up: certifications themselves do not expire, but the license does - every year, on December 31. First-time licensees remain valid through December 31 of the following year, which gives some breathing room before the first renewal cycle kicks in. If you're weighing whether to push through to full licensure or stop at certification, Is the CPB Certification Worth It? Complete ROI Analysis 2026 walks through that decision in more depth, and CPB Jobs covers who tends to hire for each tier.

Key Takeaway

If your goal is a résumé line and exam-based proof of skill, certification alone may be enough. If you want the credential recognized as a license - with the experience and conduct requirements attached - budget for the full CPB Program path, not just the single exam.

Where the Exam Weight Actually Sits

Not all thirteen domains carry equal practical weight. Four of the published topics - Accounting for Sales, Accounts Receivable, and Cash Receipts; Accounting for Purchases, Accounts Payable, and Cash Payments; Payroll Computations, Records, and Payment; and Payroll Taxes, Deposits, and Reports - form the heaviest cluster on the exam. That's four out of thirteen domains concentrated on transaction cycles and payroll, which tells you where a disproportionate share of your study hours should go.

Practically, this means:

  • Sales and purchase cycles deserve repeated practice with source documents (invoices, receipts, purchase orders) rather than passive review
  • Payroll math - gross pay, deductions, net pay - needs to be second nature, not something you re-derive under time pressure
  • Payroll tax deposit schedules and reporting obligations are easy to under-study because they feel administrative, but they're tested directly

For candidates trying to gauge overall exam difficulty and how these weighted domains compare to the lighter theoretical ones, How Hard Is the CPB Exam? Complete Difficulty Guide 2026 and CPB Pass Rate 2026: What the Data Shows are useful companion reads.

Study Allocation Insight: Since four of thirteen domains cover transaction cycles and payroll, a proportional study plan would give these areas noticeably more repetition time than any single foundational domain like T accounts or the general ledger alone.

Renewal, CPE, and Deadlines

Passing the exam is not the finish line if you're pursuing the full license. Every CPB license expires on December 31 and must be renewed annually, with 24 hours of continuing professional education (CPE) completed each year beginning the first year after issuance. Miss the December 31 renewal deadline and a $100 late fee applies.

A simple way to think about the annual cycle:

  1. License issued - valid through December 31 of the following year for first-time licensees
  2. 24 hours of CPE required each subsequent year, starting the first year after issuance
  3. Renew by December 31 each year to avoid the $100 late fee

Certifications, by contrast, do not expire - so if you're certified but not yet licensed, there's no annual CPE clock ticking on that credential alone. The clock only starts once you hold the license.

A Final-Week Review Plan

In the last stretch before test day, structure matters more than volume. Since the exam is open book, your final week should shift from learning new material to organizing what you already know and rehearsing timed conditions.

Days 7-6

Rebuild your reference set

  • Consolidate notes on Domains 7-11 (transaction cycles and payroll) since they carry the heaviest practical weight
  • Create a one-page payroll formula sheet for quick lookup during the open-book exam
Days 5-4

Full-length timed practice

  • Simulate the 2-hour, 50-question format under real time pressure
  • Flag any domain where you're spending more than two minutes per question
Days 3-2

Close the gaps

  • Revisit Domains 1-6 (foundations through trial balance) only where practice testing revealed weak spots
  • Re-check closing entries and worksheet logic (Domains 5, 6, 12, 13)
Day 1

Logistics, not learning

  • Confirm your online test center login and technical setup
  • Organize physical or digital reference materials for open-book use
  • Light review only - no new topics

For a more complete study methodology tied to each domain, the CPB Study Guide 2026: How to Pass on Your First Attempt goes further than this cheat sheet, and pairing it with timed practice on our CPB practice test platform is the fastest way to convert this review sheet into exam-day confidence. Checking current testing windows against your own schedule is also worth doing via CPB Exam Dates 2026: Testing Windows, Deadlines & Scheduling.

Key Takeaway

Use your final week to organize open-book references and drill timing, not to cram new theory - the passing bar is 37 of 50 questions, and time management often matters as much as raw knowledge.

FAQ

Is the CPB exam proctored through Pearson VUE or PSI?

No. The Bookkeeping Certification exam is delivered online through the NACPB/Consortia online test center, not a third-party proctor network like Pearson VUE or PSI.

How many questions are on the CPB Bookkeeping Certification exam and how much time do I get?

The exam has 50 multiple-choice questions with a two-hour time limit, and it is open book.

What score do I need to pass?

You need a minimum of 75 percent correct, which is 37 out of 50 questions. See CPB Passing Score 2026: Exactly What You Need to Pass for more detail.

Does passing the exam mean I'm a licensed CPB?

No. Passing the Bookkeeping Certification exam earns certification. The full CPB license also requires passing Business Communication and QuickBooks Online exams, verifying 2,000 hours of supervised bookkeeping experience, agreeing to the Code of Professional Conduct, and paying a $100 application processing fee.

Do CPB certifications or licenses expire?

Certifications do not expire. The CPB license, however, expires every December 31 and must be renewed annually with 24 hours of CPE, with a $100 late fee for renewals filed after the deadline.

Which exam domains should I prioritize if I'm short on study time?

Focus first on the transaction-cycle and payroll domains - sales, accounts receivable, and cash receipts; purchases, accounts payable, and cash payments; payroll computations; and payroll taxes - since these four of thirteen domains carry the heaviest practical weight.

Ready to pass your CPB exam?

Put this into practice with free CPB questions across every exam domain.