CPA (Certified Public Accountant) Requirements & Prerequisites
Everything you need to know before registering for the CPA (Certified Public Accountant), eligibility, cost, format, and what to expect on exam day.
Cost
$1,000-$3,000 total
Provider
AICPA
Validity
Ongoing CPE required
Available
USA
Education
Check official exam requirements
Experience
3-5+ years of professional experience typically required
Specific 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.
Number of 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.
Duration
240 minutes (4 hours) per section, 16 hours across the three Core sections and one Discipline section
Question Format
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
Passing Requirement
75 in every section, Core and Discipline alike
How It Is Delivered
Computer-based at Prometric test centres. There is no live online proctored option for the Uniform CPA Examination.
Languages Offered
English only, at every domestic and international test centre
Visit the official AICPA certification page
Create an account and select your exam
Choose a test center or online proctoring option
Pay the exam fee and schedule your date
Score Scale
0 to 99 per section
Score You Need
75 in every section, Core and Discipline alike
How It Is Calculated
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.
When You Get Results
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.
- Two forms of valid ID (one government-issued with photo)
- Appointment confirmation email
- For online proctoring: webcam, microphone, clean desk, stable internet
What are the prerequisites for the CPA (Certified Public Accountant)?
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..
How much does the CPA (Certified Public Accountant) cost?
The CPA (Certified Public Accountant) exam costs $1,000-$3,000 total. This includes the exam fee only, study materials are additional.
How do I register for the CPA (Certified Public Accountant)?
Visit the official AICPA certification page → Create an account and select your exam → Choose a test center or online proctoring option → Pay the exam fee and schedule your date
What should I bring to the CPA (Certified Public Accountant)?
Two forms of valid ID (one government-issued with photo). Appointment confirmation email. For online proctoring: webcam, microphone, clean desk, stable internet.
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