About the CPA Exam

Everything you need to know about the Uniform CPA Examination.

What is a CPA?

A Certified Public Accountant (CPA) is a licensed accounting professional who has met education and experience requirements and passed the Uniform CPA Examination. CPAs can provide a wide range of services including auditing, tax planning, financial consulting, and business advisory services.

"The CPA credential is the gold standard in accounting and one of the most respected designations in business. CPAs are trusted advisors who help individuals and businesses navigate complex financial and regulatory landscapes." — AICPA

CPA Evolution (2024+)

New exam structure effective January 2024

The CPA Exam has evolved to include 3 Core sections all candidates must pass, plus 1 Discipline section of your choice. This allows CPAs to demonstrate deeper knowledge in a specialized area.

Core Sections

AUD, FAR, REG

Discipline Choices

BAR, ISC, or TCP

Blueprint Coverage

Our content covers both the current blueprint (through June 30, 2026) and the new blueprint (July 1, 2026+). You're prepared for either version.

Exam Sections

Core Sections (Required)

AUD - Auditing and Attestation

4 Hours

Ethics, professional responsibilities, audit engagements, attestation engagements, and review services.

FAR - Financial Accounting and Reporting

4 Hours

Conceptual framework, financial statements, assets, liabilities, equity, transactions, governmental accounting.

REG - Taxation and Regulation

4 Hours

Ethics, professional responsibilities, federal taxation, business law, and federal tax procedures.

Discipline Sections (Choose One)

BAR - Business Analysis and Reporting

4 Hours

Technical accounting and reporting, financial statements, select transactions, and state and local government concepts.

ISC - Information Systems and Controls

4 Hours

Information systems, IT infrastructure, security, availability, processing integrity, data management.

TCP - Tax Compliance and Planning

4 Hours

Tax compliance, planning strategies for individuals, entities, property transactions, and special tax situations.

Steps to Become a CPA

  1. 1

    Meet Education Requirements

    150 semester hours (usually bachelor's + 30 credits), including specific accounting and business courses.

  2. 2

    Pass the CPA Exam

    Pass all 4 sections (3 Core + 1 Discipline) with a score of 75 or higher within an 18-month rolling window.

  3. 3

    Gain Experience

    Complete 1-2 years of relevant work experience under a licensed CPA (varies by state).

  4. 4

    Apply for License

    Submit application to your state board of accountancy and pass ethics exam if required.

Quick Facts

Testing WindowYear-round
Exam Fee~$240/section
Time per Section4 Hours
Question FormatMCQs + TBS
Passing Score75 (scaled)
Credit Window18 months

Recent Pass Rates (2024)

AUD~46%
FAR~43%
REG~59%
Disciplines (Avg)~55%

Based on NASBA published data

Section Format

Testlets

5 testlets: 2 MCQ + 3 TBS

MCQs

50-60% of score weight

Task-Based Simulations

40-50% of score weight