CPA
Offered by AICPA
The Certified Public Accountant (CPA) is the premier U.S. accounting license. Under the CPA Evolution model (effective 2024), the Uniform CPA Examination has a Core-plus-Discipline structure: every candidate passes three Core sections and chooses one Discipline section.
EXAM AT A GLANCE
Testing time
4
hours
Sections
4
Delivery
Prometric test center
Passing score
75
Cost
$260
Your CPA Community
Connect with other people preparing for the CPA.
What the exam covers
AUD — Auditing and Attestation (Core)
FAR — Financial Accounting and Reporting (Core)
REG — Taxation and Regulation (Core)
Discipline — BAR, ISC, or TCP (choose one)
About the CPA license
Licensure is granted by individual state boards, so specific education and experience requirements vary by jurisdiction — but the exam itself is uniform nationwide.
Who it’s for
Accounting and finance professionals pursuing U.S. public-accounting licensure and senior finance roles.
- Format
- Four sections — 3 Core (AUD, FAR, REG) + 1 Discipline (BAR, ISC, or TCP); each mixes multiple-choice questions and task-based simulations
- Passing score
- 75 on a 0–99 scale, per section
- Cost
- Roughly $260+ per section (four sections ≈ $1,050+), plus jurisdiction-specific application/evaluation fees
- Validity
- Not a recurring exam; once licensed, CPAs meet state CPE requirements. All four sections must be passed within a 30–36 month window (varies by state).
- Prerequisites
- Set by your state board — typically ~150 semester hours of education; experience requirements vary
Official exam page· Details verified August 2026
Exam details can change. Always confirm current requirements, fees, and exam policies with the certification provider before registering.
How to prepare
01
Confirm your state board's education and eligibility requirements first.
02
Choose a Discipline section that fits your career interest (BAR, ISC, or TCP).
03
Sequence sections logically (e.g., FAR→BAR, REG→TCP, AUD→ISC).
04
Use a structured review course; plan 300–500 total study hours.
05
Schedule sections to comfortably finish all four within your state's window.
FAQ
How many sections does the CPA Exam have now?
Four: three Core sections (AUD, FAR, REG) plus one Discipline section of your choice (BAR, ISC, or TCP). All four lead to the same license.
What score do I need to pass?
A scaled score of 75 on each section. It's not a raw percentage and the exam is not curved.
Turn your exam date into a CPA study plan
Tell us when you're taking the CPA and when you're available to study. We'll build a personalized schedule you can add to your calendar.
Build My CPA Study Plan