CPA Exam

Our CPA Exam Resource Center provides CPA candidates with all the resources needed to prepare and pass the CPA exam.

CPA Exam Quick Links

COVID-19 Resources

Our COVID-19 Resource Center keeps candidates up-to-date on the latest COVID-19 news and its effects on the exam.

CPA Exam Content

The CPA Exam is a 4-part exam, that totals 16 hours of testing time. Find out more about the requirements for each section.

Qualify & Apply

Find out if you're eligible to take the CPA Exam yet and what additional requirements may be needed to sit for the exam.

CPA Exam Game Plan

Planning your exam study schedule is critical for every candidate's journey. We provide all you need to reach your goals.

Learning Center Videos

Enjoy videos about the exam, becoming a CPA, and trending topics within the CPA industry and profession.

Questions & Answers

Have questions about the exam? Our Q&As provide in-depth guidance on everything you need to know.

International Students

We provide the learning tools needed to successfully pass the United States Certified Public Accountant (USCPA) Exam.

CPA Review Blog

Explore the latest information on CPA industry trends, exam study tips, career advice, inspirational stories, and much more.

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

Cost & Fees

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.

Scheduling Your Exam

Are you ready to schedule your exam? Find out what steps need to be taken to complete the application process.

State Requirements

Every jurisdiction has different educational and experience requirements that must be met before taking the exam.

Content and Structure

Exam Content & 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.

Tax Reform Resource

In the Tax Reform Resource Center you'll find comprehensive information on tax reform and how it affects exam content.

Study for the CPA Exam

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.

CPA Exam Game Plan

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.

Sit for the CPA Exam

Day of the CPA Exam

Do you know what to expect on the day of your exam? Learn all of the rules and regulations you'll need to know before heading to the Prometric Testing Center. .

Scores & Pass Rates

CPA Exam Scoring

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.

Score Releases

Are you looking for your exam scores? Find out what score you need to pass and how to locate your latest scores.

Get Started with a 7-Day Free Trial

Choosing a CPA Review course is a big investment of both time and money. Make sure you choose one that’s right for you. Try our course for free for 7 days, and you’ll experience the UWorld Roger CPA Review difference—where quality is what separates us from the rest.
Learn More

About the CPA Exam

The CPA Exam The CPA Exam is the licensing exam to become a CPA. was developed to evaluate the knowledge and skills needed for entry-level CPAs CPA stands for Certified Public Accountant, and is one of the highest distinctions in accounting. to practice public accountancy and passing the exam is one of the requirements needed to obtain a CPA license.

[Questions answered in this area]
What is the CPA Exam?
What Question types are on the exam?
What are the 4 sections of the CPA Exam?
What is AICPA?
What is NASBA?
What are the MCQs?
What are TBS?
What are Written Communication Questions?
What topics are covered in the AUD section?
What topics are covered in the BEC section?
What topics are covered in the FAR section?
What topics are covered in the REG section?
Which is the hardest section on the CPA Exam?
Which is the easiest section on the CPA Exam?

The CPA Exam is written, managed, and scored by the American Institute of Certified Public Accountants (AICPA) The American Institute of Certified Public Accountants is the institute that writes the CPA Exam Blueprints and manages the CPA Exam. with assistance by the National Association of State Boards of Accountancy (NASBA) The National Association of State Boards of Accountancy is a collection of many state boards of accountancy that collaborate on standards for accountancy across the nation. and state boards of accountancy A state board of accountancy is the agency that issues and manages CPA licenses within its corresponding state. .

The exam consists of four single sections that are each four hours in length. The four single sections are Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). The CPA Exam, administered by Prometric Prometric is the testing provider of the CPA Exam. testing centers, must be passed within an 18-month deadline and with a score of 75 or higher for each section.

CPA Exam Question Types

Multiple-Choice Questions

One question and four potential answers, MCQs make up the majority of each exam.
Task-Based Simulations

Questions that require you to apply practical knowledge. This may include filling out a form or completing a research question.

Written Communication

Questions that require properly composed written essay responses and found only in the BEC exam.

CPA Exam Sections

The CPA Exam consists of 4 section exams that last 4 hours each. Pellentesque in ipsum id orci porta dapibus. Quisque velit nisi, pretium ut lacinia in, elementum id enim. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Vestibulum ac diam sit amet quam elementum sed sit amet dui.

AUD

Auditing & Attestation

Ethics, Professional Responsibilities, and General Principles; Assessing Risk and Developing a Planned Process; Performing Further Procedures and Obtaining Evidence; Forming Conclusions and Reporting

BEC

Business Environment & Concepts

Corporate Governance; Economic Concepts and Analysis; Financial Management; Information Technology; Operations Management

FAR

Financial Accounting & Reporting

Conceptual Framework, Standard-Setting, and Financial Reporting; Select Financial Statement Accounts; Select Transactions; State and Local Governments

REG

Regulation

Federal Taxation; Business Law; Ethics, Professional Responsibilities, and Federal Tax Procedures

Learn more about the CPA Exam’s Content & Structure.

Download our CPA Exam Basics eBook today!

Know before you go! Find out everything you need to know about the CPA Exam before exam day.
Get it Now


Get it Now

CPA Exam Blog

Subscribe to our blog to our blog to get access to the latest information on exam changes, study tips, trends, career advice, inspirational stories, and much more.

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.

Who writes the CPA Exam?

Who writes the exam?

The exam is developed, maintained and scored by the American Institute of Certified Public Accountants (AICPA).
Learn More

If I don't pass all 4 sections of the exam in 18 months, do I have to take all the sections again?

If I don't pass all 4 sections of the exam in 18 months, do I have to take all the sections again?

You have an 18 month “rolling” window in which to pass all four sections, beginning from the time you pass the first exam.
Learn More

When does my 18-month "clock" start ticking?

When does my 18-month "clock" start ticking?

Once you pass your first exam section, then the “clock” starts ticking, meaning you have 18 months from that time to pass the remaining three parts.
Learn More

Does a Notice to Schedule (NTS) expire and should I apply to sit for all 4 sections of the exam before it expires?

Does a Notice to Schedule (NTS) expire and should I apply to sit for all 4 sections of the exam before it expires?

Yes, the Notice to Schedule (NTS) expires. It is valid for 90 days to 9 months, depending on your jurisdiction.
Learn More

When can I retake a section of the CPA Exam if I didn't pass?

When can I retake a section of the exam if I didn't pass?

If you did not pass a section of the exam, you have to wait until the next testing window to retake that section.
Learn More

What is a provisionary state and is my state a provisionary state?

What is a provisionary state? Is my state one?

A provisionary state is a state that gives CPA candidates a provisionary period to sit for the exam before they have officially completed the educational requirements.
Learn More
UWorld Roger CPA Exam Review - available on all your devices

Take the SmartPath

Prepare for success with the highest quality in CPA Review. 

Join the 91% of UWorld Roger CPA Review students who pass the exam.

CPA Exam FAQs

Schema

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!

You can schedule to take your exam at any Prometric testing center. To learn more about the CPA Exam Process, check out our Qualify & Apply page, or read more on the AICPA website.

As of July 1, 2020, testing windows were replaced by continuous testing, meaning an candidate can schedule the exam year-round. Learn more in our blog about the changes!
Passing the exam is required to receive your license from your state board of accountancy and become a Certified Public Accountant. To learn more about becoming a CPA, check out our CPA Career Resources Center, or read more on the National Association of State Boards of Accountancy NASBA website.

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.

CPA Exam Resources

Our Exam Resource Center provides candidates with study materials and resources needed to prepare for the exam.

Career Resources

Our Career Center provides information to assist candidates with everything they need to start out their CPA career.

Learning Center

Our Learning Center is a valuable resource for students, practicing accountants, and CPA candidates.

CPA Review Courses

See why 91% pass! Our world-class CPA Review platform provides you with everything you need to succeed.