About The CPA Exam
2023 - 2024

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CPA Exam Basics

Your 1-stop-shop to CPA requirements, exam content & structure, plus tips to pass!

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 (nlCPAs) 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.

Prometric testing centers administer the CPA Exam throughout the year, and all the sections must be passed within an 18-month rolling period, with a score of 75 or higher for each section. The 18-month rolling window begins once you've passed your first exam section.

The 2023 CPA Exam follows a similar pattern to previous years. However, effective 2024, the CPA Exam will be 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 Order Should You Take The CPA Exam

As we transition from the 2023 to 2024 CPA Exam, our regular recommendations for CPA Exam order do not apply. This is because the sequence that makes sense for you is very dependent on your personal situation. When determining your game plan, it’s important to understand the CPA Exam Transition Policy that has been announced by NASBA:

  • If you can sit for all four CPA Exam sections before 2024, go ahead. You need not worry about the changes.
  • If you pass any sections before the changes occur, those credits still count! AUD, FAR, and REG will transfer over to their 2024 exam section counterparts. If you’ve passed BEC, this credit will carryover and you will not need to take one of the new discipline sections.

This flexibility built into the exam transition policy allows you to take the sections based on your preference. Checkout our series of recommended CPA Exam pathways to consider no matter when you plan to start.

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Images of UWorld Roger CPA Answer Explanations
Images of UWorld Roger CPA Answer Explanations


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.
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.
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.
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.
Yes, the CPA Exam will undergo major changes starting January 2024, as part of an initiative known as the CPA Evolution. The purpose of these changes is to better align the CPA Exam to measure the tasks and skills required of newly licensed CPAs in a technology-driven professional landscape.

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.
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