CPA (Certified Public Accountant)
AICPA
Complete guide to passing the CPA (Certified Public Accountant) exam on your first attempt.
$1,000-$3,000 total
45-60%
Ongoing CPE required
USA
AICPA
$70k-$150k
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Complete Overview
The Uniform CPA Examination is a 16-hour licensing exam owned by the AICPA and administered at Prometric test centers by NASBA on behalf of the 55 US state boards of accountancy. It is taken by accounting graduates and working accountants who need a state licence to sign audit opinions, and NASBA jurisdictions charge roughly $268.59 per exam section plus an exam application fee of around $96 to $103, so the four sections cost most candidates about $1,400 to $1,500 before review materials. Candidates testing outside the United States, Canada, Guam, Puerto Rico and the US Virgin Islands pay an extra international administration fee of $390 per section, or $460 per section in India.
Since the CPA Evolution launch in January 2024, the exam has three Core sections that every candidate must pass and one Discipline section the candidate chooses. The Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG). The Discipline choices are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP). Every section runs four hours and is built from five testlets: two multiple-choice testlets followed by three task-based simulation testlets.
Each section is scored on a 0 to 99 scale and 75 is the pass mark. NASBA states plainly that a 75 is not 75 percent correct and that scores are not curved. For AUD, FAR, REG, BAR and TCP the reported score is a weighted combination of 50 percent multiple-choice and 50 percent task-based simulations. ISC is the single exception at 60 percent multiple-choice and 40 percent simulations.
The 2025 calendar-year pass rates published by the AICPA show how uneven the four sections are: TCP 77.65 percent, ISC 67.79 percent, REG 63.12 percent, AUD 48.21 percent, FAR 42.12 percent and BAR 41.94 percent. Through the first two quarters of 2026 the pattern held, with TCP at 79.53 percent cumulative and FAR at 42.95 percent.
The credit window changed in 2024. The AICPA now describes a minimum 30-month rolling window from the release date of your first passing score, and several boards run longer periods. Washington, for example, gives candidates a rolling 36 months. Any section passed outside that window expires and has to be retaken.
Passing the exam is one of three licensing requirements. In May 2025 the AICPA and NASBA amended the Uniform Accountancy Act to recognise three model pathways: a graduate accounting degree plus one year of experience, a bachelor's degree plus 30 extra semester hours (150 total) plus one year of experience, or a bachelor's accounting degree at 120 semester hours plus two years of experience. Each jurisdiction adopts these on its own timetable, so the rule that binds you is your board's rule, not the model act.
Why Get CPA (Certified Public Accountant) Certified?
The CPA licence is the only US credential that lets a person sign an audit opinion on financial statements, and the SEC requires CPA sign-off on filings from publicly traded companies.
BLS reported a median annual wage of $81,680 for accountants and auditors in May 2024, with the top 10 percent above $141,420 and the bottom 10 percent below $52,780.
Financial managers, the controller and finance-director tier that CPAs commonly move into, had a BLS median annual wage of $161,700 in May 2024 and a projected 15 percent employment growth from 2024 to 2034.
Exam credit now runs for at least 30 rolling months instead of the old 18, which gives working candidates almost a year of extra runway to finish all four sections.
The Discipline structure lets you certify a specialism: ISC covers SOC engagements and IT general controls, TCP covers entity and personal tax planning, BAR covers financial analysis and state and local government reporting.
The exam is delivered at Prometric centres in 19 international locations including India, Japan, England, Germany, Brazil and the United Arab Emirates, so the credential is reachable without relocating to the US.
Under the 2025 Uniform Accountancy Act amendments, mobility across state lines is decided by the individual CPA's education, exam and experience rather than by whether the home state is substantially equivalent.
Exam Format & Structure
Duration
240 minutes (4 hours) per section, 16 hours across the three Core sections and one Discipline section
Questions
Five testlets per section. AUD: 78 multiple-choice questions (39 plus 39) and 7 task-based simulations. FAR: 50 MCQs (25 plus 25) and 7 TBSs. REG: 72 MCQs (36 plus 36) and 8 TBSs. BAR: 50 MCQs and 7 TBSs. ISC: 82 MCQs (41 plus 41) and 6 TBSs. TCP: 68 MCQs (34 plus 34) and 7 TBSs.
Passing Score
75 on a 0 to 99 scale for every section. NASBA states that 75 does not mean 75 percent of items correct and that scores are not curved.
Question Types
- Four-option multiple-choice questions, delivered in testlets 1 and 2
- Task-based simulations in testlets 3, 4 and 5, including spreadsheet-style journal entry and workpaper tasks
- Document review simulations that require you to edit a memo or letter against source documents
- Research tasks that require you to locate and cite the correct paragraph in the authoritative literature provided on screen
- Written communication is no longer tested; it left the exam with BEC in December 2023
Delivery Method
Computer-based at Prometric test centres. There is no live online proctored option for the Uniform CPA Examination.
How scoring works
Score scale
0 to 99 per section
Score needed to pass
75 in every section, Core and Discipline alike
When results arrive
Scores release on published target dates, not immediately after testing. Core section data files have cutoff dates roughly every three to four weeks with a target release about one to two weeks later. Discipline sections test in the first month of a quarter and release later, for example a July 2026 testing month with an 11 September 2026 target. NASBA posts the advisory score to the CPA Portal and the official Score Notice generally appears within 72 hours.
How the scale is built
The reported figure is a scaled score, not a percentage correct. The AICPA computes separate scaled scores for the multiple-choice and simulation portions using formulas that weight both correctness and the relative difficulty of each item, then combines them. That combination is 50 percent MCQ and 50 percent TBS for AUD, FAR, REG, BAR and TCP, and 60 percent MCQ and 40 percent TBS for ISC. Scores are not curved against other candidates and there is no penalty for a wrong answer.
Pacing and time budget
57 questions in 240 minutes gives you About 72 seconds per multiple-choice question and about 25 minutes per task-based simulation, using FAR as the anchor: 50 MCQs in roughly 60 minutes and 7 TBSs in roughly 180 minutes. Question counts differ by section, so recompute for yours: AUD is 78 MCQs and 7 TBSs, REG is 72 and 8, BAR is 50 and 7, ISC is 82 and 6, TCP is 68 and 7. per question.
30 minutes
Testlet 1 finished, all 25 FAR multiple-choice questions answered with nothing left blank
60 minutes
Testlet 2 finished, all 50 multiple-choice questions done, three simulation testlets and 180 minutes remaining
115 minutes
Testlet 3 complete, both simulations attempted, then take the standardised 15-minute break
185 minutes
Testlet 4 complete, all three simulations attempted including the research task
230 minutes
Testlet 5 complete, with 10 minutes held back to revisit any simulation cell left empty
| At this point | You should have answered |
|---|---|
| 30 minutes | Testlet 1 finished, all 25 FAR multiple-choice questions answered with nothing left blank |
| 60 minutes | Testlet 2 finished, all 50 multiple-choice questions done, three simulation testlets and 180 minutes remaining |
| 115 minutes | Testlet 3 complete, both simulations attempted, then take the standardised 15-minute break |
| 185 minutes | Testlet 4 complete, all three simulations attempted including the research task |
| 230 minutes | Testlet 5 complete, with 10 minutes held back to revisit any simulation cell left empty |
- The exam does not let you return to a testlet once you submit it, so a partially finished simulation testlet is lost points you cannot recover later. Budget by testlet, not by whole exam.
- Simulations are 50 percent of the score in five of the six sections but sit in the final three testlets, so any overspend in the multiple-choice half comes directly out of the higher-value half.
- Take the standardised break after testlet 3 because it does not consume exam time. Any other departure from the test room does, and re-entry means the whole security screen again.
- Score simulation cells partially: most simulations award credit cell by cell, so filling every cell with a defensible number beats leaving a perfectly reasoned blank.
- The research task inside a simulation is one item like any other. If Codification navigation is not fast, cap it at four minutes and move on rather than surrendering a whole simulation to it.
Where the marks are
BAR: business analysis
40 to 50 percent of BAR
The largest single content area anywhere in the blueprint. Simulations ask for ratio and variance analysis, cost accounting allocations, forecasting and risk management applied to a set of exhibits.
ISC: information systems and data management, and security, confidentiality and privacy
35 to 45 percent each of ISC
Between them these two areas make up the bulk of ISC. Items test IT general controls, change management, the data life cycle, and evaluating whether a described control addresses a stated risk.
FAR: financial reporting
30 to 40 percent of FAR
Covers general-purpose statements, disclosures and notes, plus governmental and not-for-profit reporting. Simulations here typically ask you to place items on the correct statement and reconcile fund to government-wide figures.
FAR: select balance sheet accounts
30 to 40 percent of FAR
Receivables, inventory, PP and E, intangibles, payables and equity. Expect valuation and measurement tasks: allowance calculations, impairment tests, capitalisation decisions and equity roll-forwards.
AUD: performing further procedures and obtaining evidence
30 to 40 percent of AUD
The heaviest AUD area. Items ask which procedure addresses a specific assertion, how sampling results translate into conclusions, and what evidence is sufficient and appropriate for a given risk.
FAR: select transactions
25 to 35 percent of FAR
Revenue recognition under ASC 606, leases under ASC 842, business combinations, contingencies and subsequent events. These generate the multi-step simulations that consume the most clock time.
AUD: assessing risk and developing a planned response
25 to 35 percent of AUD
Materiality, understanding the entity and its internal control, fraud risk, and linking assessed risk to a planned procedure. Wrong answers here usually come from confusing risk of material misstatement with detection risk.
REG: federal taxation of entities, and federal taxation of individuals
23 to 33 percent and 22 to 32 percent of REG
Together they are the majority of REG. Simulations reconstruct book to taxable income, compute partner and shareholder basis, and apply the accumulated adjustments account to S corporation distributions.
| Topic | Weight | Why it scores |
|---|---|---|
| BAR: business analysis | 40 to 50 percent of BAR | The largest single content area anywhere in the blueprint. Simulations ask for ratio and variance analysis, cost accounting allocations, forecasting and risk management applied to a set of exhibits. |
| ISC: information systems and data management, and security, confidentiality and privacy | 35 to 45 percent each of ISC | Between them these two areas make up the bulk of ISC. Items test IT general controls, change management, the data life cycle, and evaluating whether a described control addresses a stated risk. |
| FAR: financial reporting | 30 to 40 percent of FAR | Covers general-purpose statements, disclosures and notes, plus governmental and not-for-profit reporting. Simulations here typically ask you to place items on the correct statement and reconcile fund to government-wide figures. |
| FAR: select balance sheet accounts | 30 to 40 percent of FAR | Receivables, inventory, PP and E, intangibles, payables and equity. Expect valuation and measurement tasks: allowance calculations, impairment tests, capitalisation decisions and equity roll-forwards. |
| AUD: performing further procedures and obtaining evidence | 30 to 40 percent of AUD | The heaviest AUD area. Items ask which procedure addresses a specific assertion, how sampling results translate into conclusions, and what evidence is sufficient and appropriate for a given risk. |
| FAR: select transactions | 25 to 35 percent of FAR | Revenue recognition under ASC 606, leases under ASC 842, business combinations, contingencies and subsequent events. These generate the multi-step simulations that consume the most clock time. |
| AUD: assessing risk and developing a planned response | 25 to 35 percent of AUD | Materiality, understanding the entity and its internal control, fraud risk, and linking assessed risk to a planned procedure. Wrong answers here usually come from confusing risk of material misstatement with detection risk. |
| REG: federal taxation of entities, and federal taxation of individuals | 23 to 33 percent and 22 to 32 percent of REG | Together they are the majority of REG. Simulations reconstruct book to taxable income, compute partner and shareholder basis, and apply the accumulated adjustments account to S corporation distributions. |
The numbers
42.12 percent
FAR cumulative pass rate, calendar year 2025
Source: AICPA, CPA Exam scoring and pass rates page
41.94 percent, the lowest of the six sections
BAR cumulative pass rate, calendar year 2025
Source: AICPA, CPA Exam scoring and pass rates page
77.65 percent
TCP cumulative pass rate, calendar year 2025
Source: AICPA, CPA Exam scoring and pass rates page
TCP 79.53 percent, ISC 67.45 percent, REG 66.78 percent, AUD 48.65 percent, BAR 43.64 percent, FAR 42.95 percent
Cumulative pass rates through Q2 2026
Source: AICPA, CPA Exam scoring and pass rates page
75 on a 0 to 99 scale, not curved and not a percentage correct
Passing score on every section
Source: NASBA, CPA Exam Score Information page
$268.59 plus $103.00 per section, with a $96.00 education evaluation application fee
Exam section fee plus application fee, Washington jurisdiction
Source: NASBA CPA Examination Services, Washington jurisdiction page
$390.00 per section, and $460.00 per section for candidates testing in India
International administration surcharge
Source: NASBA, CPA Exam International Administration page
$81,680 in May 2024, with the lowest 10 percent under $52,780 and the highest 10 percent above $141,420
Median annual wage for accountants and auditors
Source: US Bureau of Labor Statistics, Occupational Outlook Handbook
If you fail
Wait before retaking
None beyond receiving your score for that section. NASBA's continuous testing model lets you re-sit a failed Core section shortly after the score releases. A failed Discipline section waits for the first month of the next calendar quarter, because BAR, ISC and TCP are only administered then.
Attempt limit
The AICPA and NASBA do not publish a national cap on attempts per section. The real limit is the credit window: at least 30 rolling months from the release date of your first passing score under the AICPA's description, and 36 months in jurisdictions such as Washington.
Retake fee
Full section fee and application fee again. In Washington that is $268.59 plus $103.00 per attempt. Fees are non-refundable and there is no general provision for withdrawing or extending a Notice to Schedule, though boards accept an Exception to Policy Form in extreme circumstances. International candidates also repay $390 per section, or $460 in India.
A new section application produces a new Notice to Schedule, and each NTS has a limited validity that varies by jurisdiction; miss it and the fees are gone. Read the Candidate Performance Report before rebooking, since it marks each content area Stronger, Comparable or Weaker against candidates who scored in the just-passing 75 to 80 band. A score review costs $240 and verifies only that the approved answer key and scoring procedures were applied. A score appeal costs $550 plus $100 per item, is conducted in person at NASBA's Nashville office at your own travel cost, is not permitted in California, the District of Columbia, Georgia, Illinois, Montana, Texas or Virginia, and NASBA states that a score has historically never been changed as a result of one.
Exam Domains & Topics
One of four sections you sit, and the lowest-scoring Core section: the AICPA reported a 42.12 percent cumulative pass rate for FAR in 2025. Only BAR, at 41.94 percent, scored lower across all six sections. Fifty MCQs and seven simulations in four hours.
Key Topics to Master:
- Financial reporting, 30 to 40 percent of FAR: general-purpose statements, disclosures, notes, ratio and trend analysis
- Select balance sheet accounts, 30 to 40 percent: receivables, inventory, PP and E, intangibles, payables, equity
- Select transactions, 25 to 35 percent: revenue recognition, leases, business combinations, contingencies, subsequent events
- Governmental accounting including fund financial statements and government-wide reconciliation
- Not-for-profit statements of financial position, activities and functional expenses
- Statement of cash flows under the direct and indirect methods
- Differences between US GAAP and IFRS where the blueprint calls them out
Seventy-eight MCQs and seven simulations in four hours. AUD carries the largest multiple-choice load of any Core section and had a 48.21 percent cumulative pass rate in 2025.
Key Topics to Master:
- Ethics, professional responsibilities and general principles, 15 to 25 percent of AUD
- Assessing risk and developing a planned response, 25 to 35 percent
- Performing further procedures and obtaining evidence, 30 to 40 percent
- Forming conclusions and reporting, 10 to 20 percent
- AICPA independence rules and the conceptual framework for threats and safeguards
- Attestation, review and compilation engagements under SSARS
- Audit sampling, both attribute and variables approaches
- Modified opinions, emphasis-of-matter and other-matter paragraphs
Seventy-two MCQs and eight simulations, the largest simulation count on the exam. REG had a 63.12 percent cumulative pass rate in 2025, the highest of the three Core sections.
Key Topics to Master:
- Federal taxation of individuals, 22 to 32 percent of REG
- Federal taxation of entities including tax preparation, 23 to 33 percent
- Business law, 15 to 25 percent: contracts, agency, debtor-creditor relationships, secured transactions
- Ethics, professional responsibilities and federal tax procedures, 10 to 20 percent
- Federal taxation of property transactions, 5 to 15 percent: basis, holding period, Section 1231, 1245 and 1250 recapture
- Circular 230 practice rules and preparer penalties
- Partnership inside and outside basis, S corporation stock basis and the accumulated adjustments account
You choose one. Discipline sections are administered only during the first month of each calendar quarter, unlike the Core sections which run continuously.
Key Topics to Master:
- BAR, business analysis 40 to 50 percent: financial statement analysis, managerial cost accounting, forecasting, risk management
- BAR, technical accounting and reporting 35 to 45 percent, and state and local governments 10 to 20 percent
- ISC, information systems and data management 35 to 45 percent: IT general controls, change management, the data life cycle
- ISC, security confidentiality and privacy 35 to 45 percent, and SOC engagement considerations 15 to 25 percent
- TCP, tax compliance and planning for individuals and personal financial planning 30 to 40 percent
- TCP, entity tax compliance 30 to 40 percent, entity tax planning 10 to 20 percent, property transactions 10 to 20 percent
- ISC is the only section scored 60 percent MCQ and 40 percent TBS; the other five are 50-50
Recommended Study Plan
- 1Download the current AICPA CPA Exam Blueprints from aicpa-cima.com and read the FAR summary blueprint, noting the three content areas and their 30 to 40, 30 to 40 and 25 to 35 percent ranges
- 2Read the NASBA Candidate Guide for your jurisdiction and confirm your education evaluation is complete before you pay any section fee
- 3Apply for one exam section only, since NASBA issues one Notice to Schedule per section and the NTS expires
- 4Pick one primary course and stay with it: Becker, UWorld CPA Review, Surgent, Gleim or Wiley CPAexcel
- 5Book the Prometric appointment now for week 14, because seat availability in January, April, July and October tightens fast
- 1Work the conceptual framework, income statement and balance sheet units in your course
- 2Build a one-page reconciliation of net income to comprehensive income and rewrite it from memory twice
- 3Do 80 to 100 multiple-choice questions and log every miss with a one-line reason, not just the correct letter
- 4Open the free AICPA sample test at aicpa.org/cpaexam once, purely to learn where the exhibit and spreadsheet buttons are
- 5Review the FASB Accounting Standards Codification interface, since the research task inside FAR simulations uses it
- 1Drill indirect-method cash flow reconstruction until you can build the operating section from a comparative balance sheet in under six minutes
- 2Cover allowance for credit losses, factoring, and note receivable imputed interest
- 3Cover FIFO, weighted average, lower of cost or net realisable value, and the retail and gross profit estimation methods
- 4Do 100 MCQs mixing weeks 2 and 3 so retrieval is interleaved rather than blocked
- 5Attempt two task-based simulations end to end with the four-hour clock rules in mind
- 1Work depreciation methods, capitalised interest, non-monetary exchanges with and without commercial substance
- 2Work goodwill impairment and the indefinite-lived intangible test
- 3Write your own summary sheet for the impairment decision trees rather than copying the course one
- 4Do 100 MCQs and re-do every week 2 and 3 question you missed
- 5Attempt one document review simulation to get used to editing text against exhibits
- 1Cover bond issuance at discount and premium, effective interest amortisation, and troubled debt restructuring
- 2Cover ASC 842 lessee finance and operating leases and lessor sales-type and direct financing leases
- 3Build a lease amortisation schedule by hand once, then in the exam spreadsheet tool
- 4Do 100 MCQs and one full simulation testlet under time
- 5Update your miss log and tag each miss as knowledge, misreading or arithmetic
- 1Work the five-step ASC 606 model with contract modification and variable consideration cases
- 2Cover treasury stock, stock dividends, stock splits and share-based compensation
- 3Practise earnings per share with convertible debt and options under the if-converted and treasury stock methods
- 4Do 120 MCQs mixing weeks 2 through 6
- 5Take a half-length progress test in your course and record the section score
- 1Cover equity method, fair value option, and debt security classification
- 2Cover acquisition-method consolidation with non-controlling interest and intercompany eliminations
- 3Work at least four consolidation worksheets end to end
- 4Do 100 MCQs and two simulations
- 5Re-review the week 4 impairment sheet, since goodwill sits at the join of these two topics
- 1Cover fund types, modified accrual, and the government-wide reconciliation
- 2Cover budgetary accounting, encumbrances and interfund activity
- 3Memorise the fund financial statement titles, because simulations ask you to place items on the right statement
- 4Do 100 governmental MCQs, which is a topic candidates habitually leave until the last week and then skip
- 5Log which of the three FAR content areas your misses cluster in
- 1Cover net asset classes, contributions with and without donor restriction, and the statement of functional expenses
- 2Cover foreign currency translation and remeasurement, and accounting changes and error correction
- 3Cover income taxes: deferred tax assets, valuation allowance and the effective rate reconciliation
- 4Do 120 MCQs across all content areas
- 5Finish the first pass through the blueprint and mark every topic you have not yet touched
- 1Sit a full four-hour mock: 25 MCQs, 25 MCQs, then three simulation testlets, with a single 15-minute break after testlet 3
- 2Score the mock by content area and compare against the blueprint weight ranges
- 3Rebuild your study list so the heaviest weighted weak area gets the most hours in weeks 11 to 13
- 4Re-do 100 previously missed MCQs
- 5Confirm your Prometric appointment and print the Notice to Schedule
- 1Do at least 12 task-based simulations, since simulations carry 50 percent of your FAR score
- 2Practise the research task until you can navigate the Codification to a cited paragraph in under four minutes
- 3Rework the two weakest content areas from the week 10 mock
- 4Do 100 MCQs in the weakest area only
- 5Write flashcards only for facts you have now missed twice
- 1Sit a second four-hour mock in the same seat position and time of day as your real appointment
- 2Time each testlet separately and compare against the 60-minute MCQ and 180-minute simulation split
- 3Fix any testlet where you ran more than eight minutes over budget
- 4Re-do every simulation you scored below 60 percent on
- 5Do 120 mixed MCQs
- 1Work through the AICPA blueprint line by line and rate every topic red, amber or green
- 2Spend every red-rated hour on FAR content areas weighted 30 to 40 percent before touching anything weighted 25 to 35 percent
- 3Do 150 MCQs at 80 percent-plus accuracy or keep repairing
- 4Do six more simulations including at least two governmental and two not-for-profit
- 5Stop adding new material after Friday
- 1Review only your miss log and your own summary sheets, no new questions after the day before
- 2Check the Prometric site 24 hours before the appointment to confirm it, as Prometric instructs
- 3Test one or two days before the AICPA data-file cutoff if you want the earlier target score release date
- 4Apply for the next exam section within 48 hours of testing, because the 30-month credit clock starts at score release
- 5If you are taking a Discipline section next, remember it is only offered in the first month of a quarter
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Best Study Resources
AICPA CPA Exam Blueprints
Official specificationThe authoritative document listing content by area, group and topic with score weighting, sample task statements, skill levels, item counts and item-type weighting. Published one to two times a year at aicpa-cima.com.
Free
AICPA sample tests and tutorial
Official practiceTwo multiple-choice testlets and three simulation testlets in the real exam interface, hosted at aicpa.org/cpaexam. This is the only free way to rehearse the exhibit windows, spreadsheet tool and Codification research pane.
Free
NASBA Candidate Guide and CPA Portal
Official administrationJurisdiction rules, fee schedules, Notice to Schedule issuance, score notices and Candidate Performance Reports all live here. Fees and credit windows differ by board, so this is the page that governs your money.
Free to read
Becker CPA Exam Review
Full review courseThe course most large public accounting firms buy for their staff. Full lecture, question bank and simulation coverage for all six sections.
Pricing varies by package; check becker.com
UWorld CPA Review
Full review courseFormerly Roger CPA Review. Known for detailed answer explanations that show why each distractor is wrong, which is what fixes a plateaued MCQ score.
Pricing varies by package; check accounting.uworld.com
Surgent CPA Review
Adaptive review courseAdaptive engine that reweights your study plan toward weak blueprint areas after each assessment. Suits candidates re-sitting a single failed section.
Pricing varies by package; check surgent.com
Gleim CPA Review
Full review courseLarge question bank with long-form explanations and a strong simulation library. Often chosen by candidates who want volume over video.
Pricing varies by package; check gleim.com
NINJA CPA Review
Monthly supplementQuestion bank, audio and notes sold on a month-to-month subscription. Used as a second question source when a primary course bank has been exhausted.
Subscription; check ninjacpareview.com
FASB Accounting Standards Codification
Authoritative literatureThe research pane inside FAR simulations searches the Codification. Practising real Codification navigation before test day converts the research task from a guess into points.
Basic View is free at fasb.org; academic access available through the FASB academic programme
Prometric seat availability tool
SchedulingAt prometric.com/cpa. Checks appointment availability near an address without needing an Exam Section ID, which matters in the first month of each quarter when Discipline seats compete with Core seats.
Free
Common Mistakes to Avoid
Treating the credit window as 18 months
The 18-month rule ended with CPA Evolution. The AICPA describes a minimum 30-month rolling window from the release date of your first passing score, and some boards run longer: Washington uses 36 months. Check your own board, because building a schedule around a stale number either wastes runway or loses credit.
Scheduling a Discipline section as if it ran continuously
Core sections (AUD, FAR, REG) test year round, but BAR, ISC and TCP are administered only in the first month of each calendar quarter. If you plan to finish with a Discipline section, work backwards from January, April, July or October or you lose three months.
Grinding multiple-choice questions and skimping on simulations
Simulations are 50 percent of the reported score in AUD, FAR, REG, BAR and TCP, and 40 percent in ISC. Three of the five testlets are simulations. A candidate at 85 percent MCQ accuracy who has done twenty simulations is still likely to fail.
Reading a 74 as almost passed and re-sitting without changing anything
The Candidate Performance Report that comes with a failed score compares you against candidates who scored in the just-passing 75 to 80 range and marks each content area Stronger, Comparable or Weaker. Rebuild your plan around the Weaker areas before you pay the section fee again.
Requesting a score review expecting a re-grade
NASBA charges $240 for a score review and states that it only verifies the approved answer key and scoring procedures were applied, with no re-grading. A score appeal costs $550 plus $100 per item appealed, is unavailable in California, DC, Georgia, Illinois, Montana, Texas and Virginia, and NASBA notes that a score has historically never been changed as a result.
Applying for several sections at once
NASBA issues one Notice to Schedule per section application and each NTS expires within a limited window that varies by jurisdiction. Fees are not refundable and there is no general provision for withdrawing. Apply only for the section you will sit within the next six months.
Skipping governmental and not-for-profit content in FAR
Both sit inside the financial reporting area that carries 30 to 40 percent of FAR. They are unfamiliar to candidates whose work is corporate, which is exactly why simulations test them, and FAR posted the lowest Core-section pass rate for 2025 at 42.12 percent.
Choosing the Discipline with the highest pass rate rather than the one you know
TCP posted 77.65 percent for 2025 and BAR 41.94 percent, but those gaps mostly reflect who self-selects into each section. ISC rewards candidates with IT audit or SOC experience, TCP rewards tax practitioners, and BAR rewards candidates coming out of financial reporting or FP and A roles.
Testing on the score cutoff date and expecting that release
NASBA states that inclusion in a release cycle depends on when the AICPA receives the exam data file from Prometric, and testing on the cutoff date does not guarantee it. NASBA advises sitting one or two days before the cutoff if a specific target release date matters to you.
Arriving without the printed Notice to Schedule
Prometric states that you will not be allowed, under any circumstances, to sit without your NTS. Print it or download it in the CPA Mobile App, and check that the name on your primary photo ID matches your NTS exactly.
Exam Day Tips
- 1
Bring your Notice to Schedule. Prometric will not admit you without it, and the name on your primary photo identification has to match the name on the NTS exactly.
- 2
Bring original, valid, unexpired government-issued photo and signature identification. If you are testing at an international location, Prometric requires a passport.
- 3
Confirm your appointment at prometric.com/cpa in the 24 hours before you test, which Prometric explicitly asks candidates to do.
- 4
Expect a full security screen: a metal detector wand before every entry to the test room, pant legs raised above the ankles, pockets turned out, sleeves above the wrists, and eyeglasses removed for visual inspection.
- 5
Leave watches, phones and any wearable technology in the locker. Only soft ear plugs with no wires and centre-supplied tissues are allowed at the desk.
- 6
Do not clock-watch through the introductory screens. Prometric warns that the launch screens run on their own timers and an exceeded limit terminates the session with no restart.
- 7
Take the standardised 15-minute break offered after testlet 3, which does not consume exam time. Any other break does consume your four hours.
- 8
Use the on-screen calculator and the exam spreadsheet rather than bringing anything of your own; no personal calculator is permitted in the test room.
- 9
Open every exhibit before answering a simulation. Document review simulations hide the operative fact in a letter or memo that is easy to leave unopened.
- 10
Do not discuss content afterwards. Since January 2023 the AICPA has required acceptance of a Conduct and Non-Disclosure Agreement during scheduling, and disclosure carries civil and criminal exposure.
Career Paths & Salary Ranges
Staff or senior accountant, public or corporate
Prepares and examines financial records, computes tax owed and tests controls. The CPA licence is what converts this from a job into a partner-track or controller-track position.
$52,780 to $81,680 (BLS May 2024 accountants and auditors, 10th percentile to median)
Tax examiner or revenue agent, government
Reviews returns, conducts examinations and determines tax owed for federal, state or local agencies. REG and TCP content maps directly onto the work.
$59,740 median (BLS May 2024, tax examiners and collectors and revenue agents)
Financial examiner
Enforces compliance with laws governing financial institutions and transactions, including risk assessment on lending and reserve adequacy. Bank regulators recruit heavily from audit backgrounds.
$90,400 median (BLS May 2024)
Experienced public accounting manager or specialist
Owns client relationships and engagement economics. In most firms the CPA licence is a hard gate on promotion to manager because a licensed professional has to sign the report.
Above $141,420 for the top 10 percent of accountants and auditors (BLS May 2024)
Controller or finance director (financial manager)
Runs the accounting function, closes the books and owns external reporting. BLS projects 15 percent growth in financial manager employment from 2024 to 2034, well above the all-occupations average.
$161,700 median (BLS May 2024, financial managers)
Chief financial officer or chief executive
Sets financial strategy and signs off on public reporting. Audit committee expectations in listed companies push most CFO shortlists toward licensed CPAs.
$206,420 median for chief executives (BLS May 2024)
Prerequisites & Requirements
- There is no national prerequisite. Each of the 55 US jurisdictions sets its own education requirement, and you must be declared eligible by a board before you can apply for a section.
- The Uniform Accountancy Act model, as amended by the AICPA and NASBA in May 2025, recognises three pathways: graduate accounting degree plus one year of experience; bachelor's degree plus 30 extra semester hours to reach 150 plus one year of experience; or a 120-hour bachelor's degree in accounting plus two years of experience.
- Jurisdictions adopt those pathways on their own timetable, so your board's current rule governs. Washington, for example, admits candidates with a baccalaureate degree and an accounting concentration, defined as 24 semester hours in accounting subjects plus 24 in business administration subjects.
- Passing the exam is separate from licensure. Licensure also requires the experience component and, in many states, an ethics examination administered by the state board or the AICPA.
- Residency and Social Security number requirements vary. Washington imposes neither, which is one reason international candidates route through particular boards.
- International degrees must be evaluated. NASBA International Evaluation Services produces the equivalency summary, credential analysis, course-by-course listing and credit analysis that boards require, and transcripts must arrive directly from the institution or the evaluation service.
- Testing outside North America requires a valid passport or national ID card at registration and a passport at the test centre, plus payment of the international administration fee before Prometric will show you international seats.
Frequently Asked Questions
How soon can I retake a section I failed?
As soon as your score for that section is released. Under NASBA's continuous testing model there is no fixed waiting period beyond receiving the prior score for the same section. In practice that means Core sections can usually be re-sat within a few weeks, while a failed Discipline section waits for the first month of the next quarter because that is the only time BAR, ISC and TCP are administered.
Is there a limit on how many times I can sit a section?
The AICPA and NASBA do not publish a national cap on attempts. The binding constraint is the credit window: every section has to be passed inside the rolling period that starts when your first passing score is released, and a small number of boards impose their own attempt or timing rules, so check yours.
What does a retake cost?
You pay the exam section fee and the exam application fee again, because fees are not refundable and there is no provision for withdrawing. In Washington that is $268.59 plus $103.00 for each re-sit. If you are testing internationally you also pay the international administration fee again: $390 per section, or $460 per section in India.
What do the four sections cost in total?
Roughly $1,400 to $1,500 in NASBA fees for a domestic candidate, based on a per-section fee near $268.59 plus a per-section application fee of about $96 to $103, plus a one-time education evaluation application fee of $96.00. Boards set their own numbers, so Virginia publishes $268.59 total per section while other jurisdictions differ. International candidates add $390 or $460 per section on top.
How does the 0 to 99 score scale work?
It is a scaled score, not a percentage. NASBA states that a 75 does not mean 75 percent of items were correct, that scores are not curved, and that the AICPA uses formulas accounting for both whether an answer is correct and the relative difficulty of the item. Your total is a weighted combination of the multiple-choice and simulation scaled scores: 50-50 for AUD, FAR, REG, BAR and TCP, and 60-40 for ISC.
Do wrong answers cost me marks?
No. There is no negative marking on the CPA Exam, so every multiple-choice item should be answered even if you are guessing. Because item difficulty feeds the scaled score, a hard question answered correctly is worth more than an easy one, which is another reason not to leave blanks.
When do results arrive?
On published target dates rather than immediately. The AICPA sets a cutoff for receiving your exam data file from Prometric and publishes a target release date roughly one to two weeks later for Core sections. Discipline sections release later: for the July 2026 testing month the target was 11 September 2026. NASBA posts the advisory score in the CPA Portal, and the official Score Notice generally follows within 72 hours.
What happens if I fail?
You receive a Candidate Performance Report with the Score Notice. It rates your performance in each content area and by item type as Stronger, Comparable or Weaker relative to candidates who scored in the just-passing 75 to 80 band. CPRs are issued only for failed sections, so it is the single most useful diagnostic you will get, and it is worth downloading immediately because Score Notices are not stored indefinitely.
Can I challenge a score?
Two routes exist and neither is a re-grade. A score review costs $240 and verifies that the approved key and scoring procedures were applied. A score appeal costs $550 plus $100 per item appealed, is conducted in person at NASBA's Nashville office at your own travel expense, and is not permitted in California, the District of Columbia, Georgia, Illinois, Montana, Texas or Virginia. NASBA notes that historically a score has never been changed as a result of an appeal.
How long do I have to pass all four sections?
At least 30 months from the release date of your first passing score under the AICPA's description of the current rule, with some jurisdictions extending further. Washington gives a rolling 36 months. Any section passed outside the window expires and must be retaken. NASBA also confirms that if you sit your final section before the first credit expires and later pass it, that first credit survives.
Is there an online proctored option?
No. The Uniform CPA Examination is delivered only at Prometric test centres, in North America and at international sites in Bahrain, Bermuda, Brazil, Egypt, England, Germany, India, Ireland, Israel, Japan, Jordan, Kuwait, Lebanon, Nepal, the Philippines, Saudi Arabia, Scotland, South Korea and the United Arab Emirates.
What identification do I need?
Original, valid, government-issued photo and signature identification, plus your Notice to Schedule. Prometric determines the number of acceptable IDs with the test sponsor, and states you cannot sit without the NTS under any circumstances. For any international location a passport is required, and the name on your primary photo ID must match the name you scheduled under.
Can I use my own calculator or reference material?
No. Prometric prohibits written notes, published materials and other testing aids in the test room, along with watches, electronic devices and wearable technology. What you get instead is on screen: a calculator, a spreadsheet tool inside simulations, and the authoritative literature for research tasks. Scratch paper is issued by the test centre administrator and must be returned before new sheets are given.
Are breaks allowed?
Yes. Each section includes a standardised 15-minute break after the third testlet that does not run down your four hours. You may leave at other points, but that time comes out of your exam. Every re-entry means repeating the full security check, signing back in and presenting ID again.
How do I request testing accommodations?
Through your state board, not Prometric. Boards handle Americans with Disabilities Act accommodation requests, usually via a Testing Accommodations Request Form submitted with your application. Once approved, Prometric schedules the accommodated appointment: some accommodations can be self-scheduled through ProScheduler and some require Prometric's Testing Accommodations team, and Prometric notes that not all accommodations are available in all countries.
Which section should I sit first?
Most candidates start with FAR because it is the broadest and has the lowest cumulative pass rate, 42.12 percent in 2025, so failing it early costs less credit-window time than failing it last. Starting with FAR also front-loads material that AUD and BAR reuse. Candidates who need an early win sometimes start with REG, which had a 63.12 percent cumulative pass rate in 2025.
Which Discipline should I choose?
The one matching the work you intend to do, because the licence is identical whichever you pass. TCP suits tax practitioners and posted a 77.65 percent cumulative pass rate in 2025. ISC suits IT audit and SOC work and posted 67.79 percent. BAR suits financial reporting and analysis roles and posted 41.94 percent, the lowest on the exam.
What continuing education is required after licensure?
State boards set it, and the common shape is 120 hours over a rolling three-year period. Virginia, for example, requires 120 hours across three rolling years with a minimum of 20 hours annually and a two-hour board-approved ethics course. AICPA membership carries its own 120-hour-per-three-year requirement. NASBA and the AICPA jointly maintain the Statement on Standards for Continuing Professional Education Programs, which governs how providers award credit.
How does the CPA compare with the CMA?
The CPA is a state licence that grants signing authority over audit reports; the CMA, awarded by the Institute of Management Accountants, is a private certification aimed at internal management accounting and has no attest authority. The CPA is four four-hour sections; the CMA is two four-hour parts. If your goal is public accounting, SEC reporting or attest work, only the CPA carries the legal privilege.
How does the CPA compare with the ACCA or CA qualifications?
The US CPA is jurisdiction-specific and licensed by a state board, while ACCA and the various Chartered Accountant bodies are membership qualifications recognised in their own jurisdictions. Some overseas accountants qualify through the International Qualification Examination (IQEX) rather than the full four sections, but eligibility depends on mutual recognition agreements between NASBA and the specific foreign body, so verify against NASBA's IQEX page rather than assuming.
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