CPA

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...

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CPA exam at a glance

Format

Four sections — 3 Core (AUD, FAR, REG) + 1 Discipline (BAR, ISC, or TCP); each mixes multiple-choice questions and task-based simulations

Duration

4 hours per section

Delivery

Prometric test center

Passing score

75 on a 0–99 scale, per section

Exam 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

About the CPA certification

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.

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.

Official exam page· Details verified 2026-08

What the CPA 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)
How to study for the CPA
  1. 1Confirm your state board's education and eligibility requirements first.
  2. 2Choose a Discipline section that fits your career interest (BAR, ISC, or TCP).
  3. 3Sequence sections logically (e.g., FAR→BAR, REG→TCP, AUD→ISC).
  4. 4Use a structured review course; plan 300–500 total study hours.
  5. 5Schedule sections to comfortably finish all four within your state's window.
CPA — frequently asked questions

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.