About The CPA Exam
2024 - 2025
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CPA Exam Basics
Your 1-stop-shop to CPA requirements, exam content & structure, plus tips to pass!
Passing the Uniform Certified Public Accountant (CPA) Examination is part of the CPA licensing requirements to become a CPA in the US. The CPA Exam evaluates the knowledge and skills needed for newly licensed CPAs to practice public accounting. The American Institute of Certified Public Accountants (AICPA), in collaboration with the National Association of State Boards of Accountancy (NASBA) and state boards of accountancy, develops, manages, and scores the exam.
Effective 2024, the CPA Exam is restructured into a new CPA core-plus-discipline licensure model. This initiative is called the CPA Evolution. The AICPA has released CPA Exam blueprints detailing the content of each section and the changes under the new model.
What To Expect On The 2024 CPA Exam?
The 2024 CPA Exam requires all candidates to pass three core exam sections and one discipline exam section as per the candidate's choice. The overall purpose of this format is to assess the knowledge and skills required for CPAs to function in a technologically advanced world. One major change is that while AUD, FAR, and REG will still be incorporated in the 2024 CPA Exam, making up the three core sections, BEC will no longer be tested. Instead, candidates will need to select one of the following discipline sections:- Business Analysis and Reporting (BAR): For CPA candidates interested in assurance or advisory services, financial statement analysis and reporting, and technical accounting, the BAR discipline is a great option. It includes data analytics and discusses topics such as financial risk management and financial planning techniques.
- Information Systems and Controls (ISC): This discipline lends itself to CPA candidates interested in assurance or advisory services related to business processes, information systems, information security, and IT audits. The ISC discipline focuses on technology and business controls, including IT and data governance, information system security, network security, and endpoint security.
- Tax Compliance and Planning (TCP): The TCP discipline focuses on taxation that involves advanced individual and entity tax compliance. It covers personal financial planning and entity planning, inclusions and exclusions to gross income, and gift taxation compliance and planning.
What is the most effective way to pass the CPA Exam?
Practice. Practice. Practice. See what first-rate questions and answers TRULY look like.
What Skills Are Tested On The 2024 CPA Exam?
Based on the AICPA blueprints for the 2024 CPA Exam, there is no change in the skill levels accessed. However, there is a change in the weightage of the skills tested in each core exam section and discipline. The below table indicates the percentage of skill levels tested in each section and discipline.| Section | Remembering and Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD - Core | 30-40% | 30-40% | 15-25% | 5-15% |
| FAR - Core | 5-15% | 45-55% | 35-45% | - |
| REG - Core | 25–35% | 35–45% | 25–35% | - |
| BAR - Discipline | 10–20% | 45–55% | 30–40% | - |
| ISC - Discipline | 55–65% | 20–30% | 10–20% | - |
| TCP - Discipline | 5–15% | 55–65% | 25–35% | - |
2024 CPA Exam Question Types
Each CPA Exam section covers a range of topics with different question types, and the score weightage is allotted accordingly. For the 2024 CPA Exam, there will be only two main types of questions with varying weightage in each section: multiple-choice questions and task-based simulations. Written communication, previously included in BEC, will not be a part of the 2024 CPA Exam. The table below provides information about the 2024 CPA Exam by section, allotted time, and question type.| Section | Section Time | Multiple-Choice Questions (MCQs) |
Task-based Simulations (TBSs) |
|---|---|---|---|
| AUD - Core | 4 hours | 78 | 7 |
| FAR - Core | 4 hours | 50 | 7 |
| REG - Core | 4 hours | 72 | 8 |
| BAR - Discipline | 4 hours | 50 | 7 |
| ISC - Discipline | 4 hours | 82 | 6 |
| TCP - Discipline | 4 hours | 68 | 7 |
Score weighting
With only MCQs and TBSs for each exam section, there is a change in the score weightage for the 2024 CPA Exam, as shown in the table below.| Section | Multiple-Choice Questions (MCQs) |
Task-based Simulations (TBSs) |
|---|---|---|
| AUD - Core | 50% | 50% |
| FAR - Core | 50% | 50% |
| REG - Core | 50% | 50% |
| BAR - Discipline | 50% | 50% |
| ISC - Discipline | 60% | 40% |
| TCP - Discipline | 50% | 50% |
CPA Exam testlets
Each CPA Exam section has five testlets with MCQs in the first two testlets, and TBSs in the remaining three testlets. The below table depicts how these question types are distributed throughout each exam section.| Section | Testlet 1 MCQs |
Testlet 2 MCQs |
Testlet 3 TBSs |
Testlet 4 TBSs |
Testlet 5 TBSs |
Total MCQs |
Total TBSs |
|---|---|---|---|---|---|---|---|
| AUD - Core | 39 | 39 | 2 | 3 | 2 | 78 | 7 |
| FAR - Core | 25 | 25 | 2 | 3 | 2 | 50 | 7 |
| REG - Core | 36 | 36 | 2 | 3 | 3 | 72 | 8 |
| BAR - Discipline | 25 | 25 | 2 | 3 | 2 | 50 | 7 |
| ISC - Discipline | 41 | 41 | 1 | 3 | 2 | 82 | 6 |
| TCP - Discipline | 34 | 34 | 2 | 3 | 2 | 68 | 7 |
What Order Should You Take The CPA Exam
The sequence that makes sense for you is dependent on your personal situation.
Check out our series of recommended CPA Exam pathways to consider no matter when you plan to start.
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CPA Exam FAQs
How do I get my CPA Exam scores?
After sitting for the CPA Exam, the Prometric testing center sends exam data files to the AICPA for evaluation. Scores can be checked as per the CPA Exam score release dates accordingly. Each response to the CPA Exam undergoes quality assurance review by the AICPA’s team of experts. If you have any questions or concerns about the CPA Exam scoring, you should contact NASBA or your State Board of Accountancy.
Is the CPA Exam graded on a curve?
The CPA Exam is not graded on a curve. Every CPA candidate’s score is independent of other candidates’ examination results. The candidate’s performance is measured against the established standards to determine whether the candidate has demonstrated the level of knowledge and skills represented by the passing score.
How do I qualify to take the CPA Exam?
Every state and territory has different educational requirements to qualify for the CPA Exam. Before starting the application process, it’s important to first check your state’s CPA requirements.
How much does the CPA Exam cost?
CPA Exam cost and fees vary from state to state. Check your state’s CPA requirements to learn more about the state-specific CPA Exam costs and associated fees.
CPA Exam Resources
UWorld provides CPA candidates with all the study materials and resources needed to prepare and successfully pass the Uniform CPA Exam online.
The cost for taking the exam varies by state and jurisdiction. Find out how much it costs to sit for the CPA Exam in your state.
Are you ready to schedule your exam? Find out what steps need to be taken to complete the application process.
Check the different educational and experience requirements for your state that must be met before taking the exam.
The CPA Exam is a 4-part comprehensive exam. Find out more about each section and what’s required of each to pass.
The AICPA approves various changes and updates each year. Find out what changes to expect on this year’s exam.
Passing the exam is a marathon, not a sprint. So, it’s important to develop a solid study schedule as you navigate the journey to becoming a CPA.
A score of 75 or greater is required to pass each section of the exam. But how exactly is this score generated? Find out here.
The AICPA releases national pass rates for each section of the exam on a quarterly basis. Find out historic pass rates and which sections are the most difficult to pass.
Are you looking for your CPA Exam scores? Find out when the AICPA will release your score based on your exam date.