PassProfessor’s CPA program is part of the expanding PassProfessor catalog. We are building a practice program around the current Core + Discipline exam — no bank exists yet, and nothing is for sale. Join the notify list and we will email you when enrollment opens — then use this guide to plan your path through the real exam.
This program is part of the expanding PassProfessor catalog — join the notify list and we’ll email you when enrollment opens.
The CPA Exam, in one paragraph
The Uniform CPA Examination is the national licensing exam for Certified Public Accountants in the United States, developed by the American Institute of CPAs (AICPA) and administered in cooperation with the National Association of State Boards of Accountancy (NASBA), the state boards of accountancy, and Prometric test centers. Under the CPA Evolution model in effect since January 2024, you pass four sections: the three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section you choose from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Each section is 4 hours and requires a scaled score of 75 to pass. Our CPA Exam Prep program page describes the practice program being built for this exam.
Who can take the CPA Exam?
There is no single national eligibility rule. Per NASBA, eligibility requirements vary by jurisdiction, and each state board of accountancy sets its own requirements for education, and in some cases residency and other criteria. You apply as a candidate of a specific jurisdiction — the state where you seek licensure — and that board determines whether you may sit.
What is common across most states, stated honestly:
- A bachelor’s degree is the usual floor to sit. Most boards require a bachelor’s degree (or its completion within a set window) with specified accounting and business coursework before you may take sections.
- The 150-hour rule governs licensure in most states. The long-standing standard is 150 semester hours of education for the license itself. Many states let you sit for the exam before reaching 150 hours — commonly at 120 hours with the required subject coursework — and complete the remaining hours before licensure. Some states require more before sitting; the split between “hours to sit” and “hours to be licensed” is exactly where state rules differ most.
- Coursework minimums are state-specific. Boards typically specify semester hours in accounting subjects (such as financial accounting, auditing, and taxation) and in general business subjects, but the numbers differ by state.
- Pathways are changing. A number of states have recently adopted or considered alternatives to the traditional 150-hour licensure route, such as additional supervised experience in place of some coursework hours. Because this is actively evolving, treat any summary — including this one — as a starting point and confirm the current pathway list with your state board.
- Experience and ethics requirements come after the exam. Licensure in most states also requires qualifying work experience, and some states require a separate ethics examination. Those are licensing steps, not exam-eligibility steps, and they are set by your board.
- International education must be evaluated for U.S. equivalency, and the evaluation must be prepared for the specific jurisdiction you apply to — NASBA is explicit that an evaluation prepared for one jurisdiction does not establish eligibility in another.
The practical rule: pick your licensing state first, read that board’s current requirements, and plan your coursework around them — not around a national average.
The exam, piece by piece
Every section is a standalone 4-hour, computer-based exam taken at a Prometric test center. All sections assess you with two item types, per NASBA: multiple-choice questions (MCQs) and task-based simulations (TBSs) — scenario items built around exhibits and documents that test applied skills, not just recall. Content for each section is defined by the AICPA’s CPA Exam Blueprints, which organize eligible content by area, group, and topic, with score weightings, sample task statements, and the skill level at which each task is tested.
| Section | Type | What it covers |
|---|---|---|
| AUD — Auditing and Attestation | Core (required) | Ethics and professional responsibilities for audit and attestation work; assessing risk and developing a planned response; performing further procedures and obtaining evidence; forming conclusions and reporting |
| FAR — Financial Accounting and Reporting | Core (required) | Financial reporting frameworks; financial statement accounts; specific transactions and events; state and local government accounting and reporting |
| REG — Taxation and Regulation | Core (required) | Ethics and responsibilities in tax practice; business law; federal tax procedures and compliance and planning for individuals, entities, and property transactions |
| BAR — Business Analysis and Reporting | Discipline (choose 1) | Builds on FAR: deeper and more technical financial reporting, financial statement analysis and planning, and data analytics |
| ISC — Information Systems and Controls | Discipline (choose 1) | Builds on AUD: information systems and data management, IT auditing, security, confidentiality and privacy, and SOC engagements |
| TCP — Tax Compliance and Planning | Discipline (choose 1) | Builds on REG: advanced federal tax compliance and planning for individuals and entities, and personal financial planning topics |
Four structural facts that shape preparation:
- The sections are independent. You register for, schedule, and pass each section separately, in any order. Under CPA Evolution, per NASBA, you sign up for individual sections rather than bundling several onto one authorization.
- Core and Discipline scheduling differ. Core sections are available year-round under continuous testing. Per NASBA’s current FAQ, Discipline sections can be scheduled only during the first month of each quarter — a real constraint on sequencing that candidates often discover late. (NASBA also notes a platform transition planned for July 2027 with an adjusted administration and score-release schedule; check current dates before planning around it.)
- The Discipline choice is low-stakes for licensure. Each Discipline deepens a Core area — BAR extends FAR, ISC extends AUD, TCP extends REG — but per the AICPA and NASBA, the choice does not restrict your license or your practice. All three lead to the same CPA credential.
- BEC no longer exists. Business Environment and Concepts was retired in January 2024 when CPA Evolution launched. Any outline, course, or book that still lists BEC as a section describes the old exam.
Breaks. Per NASBA, you are automatically offered a standardized 15-minute break about midway through each section, and it does not count against your testing time. Optional breaks between testlets are also offered, but those do count against the clock.
The passing standard, explained
You pass a section with a scaled score of 75. Scores are reported on a 0–99 scale.
A scaled score is not a percentage. State board guidance is explicit on this point: the scale does not represent “percent correct,” and 75 does not mean you answered 75% of the items correctly. Your score reflects a weighted combination of your performance on the section’s MCQs and its task-based simulations, adjusted so that the passing standard represents the same level of knowledge and skill across different versions of the section. Two consequences:
- Each section stands alone. You must reach 75 in AUD, in FAR, in REG, and in your Discipline separately. A very strong FAR cannot carry a weak REG.
- Practice percentages do not convert. There is no formula that turns “I score 80% on practice questions” into a predicted scaled score. The useful signal from practice is breadth: consistent performance across every Blueprint area of a section, in both item types, under time.
Candidates who do not pass receive diagnostic information with their score reporting — the AICPA publishes guidance on interpreting the Candidate Performance Report, which compares your performance by content area and item type. That report, not guesswork, is the right starting point for a retake plan.
Fees and registration, step by step
There is no single national CPA Exam fee. Per NASBA, your total cost combines application and administration fees with per-section examination fees, and the amounts vary by jurisdiction. Extra administration fees apply if you test in Guam or at an international center. Because fees are board-specific, this guide prints no national dollar figure — your state board’s application materials state the actual amounts, and you should budget from those.
The sequence, in order:
- Choose your jurisdiction and confirm eligibility. Apply as a candidate of the state where you want to be licensed. Review that board’s education and coursework requirements; if your education needs evaluation (including any international education), that evaluation happens first.
- Submit your application. Depending on the jurisdiction, you apply through NASBA’s CPA Examination Services (CPAES) or directly through your board. There is no national application deadline — NASBA confirms applications are accepted on a rolling basis — but processing takes time, and you cannot schedule anything until the next steps complete.
- Pay the section fees and receive your Notice to Schedule (NTS). Once you are found eligible and fees are paid, your NTS is issued. Under CPA Evolution you register for one section at a time. The NTS lists the section you are approved to take and its expiration date; validity periods vary by jurisdiction, and if the NTS expires before you test, the fees for that section are lost and you must reapply for a new NTS.
- Schedule with Prometric. Book your appointment through Prometric once you hold a valid NTS. NASBA’s guidance: schedule at least five days in advance, and about 45 days in advance to get your preferred center and date. You may test at any Prometric center that offers the CPA Exam — you do not have to test in the state you applied through.
- Verify your name match before test day. The name on your government-issued identification must match the name on your NTS exactly. A mismatch can bar you from the testing room; if the NTS is wrong, contact your board or CPAES immediately for a corrected one.
- Take the section, then watch for your score. Scores are released by the AICPA to NASBA and then to boards on published target release dates (the AICPA posts the current score-release schedule). Boards may need additional processing time, and scores from the same testing day are not always released simultaneously.
Rescheduling. Prometric’s rules, summarized by NASBA: canceling or rescheduling at least 61 days ahead carries no fee; changes inside that window carry escalating fees, up to the full seat fee for very late changes; no changes are possible less than 24 hours before the appointment. Read the current Candidate Guide for the exact tiers before you book a date you might need to move.
Retakes and score validity
- Retaking a failed section. Under continuous testing, per NASBA, you may retake a failed section shortly after receiving your score. The only practical limits are the time to receive the score, re-register, obtain a new NTS, and find an available appointment. Section fees apply again for each attempt. For Discipline sections, the quarterly scheduling windows also constrain when a retake can happen.
- Passed-section credit expires. Passing starts a clock: you must pass all four sections within the credit window your state board sets, or earlier passes can expire and must be retaken. NASBA states plainly that this window varies by jurisdiction — historically 18 months, and many states have extended it to 30 months under the post-CPA-Evolution model rules. Confirm your board’s current window at the time you pass your first section, and plan your remaining sequence against it.
- After all four sections. Passing the exam is not itself the license. Most states then require completion of any remaining education hours, qualifying experience, and in some states an ethics exam, before the board issues the license. Some states also set a deadline to complete licensure after passing — again, a board rule to check, not a national one.
Test day
- Where you test. The exam is administered at Prometric test centers in 54 U.S. jurisdictions — the 50 states, the District of Columbia, Puerto Rico, Guam, and the U.S. Virgin Islands — with additional international administration available in selected locations for eligible candidates.
- Bring your NTS and matching ID. You must present your Notice to Schedule at the testing center, and the name on your identification must match it exactly. NASBA advises downloading and printing your NTS and checking every detail as soon as you receive it.
- Know the break rules. The standardized mid-section break (15 minutes) does not count against your time; any other break between testlets does. Decide your break strategy in practice, not at the center.
- Your work is saved continuously. Per NASBA, the exam saves as you go; if a workstation fails and restarts, the exam resumes where it left off with time and answers preserved. Report any test-center problem to NASBA promptly — NASBA asks to hear within five days of the exam date.
- Scores are not given at the center. Unlike some licensing exams, you do not leave with a result. Scores follow the AICPA’s target release schedule through NASBA and your board.
How to study for this exam
The Blueprints are the syllabus. The AICPA publishes, for each section, the areas, groups, and topics eligible for testing, the weight each area carries, and representative tasks — study plans built on anything else are built on someone’s summary of that document.
- Sequence deliberately. Most candidates take sections in an order that exploits overlap and their own background — for example, pairing a Discipline with the Core section it builds on (FAR→BAR, AUD→ISC, REG→TCP), either immediately after it or while its material is still fresh. Factor in the Discipline quarterly windows when you lay out the calendar.
- Study one section at a time. Four hours of testing on one subject area rewards depth. Splitting attention across two sections usually slows both.
- Train simulations, not just MCQs. Task-based simulations are a distinct skill: reading exhibits, deciding what is relevant, and producing the right entry, memo response, or analysis under time. Candidates who practice only multiple-choice meet this format for the first time on test day.
- Use the credit window as your project plan. Your board’s credit window is the deadline that matters. Work backward from it: first-section date, target dates per section, and slack for one retake.
- Read your diagnostics if you fail. The performance reporting that accompanies a failing score identifies weaker content areas and item types. A retake prepared the same way as the first attempt usually ends the same way.
- Keep your board’s page bookmarked. Eligibility pathways, fees, and windows are changing in many states. The board — not a review course, including this one — is the authority on your requirements.
PassProfessor’s CPA Exam Prep program is being built on this same Blueprint structure, section by section. The program page lays out the planned coverage for the Core sections and all three Disciplines — and the notify list there will email you when enrollment opens.
Frequently asked questions
What are the sections of the CPA Exam? Three Core sections that every candidate must pass — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Four sections total, each taken separately.
How long is the CPA Exam? Each section is 4 hours, so the full exam is 16 hours of testing, taken one section at a time rather than in a single sitting. A standardized 15-minute break is offered midway through each section and does not count against testing time.
What is the passing score for the CPA Exam? A scaled score of 75 on each section, on a reported scale of 0 to 99. The scaled score is not a percentage of correct answers — it is a weighted measure of MCQ and task-based simulation performance calibrated so 75 represents the same standard across exam versions.
What education do I need to take the CPA Exam? Your state board decides. Most states require 150 semester hours for licensure, while many permit sitting for the exam after a bachelor’s degree and specified accounting and business coursework, with remaining hours completed before licensing. Required coursework totals and any alternative pathways vary by state and are changing in several states — confirm with your board.
How much does the CPA Exam cost? It depends on your jurisdiction. NASBA states that total cost combines application and administration fees with per-section examination fees, and that the cost varies for each jurisdiction. There is no official single national fee; your state board’s application materials list the amounts that apply to you.
What is an NTS and why does it matter? The Notice to Schedule is the authorization issued after you are found eligible and have paid for a section. It allows you to schedule that section with Prometric, it must be presented at the test center, and the name on your ID must match it exactly. It expires after a jurisdiction-specific period; an expired NTS means reapplying and repaying for that section.
Can I take the CPA Exam sections in any order? Yes. The four sections are independent and may be taken in any order. Practical constraints still apply: Core sections are available year-round, while Discipline sections are currently schedulable only in the first month of each quarter, and your passed-section credit window limits how far apart sections can be spread.
How often can I retake a failed CPA Exam section? Under continuous testing, you may retake a failed section shortly after your score is released — the limits are administrative: receiving the score, re-registering, obtaining a new NTS, and finding an appointment. Fees apply per attempt, and Discipline retakes are also subject to the quarterly scheduling windows.
How long do I have to pass all four sections? Your state board sets the credit window, and NASBA confirms it varies by jurisdiction. The historical standard was 18 months; many states have moved to 30 months. Credit for your first passed section starts the clock, and sections passed outside the window can expire.
Where do I take the CPA Exam? At Prometric test centers, available in 54 U.S. jurisdictions including all 50 states, the District of Columbia, Puerto Rico, Guam, and the U.S. Virgin Islands. You may test at any center offering the exam, not only in the state you applied through. International administration is available in selected locations with additional fees.
When do CPA Exam scores come out? The AICPA releases scores to NASBA on published target dates, NASBA forwards them to boards of accountancy, and boards release them to candidates, sometimes a day or more after the target date. Testing on the last day before a cutoff does not guarantee inclusion in that release — NASBA advises that result files must reach the AICPA by the cutoff, which is not guaranteed for same-day testing.
Does it matter which Discipline I choose? For your license, no — the AICPA and NASBA state that the Discipline choice does not restrict your license or practice, and each leads to the same CPA credential. For your preparation, yes — each Discipline builds on a different Core section (BAR on FAR, ISC on AUD, TCP on REG), so the natural choice usually aligns with your strongest Core area or intended specialty.
Is the CPA Exam the only requirement for a CPA license? No. Passing all four sections is one requirement. Licensure also typically requires completing your state’s full education requirement (150 semester hours in most states, or a board-approved alternative pathway), qualifying work experience, and in some states a separate ethics exam. Your state board’s licensure requirements govern.
Disclaimer
PassProfessor is an independent exam-preparation provider and is not affiliated with the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA), Prometric, or any state board of accountancy. This guide is general information about the Uniform CPA Examination, current as of October 2026; AICPA, NASBA, Prometric, and state-board publications govern if anything here differs from them, and eligibility, fee, and licensure rules in particular must be confirmed with your own state board.