Exam Guide
The CPA exam is administered by the AICPA and NASBA at Prometric testing centers and is the gold standard credential for accountants in the United States. Passing all six sections demonstrates competency in auditing, financial reporting, taxation, business analysis, information systems, and tax compliance.
6
Exam Sections
4 Hrs
Per Section
75
Passing Score
~50%
Pass Rate
Audit procedures, attestation engagements, professional responsibilities, ethics, and internal controls. Covers planning, evidence, reporting, and review engagements.
Financial accounting standards (US GAAP), governmental accounting (GASB), not-for-profit accounting, and SEC reporting. Often considered the most content-heavy section.
Federal taxation for individuals and entities, business law, professional ethics, and federal tax procedures. Covers income, deductions, credits, and entity selection.
Corporate governance, economics, financial management, information technology, and operations management. Introduced under the 2024 CPA Evolution.
Education: Most states require 150 semester hours of college education, including specific accounting and business coursework.
Degree: A bachelor's degree is required in most jurisdictions. Some states allow candidates to sit for the exam at 120 credit hours but require 150 for licensure.
Experience: Most states require 1-2 years of supervised accounting experience under a licensed CPA for full licensure.
Ethics: Many states require passing an ethics exam (such as the AICPA Ethics Exam) before or after passing the CPA exam.
Each CPA exam section is 4 hours long and consists of multiple-choice questions (MCQs) and task-based simulations (TBSs). AUD and REG each have 72 MCQs and 8 TBSs, while FAR and BAR each have 50 MCQs and 7 TBSs. Sections are scored on a scale of 0 to 99, with 75 required to pass. The exam is computer-based and administered at Prometric testing centers year-round.
Candidates must pass all six sections within an 18-month rolling window. If a passed section expires before the remaining sections are completed, that section must be retaken. Exam fees vary by state but typically run $300 to $400 per section ($1,800 to $2,400 total).
Most successful candidates dedicate 300 to 400 hours of total study time across all six sections. FAR is widely considered the most challenging due to its breadth of content, while REG requires deep knowledge of the tax code. A structured study plan with timed practice exams and targeted review of weak areas is essential for passing within the 18-month window.
CPApractice provides thousands of practice MCQs, full-length timed simulations, and section-specific mini exams covering AUD, FAR, REG, and BAR with the exact question formats used on the real CPA exam.