The Uniform CPA Examination is the professional licensing exam for Certified Public Accountants in the United States. Designed by the American Institute of CPAs (AICPA) and administered by NASBA (National Association of State Boards of Accountancy), the exam ensures that candidates have the knowledge and skills required to protect the public and serve as trusted accounting professionals.
The CPA Exam is widely regarded as one of the most challenging professional exams — but with the right guidance, it’s absolutely achievable.
Earning your CPA license unlocks powerful career opportunities. Passing the exam proves your mastery of accounting principles, auditing practices, taxation, and business law, and sets you apart as a leader in the profession. For employers, clients, and regulators, the CPA license is the gold standard of trust and competence.
The CPA Exam is divided into four sections, each testing specific areas of accounting and business knowledge.
AUD – Auditing and Attestation
Focuses on auditing procedures, professional responsibilities, ethics, and attestation standards.
Tests your ability to apply knowledge in real-world auditing situations.
FAR – Financial Accounting and Reporting
Covers U.S. GAAP, financial statement preparation, transactions, and government/nonprofit accounting.
Known as the most content-heavy section of the exam.
REG – Regulation
Emphasizes taxation, business law, ethics, and professional/legal responsibilities.
Ideal for those interested in tax or compliance careers.
BEC – Business Environment and Concepts (to be replaced by new disciplines in 2024’s CPA Evolution)
Covers corporate governance, IT systems, economics, and financial management.
Tests communication and analytical skills.
Business Analysis & Reporting (BAR)
Information Systems & Controls (ISC)
Tax Compliance & Planning (TCP)
Duration: Each exam section is 4 hours long
Question Types:
Multiple-Choice Questions (MCQs)
Task-Based Simulations (TBSs)
Written Communication (BEC only, until Evolution update)
Scoring: Each section is scored on a scale of 0–99, with 75 as the passing score.
Eligibility varies by state board of accountancy, but common requirements include:
A bachelor’s degree in accounting or related field
150 credit hours of education (some states allow candidates to sit with fewer hours)
Specific coursework in accounting, auditing, and business law
Additional requirements for international candidates
Testing Provider: Prometric Testing Centers (worldwide)
Application Process: Apply through your state board or NASBA, receive your Notice to Schedule (NTS), then book your exam.
Scheduling: Exams are offered year-round with rolling windows, giving candidates flexibility to plan.
Historically, CPA Exam pass rates hover around 45–55% per section, meaning nearly half of candidates fail on their first attempt. The exam demands strong study habits, a clear plan, and effective strategies.
That’s why having structured guidance and tailored support can make the difference between passing on the first try — or struggling through repeated attempts.
The CPA Exam may feel overwhelming at first, but with the right roadmap, you can pass.
Contact Support when you’re ready for personalized help.
This website is an independent resource for CPA Exam candidates and is not affiliated with, endorsed by, or an official partner of the AICPA, NASBA, or any state board of accountancy.
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