CPA Exam Resources
Our Exam Resource Center provides CPA candidates with all the resources needed to prepare and pass the CPA exam.
CPA Exam Quick Links
CPA Exam Resources
UWorld Roger CPA Review provides CPA candidates with all the study materials
and resources needed to prepare and successfully pass the CPA Exam.
Qualify and Apply
The cost for the taking the exam varies by state and jurisdiction. Find out how much it costs to sit for the CPA Exam in your state.Qualify & Apply
Find out if you're eligible to take the exam and what additional requirements are needed.
Content and Structure
The CPA Exam is a 4-part, comprehensive exam, that totals 16 hours of testing time. Find out more about each section and what's required of each to pass.CPA Exam Changes
The AICPA approves various changes and updates each year. Find out what changes to expect on this year's exam.
In the Tax Reform Resource Center you'll find comprehensive information on tax reform and how it affects exam content.
Study for the Exam
Passing the exam is a marathon, not a sprint. So, it's important to develop a solid study schedule that helps you manage work, life, and studies, as you navigate the journey to becoming a CPA.
Planning your CPA study schedule is a critical part of every CPA candidate's journey. Our Game Plan provides everything you need to pass the exam and reach your goals.
Scores & Pass Rates
A score of 75 or greater is required to pass each section of the exam. But how exactly is this score is generated?Exam Pass Rates
The AICPA releases national pass rates for each section of the exam on a quarterly basis.
Are you looking for your exam scores? Find out what score you need to pass and how to locate your latest scores.
UWorld Roger CPA Review Blog
Why do accounting grads who take the CPA Exam right after they graduate more successful at passing? Find out why.
CPA Exam Questions & Answers
Have questions about the exam? Our Q&As provide in-depth guidance on everything
you need to know about the exam and how to properly prepare for exam day.
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CPA Exam FAQs
The CPA Exam is developed, maintained and scored by the American Institute of Certified Public Accountants (AICPA).
The amount of time it takes to prepare for the exam depends on the candidate. A typical CPA candidate spends approximately 300 – 400 hours preparing to pass all parts of the exam which equates to approximately 1.5 – 2 hours per day. However, a more true indicator of the time it takes to prepare for the exam is the comprehension level of the candidate.
We have all the information you need to make sure you meet all the requirements for licensure in your state in our State Requirements resource section. In each state, you’ll find:
- Requirements to sit for the exam
- Licensure Requirements
- State Board Contacts & Resources
- Fees, & more!
As you prepare to start studying for the CPA Exam, you might wonder how long you will need to study. It’s important to know that the exam requires a solid commitment in both time and priorities to successfully pass, but well worth it for career success. The AICPA recommends that candidates spend between 300-400 hours to study for the entire exam. However, we all learn differently, some sections will require more study hours than others and how quickly one is able to grasp and retain the study material. Some CPA Candidates are able to study less and pass the exam on the first try. There are others who might need just a little more study time, depending on balancing work, life and studying for the exam. Regardless, if you study, you will pass!
If you fail a section of the exam, then follow these steps:
- Submit a reapplication to your state board/jurisdiction or CPAES.
- Get a new Notice to Schedule (NTS) for that exam.
- Schedule your retake of the exam as soon as possible.
- While studying to retake your exam, focus on your weak areas using your score report.
- Remember that the only true failure is giving up!
The examination is NOT curved. Every CPA candidate’s score is entirely independent of other candidates’ examination results.
The examination is a criterion-referenced examination which means that it rests upon pre-determined standards. Every candidate’s performance is measured against established standards to determine whether the candidate has demonstrated the level of knowledge and skills that is represented by the passing score. Every candidate is judged against the same standards, and every score is an independent result.
If you’re thinking about becoming a CPA, you’ll need to first pass the exam. Before you can sit to take it, you need to qualify and apply to take the exam. Every state and territory has different educational and experience requirements. Be sure to check out our State Requirements page to familiarize yourself with the exam requirements of your local jurisdiction.
The CPA Exam comprises 4 different sections, Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financing Accounting and Reporting (FAR), and Regulation (REG). The exam is 16 hours in length and requires a minimum score of 75 to pass each section. The four sections are made up for five smaller sections called testlets. Each testlet features different testing item types: multiple-choice questions (MCQs), task-based simulations (TBSs), and for BEC, three written communication tasks.
For more information, check out the Content & Structure of the exam.
Preparing to sit for the exam is understandably stressful at times, So, it’s important to remember to find the support you need to set yourself up to successfully pass the exam. We recommend starting with a game plan to put some sort of structure to your study schedule. Start each day with study goals you’d like to accomplish for the day and ensure you leave yourself room to be flexible if things come up. If you plan ahead, follow a game plan and study timeline, then you’ll set yourself up for success on exam day.
Once you’ve sat for the CPA Exam, the Prometric testing center sends exam data files to the AICPA for processing. This normally takes around 24 hours after testing is completed. The AICPA provides great attention to CPA Exam scoring and treats scoring with a high level of importance. Each response to the CPA Exam question goes through quality assurance reviews by the AICPA’s team of experts. If you have any questions or concerns about CPA Exam scoring or if you have issues obtaining your scores, we recommend contacting National Association of State Boards of Accountancy (NASBA) or your State Board of Accountancy.