The CPA exam (Uniform Certified Public Accountant Examination) is the licensing exam for CPAs in all U.S. jurisdictions. Since 2024 it has used a Core + Discipline model: three required core sections plus one discipline section you choose.
This guide covers the sections, scoring, eligibility and credit rules, and how to study. Then check your readiness with the free CPA exam practice test.
Key takeaways
- Pass 4 sections: AUD, FAR and REG, plus one of BAR, ISC or TCP.
- Each section is 4 hours; you need a score of 75 (on a 0–99 scale) to pass.
- Most jurisdictions now give you 30 months to pass all four sections after your first pass.
- Core sections are offered year-round; disciplines are offered in quarterly windows.
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
What Is the CPA Exam?
The CPA exam is one of the “three Es” of CPA licensure: Education, Examination and Experience. Many states also require an ethics exam. The exam is uniform nationwide, but each state board sets its own eligibility and licensing rules.
More on What Is the CPA Exam →CPA Exam Sections (Core + Discipline)
| Section | Type | What it covers | Availability |
|---|---|---|---|
| AUD — Auditing and Attestation | Core | Audit process, evidence, reports, ethics and independence | Year-round |
| FAR — Financial Accounting and Reporting | Core | U.S. GAAP, financial statements, governmental and not-for-profit accounting | Year-round |
| REG — Taxation and Regulation | Core | Individual and entity taxation, business law, ethics | Year-round |
| BAR — Business Analysis and Reporting | Discipline | Advanced financial reporting, data analytics, government accounting | Quarterly windows |
| ISC — Information Systems and Controls | Discipline | IT controls, data management, SOC engagements | Quarterly windows |
| TCP — Tax Compliance and Planning | Discipline | Advanced individual and entity tax planning | Quarterly windows |
In 2026, the disciplines are offered in January, April, July and October testing windows. Pick the discipline that matches your career: BAR for financial reporting, ISC for IT audit and advisory, TCP for tax.
More on CPA Exam Sections (Core + Discipline) →CPA Exam Pass Rates and Scoring
Every section is scored from 0 to 99, and 75 passes. It’s a scaled score, not a percentage. Here are recent CPA exam pass rates from AICPA data:
| Section | 2025 (full year) | 2026 (through Q2) |
|---|---|---|
| AUD | 48% | 49% |
| FAR | 42% | 43% |
| REG | 63% | 67% |
| BAR | 42% | 44% |
| ISC | 68% | 68% |
| TCP | 78% | 80% |
FAR and BAR are the hardest sections; TCP has the highest pass rate of any section.
Good to know
Core scores are released on a rolling basis, often within a few weeks. Discipline scores usually come out several weeks after each testing window closes.
CPA Exam Score Release Dates
| Sections | How scores are released in 2026 |
|---|---|
| Core: AUD, FAR, REG | Rolling releases, often within about 1–3 weeks of your exam, based on AICPA target release dates |
| Discipline: BAR, ISC, TCP | Once per quarterly testing window, roughly six weeks after the window closes (about four times a year) |
Scores appear in your state board’s or NASBA’s score portal. The AICPA publishes target CPA exam score release dates tied to the date your exam data is received.
Important
Planning ahead: the CPA Exam moves to a new platform in 2027. That causes a July 2027 testing blackout and delayed score releases from Q3 2027 into 2028.
CPA Exam Eligibility and the 30-Month Rule
Many states let you sit for the exam before finishing all education for licensure, often at 120 semester hours. Licensure traditionally required 150 semester hours, but most jurisdictions now also allow a bachelor’s degree plus additional professional experience. Rules vary, so check your state board or NASBA.
Once you pass your first section, you have a rolling window, now 30 months in most jurisdictions, to pass the other three.
More on CPA Exam Eligibility and the 30-Month Rule →How to Study for the CPA Exam
- Choose your order: many candidates start with FAR (the broadest section) while their school knowledge is fresh.
- Budget 80–150 hours per section depending on your background.
- Do multiple-choice questions daily and review every explanation. Our CPA practice test lets you focus on one section at a time.
- Practice task-based simulations, which carry significant weight in each section.
- Take a timed mock exam 1–2 weeks before test day.
Also considering finance credentials? Compare the CFA exam and CFP exam.
More on How to Study for the CPA Exam →CPA Exam Cost
The examination fee is about $262.64 per section in most jurisdictions, or roughly $1,050 for all four, plus application and registration fees set by your state board (often $50–$200+). Add a review course and any retakes. Budget $2,000–$4,000 overall.
More on CPA Exam Cost →CPA Exam Requirements
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.
More on CPA Exam Requirements →How Hard Is the CPA Exam?
Section pass rates typically run about 40–60%, and candidates must pass all four sections within a 30-month window in most states. With 300–400 total study hours and steady practice with CPA exam questions, most candidates get through.
More on How Hard Is the CPA Exam →Free practice test
Ready to test yourself?
Choose your test length, practice with instant feedback or take it exam-style, and get your score with an explanation for every answer.
Go to the USA CPA Exam practice test →USA CPA Exam FAQs
How many sections are on the CPA exam?
Four: three core sections (AUD, FAR, REG) that everyone takes, plus one discipline section (BAR, ISC or TCP) of your choice.
Full answer →What score do you need to pass the CPA exam?
A scaled score of 75 on each section. Scores range from 0 to 99.
Full answer →What is the CPA exam pass rate?
In 2025, pass rates ranged from about 42% (FAR and BAR) to 78% (TCP), with AUD at 48%, REG 63% and ISC 68%.
Full answer →When are CPA exam scores released?
Core sections (AUD, FAR, REG) are released on a rolling basis, often within a few weeks. Discipline sections (BAR, ISC, TCP) are released after each quarterly window, about four times a year.
Full answer →How long is each CPA exam section?
Each section is a 4-hour exam taken at a Prometric test center.
Full answer →How long do I have to pass all CPA exam sections?
Most jurisdictions allow 30 months from the date you pass your first section. A few use 18 or 36 months.
Full answer →Which CPA exam section is the hardest?
Candidates often find FAR the hardest because it covers so much material, but pass rates vary by quarter. Check the AICPA’s latest published pass rates.
Full answer →Official sources
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.