The accounting and legal professions remain foundational to business and society — each requiring standardized exams to assess professional readiness. The Certified Public Accountant (CPA) Exam and bar exam are academic hurdles to careers that demand precision, judgment, and specialized knowledge.
As you’re weighing your future, a clear understanding of each exam's demands and benefits can inform you of the best route. We will help you understand the similarities and differences between the CPA and bar exams to make the most informed decision about your career path.
CPA vs. Bar Exam: At-a-Glance Comparison
Touted as 2 of the toughest exams to crack, the CPA Exam and bar exam require a lot out of future professionals. While the exams serve as licensure gateways into highly regulated professions, the nature of what they test, and how they test it, differ significantly.
These exams reflect the distinct expectations placed on accountants and attorneys, from the structure of the exams to the cognitive demands, scoring systems, and professional outcomes.
Category | CPA Exam | Bar Exam |
---|---|---|
Purpose | Licensure to practice public accounting (American Institute of Certified Public Accountants and National Association of State Boards of Accountancy oversight) | Licensure to practice law (state-level oversight; National Conference of Bar Examiners and Uniform Bar Examination components) |
Required For | Signing audit reports, tax representation, and many senior finance roles | Practicing law, representing clients in court, and providing legal counsel |
Eligibility | Bachelor’s degree and 120-150 credit hours (varies by state) | Juris Doctor (J.D.); alternatives in select states |
Structure | 3 core sections and 1 discipline section: Core:
Discipline (choose 1):
|
3 parts:
|
Exam Length | 16 hours total (4 hours per section) | 12 hours over 2 days (6 hours per day) |
Testing Schedule | Year-round (flexible scheduling per section) | Twice yearly (February and July) |
Scoring | 75 required on each section | Score of 260-280 (UBE states); varies by jurisdiction |
Format | Computer-based, multiple-choice questions and task-based simulations | Paper or computer-based, multiple-choice questions, essays, performance tests |
Pass Rates | About 40%-75% per section (varies by year/section) | About 60-80% for first-time takers (lower for repeaters; varies by state) |
Preparation Timeline | 6-18 months (often while working full-time) | 2-3 months (usually full-time post-law school) |
Ethics Exam | American Institute of Certified Public Accountants (AICPA) Ethics Exam (varies by state) | Multistate Professional Responsibility Exam (MPRE®) |
Cost Estimate | $1,000-2,000 for exams, $1,000-4,000 for quality review | $1,000-2,000 for exams, $1,500-5,000 for quality review |
CPA vs. Bar Exam: Key Differences
While both exams open doors to well-established professions, their differences go far beyond format and content. Understanding how each exam functions, from its structure and difficulty to its cost and scoring, can help clarify what each path demands. Learning the most important distinctions between them can help you to align your exam journey with your long-term professional goals.
Exam Sections and Structure
The CPA Exam is 1 unified exam split into 4 sections that can be taken individually within a 30- or 36-month window. By contrast, the bar exam comprises multiple distinct exams, including the Multistate Bar Examination (MBE®), Multistate Essay Examination (MEE®), and Multistate Performance Test (MPT®) administered over 2 days, plus a separate Multistate Professional Responsibility Exam (MPRE®). So while both are multi-part, the bar combines separate exams, whereas the CPA is a modular exam with a unified structure.6
Exam Difficulty: Is the CPA Exam Harder Than the Bar?
While the CPA and bar exams are intellectually rigorous, they pose different academic challenges. The CPA Exam is a test of endurance and precision. With 4 independent sections to pass over a 30 or 36-month window, you likely will prepare while working a full-time job or attending school. It requires a deep understanding of accounting principles, tax codes, auditing, and regulatory compliance.
The bar exam is an intense, short-term challenge. You likely will study full-time in the months following law school. The exam demands strong legal reasoning, rapid recall, and time-pressured writing across various legal topics.6
Exam Scoring
The CPA Exam uses a scaled scoring system from 0-99 for each section, with 75 as the passing score, reflecting question difficulty and performance, not raw percentage. Scores are weighted by question type (e.g., multiple-choice questions vs. simulations), are adaptively administered, and are not curved.
The bar exam is scored out of 400, with jurisdiction-specific passing scores. It combines multiple weighted components (MBE, MEE, MPT), each scaled for fairness across exam versions.3
Pass Rates
CPA Exam pass rates range from about 40% to 75% depending on the section. You can retake individual sections as needed, but you must pass all 4 within 30- or 36-months, depending on your state. Bar exam pass rates vary significantly by state. First-time pass rates in UBE jurisdictions often fall between 60% and 80%. Repeat taker pass rates are typically much lower.4
Requirements By State
The CPA Exam is the same nationwide, but each state sets its eligibility and licensing rules. The bar exam varies more significantly — some states use the UBE with local add-ons, while others create their own entirely.
So, while CPA testing is standardized with differing state requirements, bar exam content and rules can change substantially from state to state.7
Cost and Review Courses
Both exams require a financial commitment. CPA Exam fees typically range from $1,000 to $2,000, with CPA review courses adding $1,000 to $4,000 more. Bar exam fees vary by jurisdiction but often fall between $1,000 and $2,000. Bar review courses are generally higher than CPA review programs, ranging from $1,500 to $5,000.8
Career Paths After the CPA or Bar Exam
The CPA and bar exams serve as milestones in 2 distinct professional landscapes. While both credentials represent deep expertise, ethical responsibility, and professional readiness, the environments and types of work they lead to differ in meaningful ways. Whether you're drawn to financial systems or legal advocacy, understanding where each path can take you is key to determining which aligns best with your career goals.
Career Pathways After CPA Licensure
Passing the CPA or bar exam leads to various dynamic and respected professional roles, but the types of opportunities and day-to-day responsibilities differ.
The CPA credential enables access to business-focused and finance-driven careers across sectors. Many CPA careers begin in public accounting, providing audit, tax, or advisory services before advancing to leadership positions in finance. Within corporate settings, CPAs often oversee financial planning, internal controls, and compliance efforts.
Specialized roles such as forensic accountant, IT auditor, or financial advisor also attract CPA professionals. The credential also opens doors in government, nonprofit finance, academia, and even roles in law enforcement. Job titles may include:
- Public accountant
- Corporate controller
- Chief financial officer (CFO)
- Forensic accountant
- Financial analyst
- Compliance officer
Career Pathways After Bar Admission
Bar licensure is a prerequisite for practicing law and navigating the legal system on behalf of clients. Licensed attorneys work across civil, criminal, and administrative domains, representing individuals, corporations, and institutions.
Lawyers may argue in court, draft legal documents, negotiate settlements, or shape public policy. Bar passage also unlocks non-traditional political, academic, compliance, and business leadership roles. Common roles include:
- Litigator
- In-house counsel
- Prosecutor or public defender
- Corporate attorney
- Policy advocate
- Law clerk
While both credentials signal technical expertise and integrity, the CPA more often leads to strategic decision-making within organizations, while the bar credential opens avenues for legal advocacy and societal impact.
How to Choose Between the CPA and Bar
If you’re energized by data analysis, business systems, and financial reporting, the CPA path offers broad opportunities across industries. CPAs enjoy consistent demand, job security, and the chance to shape financial strategies in structured environments.
If you thrive on legal reasoning, persuasive writing, and advocating within complex systems, the bar exam may better align with your passions. Attorneys often influence high-stakes outcomes in dynamic, people-centered roles, though the work can be more time-intensive and emotionally demanding.
Additionally, consider the educational investment: the CPA requires an undergraduate degree with additional credit hour requirements, while the bar demands a J.D. and 3 years of law school. Reflect on your lifestyle preferences, preferred daily tasks, and long-term goals.
Key Considerations
If you’re still unsure, ask yourself some of these key questions to solidify the path for you. For some, the right path may even combine both. Professionals working in tax law, corporate governance, or compliance may choose to pursue both credentials to expand their scope of practice and career flexibility.
Ultimately, both routes lead to well-respected professions with real-world impact. The right choice comes down to the kind of problems you want to solve and the kind of work that motivates you.
Ask yourself:
- Do I prefer working with financial data or engaging in legal debate and advocacy?
- Am I more excited to help businesses manage finances or represent clients in legal matters?
- Which educational path suits me best — accounting (CPA) or law (J.D.)?
- What are my long-term career goals? Accountant, auditor, financial advisor, or attorney, legal consultant, judge?
- Where do my strengths lie: quantitative analysis or critical reading and argumentation?
- How important are job flexibility, work-life balance, and earning potential?
- Am I prepared for the time and effort required by each exam?
- What is the current and future demand for each profession in my region or target industry?
- Would dual credentials serve my goals in tax law, compliance, or corporate governance?
- How well do I handle long-term study commitments and high-pressure exams?
- Do I have prior knowledge that gives me a head start in either discipline?
- Which subject matter genuinely interests and motivates me?
References
- National Association of State Boards of Accountancy. (n.d.). CPA exam. NASBA. https://nasba.org/exams/cpaexam/
- National Association of State Boards of Accountancy. (n.d.). What is the Uniform CPA Exam? NASBA. https://nasba.org/exams/becomingacpa/whatistheuniformcpaexam/
- National Conference of Bar Examiners. (n.d.). MBE scores. https://www.ncbex.org/exams/mbe/mbe-scores
- Raymond, N. (2024, March 12). Bar exam pass rates in U.S. rose, race gaps narrowed, 2024 ABA data shows. Reuters. https://www.reuters.com/legal/legalindustry/bar-exam-pass-rates-us-rose-race-gaps-narrowed-2024-aba-data-shows-2025-03-12/
- CPA Exam. (n.d.). AICPA ethics exam. https://www.cpaexam.com/aicpa-ethics-exam/
- Vishal CPA Prep. (2025). How many CPA exams are there? https://vishalcpaprep.com/blogs/news/how-many-cpa-exams-are-there-2025
- The State Bar of California. (n.d.). Examinations. https://www.calbar.ca.gov/Admissions/Examinations
- National Conference of Bar Examiners. (n.d.). Jurisdiction information: Maine. https://www.ncbex.org/jurisdictions/ME/chart/7