Requirements are set by each state. Most require a bachelor’s degree with accounting and business credits to sit. For licensure, the traditional rule is 150 semester hours, but about two dozen jurisdictions now also allow a 120-hour pathway plus 2 years of experience. You also need the ethics exam in many states.
USA CPA Exam: Quick Facts
- Developed by
- AICPA (administered with NASBA and Prometric)
- Sections
- Core: AUD, FAR, REG · Discipline: BAR, ISC or TCP
- Length
- 4 hours per section
- Passing score
- 75 (scale 0–99)
- Credit window
- 30 months in most jurisdictions
- Study time
- Roughly 300–400+ hours total
Free practice test
Test what you know
Random questions, instant scoring and an explanation for every answer.
Start the USA CPA Exam practice test →More USA CPA Exam questions
Disclaimer: This guide is for general information and is not financial, tax, insurance or investment advice. Exam details, fees, blueprints and product terms change. Confirm with the official organization or a licensed professional. Read our editorial policy.