CPA Exam

What Is the CPA Exam

The CPA exam, formally the Uniform CPA Examination, is the licensing exam developed by the AICPA and delivered with NASBA for every US state and territory. Passing it is one of the three main requirements for a CPA license, alongside education and work experience.

So how many CPA exams are there? Under the CPA Evolution model, which started in January 2024, every candidate takes four sections: three Core sections that everyone takes and one Discipline section that you choose.

Which CPA Exam Should I Take

Everyone takes AUD, FAR and REG. Your only choice is the Discipline, and the best one matches the career you want. BAR suits candidates heading into financial reporting, advisory or audit of complex entities. ISC suits those interested in IT audit, systems and SOC engagements. TCP suits candidates planning a tax career.

Your choice of Discipline does not limit the CPA license you receive. The license is the same, whichever Discipline you pass.

CPA Exam vs CPA License

Passing the CPA exam does not by itself make you a CPA. The license is issued by your state board of accountancy once you also meet its education requirement, its experience requirement and, in most states, an ethics requirement.

Each state sets those rules, so the path from exam to license differs from state to state. Check your board’s requirements before you apply, because they also determine when you are allowed to sit for the exam.

CPA Exam Format

Each CPA exam section is a four-hour computer-based test split into testlets. Sections combine multiple-choice questions with task-based simulations (TBS), which are case studies that ask you to complete schedules, research the professional literature or analyze documents.

How Many Questions Are on the CPA Exam

The number of questions depends on the section. Each section has its own mix of multiple-choice questions and task-based simulations, and the AICPA publishes the exact counts and weights in each section’s blueprint. Use the blueprint for your section as your study checklist rather than relying on a single number.

Auditing and Attestation (AUD)

AUD covers ethics, professional responsibilities and independence, engagement acceptance, risk assessment, audit evidence and procedures, and forming conclusions and reporting. Expect simulations that ask you to evaluate audit evidence or identify the right type of opinion.

Financial Accounting and Reporting (FAR)

FAR covers US GAAP for business and nonprofit entities, the preparation of financial statements, accounting for specific transactions and state and local government accounting. It is widely regarded as the broadest section. An AICPA practice exam for FAR is a good way to see how its simulations are built.

Taxation and Regulation (REG)

REG covers ethics and federal tax procedure, business law, and federal taxation of individuals, entities and property transactions. Many questions apply tax rules to short fact patterns, so practise calculations as well as concepts.

Discipline Sections: BAR, ISC and TCP

The Discipline sections go deeper into one area. BAR covers financial statement and data analysis, advanced technical accounting and state and local government. ISC covers information systems and data management, security, confidentiality and privacy, and SOC engagements. TCP covers individual and entity tax compliance and planning, personal financial planning and property transactions.

CPA Exam Scoring

You need a score of 75 on each section to pass. Scores are reported on a scale of 0 to 99, and 75 is a scaled score, not 75% of questions correct. The AICPA weights items by difficulty and combines multiple-choice and simulation results into one section score.

How often are CPA exam scores released? The AICPA publishes a score release schedule each year, with target dates tied to when you tested. Discipline scores have sometimes taken longer during their testing windows. Check the current schedule on the AICPA site after your exam.

How Many CPA Questions Are Pretest

Every section includes some pretest questions that do not count toward your score. The AICPA uses them to evaluate new items for future exams. They are mixed in with scored questions and are not labeled, so answer every question as if it counts.

Registration and Fees

You register through your state board of accountancy or its agent, often NASBA’s CPA Examination Services. The steps are:

1. Confirm that you meet your board’s education requirements to sit for the exam.
2. Submit your application and transcripts and pay the application fee.
3. Pay the section fees for the sections you want to take.
4. Receive your Notice to Schedule (NTS).
5. Book your appointment with Prometric within the NTS validity period.

Fees are set by each board and vary by jurisdiction, so check your board’s current fee schedule. When do CPA exams take place? The Core sections can be scheduled throughout the year, while Discipline sections follow the testing windows published by the AICPA and NASBA.

Are CPA Exams in Person

Yes, CPA exams are taken in person at Prometric test centers in the US and in a number of international locations. The test center provides the computer, an on-screen calculator and the authoritative literature you need for research tasks.

How Long Do You Have to Pass All 4 Parts of the CPA Exam

In jurisdictions that adopted the NASBA model rule, you have a 30-month rolling window to pass all four sections. The window starts on the score release date of your first passed section. Each state board sets its own rule, and some differ; Washington, for example, uses 36 months.

If the window closes before you pass all four, the earliest passed section expires and you must retake it. The average time to pass all 4 CPA exams varies widely, so plan your sequence to stay well inside the window.

CPA Exam Pass Rates

The AICPA publishes official pass rates for each section. These are the 2025 cumulative pass rates for the full year 2025:

Are CPA exams difficult? These figures say yes: in three of the six sections, fewer than half of candidates passed. The AICPA cautions against comparing Disciplines, because candidates choose them based on their background.

Which CPA Exam Is the Hardest

By pass rate, FAR and BAR were the hardest sections in 2025, each at around 42%. FAR is long and broad, and BAR builds on FAR with more advanced technical accounting. AUD, at about 48%, is often hardest for candidates without audit experience, because many questions test professional judgment.

How to Prepare for the CPA Exam

The best way to prepare for the CPA exam is to study one section at a time, follow the AICPA blueprint and practise both multiple-choice questions and simulations. Many candidates plan around 300 to 400 total study hours across all four sections, depending on background.

You can prepare for the CPA exam for free with the AICPA blueprints, the AICPA’s sample tests and free practice questions, though most candidates also use a review course. Our guide on how long should I study for a test helps you size each block. Plan the weeks with the study planner for exams and count down to each section with the exam countdown.

Which CPA Exam to Start With

Many candidates start with FAR, because it is the broadest section and its content supports AUD and BAR. Others start with the section closest to their current job or most recent coursework. Taking FAR and BAR close together, or REG and TCP, takes advantage of the overlap.

Take a CPA Practice Exam

Yes, there are practice CPA exams. Our free CPA practice exam has original multiple-choice questions for every Core and Discipline section, with explanations and a score by section. The AICPA also publishes sample tests that show the real interface and simulation formats. Use spaced repetition for rules and thresholds when you make flashcards online.

Test Day Checklist

These CPA exam day tips help you start calmly:

• Bring your Notice to Schedule details and the identification your board and Prometric require, with names that match exactly.
• Arrive early to allow time for check-in and security screening.
• Leave phones, watches, notes and personal calculators in your locker. An on-screen calculator is provided.
• Plan your pacing across testlets and use the standardized break offered partway through the section.
• Do not spend too long on one simulation. Mark it, move on and return if time allows.

CPA Exam vs EA Exam

The CPA exam leads to a broad accounting license, while the EA exam (the IRS Special Enrollment Examination) leads to the enrolled agent credential, which focuses only on tax. Both allow you to represent taxpayers before the IRS.

If you want a career only in tax, the EA is faster. If you want to audit, sign attest reports or keep wider career options, the CPA is the stronger credential. For investment-focused careers, compare the CFA Level 1 exam, and practise with our CFA Level 1 practice questions. Browse all finance certifications for more options.

Frequently Asked Questions

Is a CPA Exam Hard?

Yes, the CPA exam is hard. AICPA's 2025 cumulative pass rates ranged from about 42% for BAR and FAR to about 78% for TCP, so many candidates fail at least one section. Each section is a four-hour mix of multiple-choice questions and task-based simulations, and you must pass all four within your board's credit window.

Can You Take the CPA Exam Online?

In general, no. The CPA exam is delivered in person at Prometric test centers, under secure, proctored conditions. You schedule your appointment through Prometric after your state board or its agent issues your Notice to Schedule. Check NASBA and your board for any current exceptions before you book.

Which CPA Exam Is the Easiest?

No section is easy, but in AICPA's 2025 figures the TCP (about 78%) and ISC (about 68%) Disciplines had the highest cumulative pass rates, and REG (about 63%) was the highest of the Core sections. AICPA cautions against comparing Disciplines because candidates choose them based on their own background. The easiest section for you is usually the one closest to your daily work.

How Many CPA Exams Can You Take at Once?

You take one section per appointment, and each lasts four hours. You can, however, apply for and hold authorizations for several sections at once and schedule them in any order, subject to your board's rules and the testing windows for Discipline sections. Most candidates sit for one section at a time and space them weeks apart.

How Often Are CPA Exams Offered?

The Core sections (AUD, FAR and REG) can be taken throughout the year at Prometric test centers. The Discipline sections (BAR, ISC and TCP) have had more limited testing windows under CPA Evolution. Check the current AICPA and NASBA testing calendar before you schedule a Discipline.