The study’s purpose is to identify the factors affecting the attitude of accounting and auditing students affect their intention towards taking the CPA examination based on the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). By adopting quantitative research, the study applies Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), Structural Equation Modeling (SEM) in exploring the drivers of students’ intentions towards taking the CPA exam in Can Tho University and Tay Do University. The outcome reveals that career factor has positively associated with attitude. Moreover, attitude as well as support from university has a significant impact on students’ intention on taking the exam. The study finds no positive relationship between the level of risk acceptance and the intention. The study also gives further suggestion for future research to examine the change of influences on the intention of taking the CPA examination.