Everything You Need to Know About the CPA Exam

Key Takeaways

• What is the CPA exam format? You need to pass four sections: three core sections and one discipline.
• What CPA score passes? A 75 or higher scaled score is required for each section.
• What about the CPA cost? Budget around USD 1,000-1,500+, plus any applicable international testing fees.

What Should You Know First About the CPA Exam?

How does the CPA Exam work?

The CPA Exam consists of four four-hour sections, including AUD, FAR, REG and one discipline selected from BAR, ISC or TCP.

CPA Exam sections

Candidates must pass three core sections and choose one discipline section based on their academic background, interests and career direction.

CPA Exam structure

Each section uses multiple-choice questions (MCQs) and task-based simulations (TBSs), with scoring based on a scaled system rather than a simple percentage.

CPA exam fees

The total CPA cost varies by jurisdiction, but candidates typically pay USD 1,000-1,500+ for application, evaluation and four exam-section fees, with international testing fees added separately.

CPA eligibility

Eligibility is determined by the state board where you apply, and requirements can differ in terms of education, accounting coursework, residency and other criteria.

CPA career scope

After completing the exam and meeting licensing requirements, candidates can pursue accounting, audit, taxation, financial reporting, consulting and corporate finance roles.

The CPA Exam is a four-section professional examination that candidates must pass to pursue CPA licensure in the United States. The current exam has three core sections and one discipline section, with each section designed to test practical accounting and professional knowledge.

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What Is the CPA Exam?

The CPA Exam is the Uniform CPA Examination used as part of the pathway to becoming a licensed Certified Public Accountant in the United States. It is developed and maintained through the U.S. accounting profession, with the AICPA playing a central role in examination content and NASBA supporting examination administration and state-board services.

The current CPA Exam follows the CPA Evolution model. Candidates must pass:

• AUD – Auditing and Attestation
• FAR – Financial Accounting and Reporting
• REG – Taxation and Regulation
• One Discipline: BAR, ISC or TCP

Each section is four hours, making the complete examination 16 hours.

The CPA exam itself is different from CPA licensure. Passing the examination is an important requirement, but candidates must also satisfy their chosen jurisdiction’s education, experience and other licensing requirements.

Who Is Eligible to Take the CPA Exam?

CPA Eligibility depends on the state or jurisdiction through which you apply. There is no single nationwide eligibility rule because individual boards establish their own requirements.

Typical requirements may include:

• A bachelor’s degree or specified educational background.
• A required number of accounting and business credits.
• Evaluation of international academic credentials where applicable.
• Additional education for certain licensing pathways.
• Meeting jurisdiction-specific age or residency requirements where applicable.

Recent changes to the model accountancy framework also include a 120-hour pathway in addition to traditional 150-hour and graduate-degree pathways, but adoption depends on individual jurisdictions.

Therefore, candidates should check the relevant state board before paying for CPA exam registration.

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What Is the CPA Exam Structure and Format?

The CPA exam structure contains four independent sections, with three core sections and one discipline. Each section lasts four hours.

The CPA exam pattern combines MCQs and TBSs. For most sections, MCQs and TBSs contribute 50% each to the weighted score; ISC uses a 60% MCQ and 40% TBS weighting.

What Are All the CPA Exam Sections?

The CPA Exam includes three core sections and one discipline section, with each paper covering a different area of accounting and professional practice.

Auditing and Attestation (AUD)

AUD revolves around audit and attestation, along with related responsibilities and assurance concepts. A good grasp of the procedures, evidence, risk assessment, internal control and reporting is required.

The AUD section is very important for those who want to have a career in audit, assurance and accounting advisory.

Financial Accounting and Reporting (FAR)

FAR focuses on financial accounting and reporting frameworks and requires candidates to apply accounting concepts to financial statements and transactions.

It covers areas relevant to corporate reporting, not-for-profit accounting and governmental accounting concepts.

Taxation and Regulation (REG)

REG covers U.S. taxation, business law, ethics and professional responsibilities related to tax practice.

It is particularly relevant to candidates interested in taxation, compliance and advisory roles.

Business Analysis and Reporting (BAR)

BAR is one of the three Discipline choices and focuses on financial statement and financial information analysis, selected technical accounting and reporting requirements, and related business analysis concepts.

Candidates interested in financial reporting, analysis and accounting advisory may find the subject matter particularly relevant.

Information Systems and Controls (ISC)

ISC focuses on information systems, technology-related controls, processing integrity, availability, security, confidentiality and privacy.

This discipline can complement career interests involving IT audit, systems controls, technology risk and assurance.

Tax Compliance and Planning (TCP)

TCP focuses on tax compliance and planning and is designed for candidates seeking deeper knowledge of taxation beyond the REG Core section.

The subject can align with careers involving tax preparation, tax advisory and compliance.

How Should You Choose Your CPA Exam Discipline Section?

Your discipline should be selected according to your education, experience and intended career direction rather than simply looking at historical pass rates.

AICPA data shows that pass rates can vary significantly between disciplines, but AICPA specifically notes that candidates self-select into these sections, so pass rates should not be treated as a prediction of individual success.

What Is the Best Order to Take the CPA Exam?

There is no universally best order because the appropriate sequence depends on your background, preparation time and discipline choice.

A practical approach is:

1. FAR – Build a strong financial accounting foundation.
2. AUD – Apply accounting knowledge to auditing concepts.
3. REG – Focus on taxation and business law.
4. Discipline – Complete BAR, ISC or TCP based on your career direction.

However, candidates with substantial tax or audit experience may prefer a different sequence.

How Do You Apply for the CPA Exam?

Registration procedures depend on the selected jurisdiction, but there is a general pathway to take the following actions.

Step 1: Verify Your State Board Requirements

In the first place, choose the jurisdiction in which you plan to register and identify requirements such as education, coursework, residency and others. According to NASBA, different states have different education requirements.

Step 2: Submit Your Application and Transcripts

Submit all necessary applications, transcripts and credentials evaluations if needed. Applicants from abroad will need to provide an academic evaluation of their foreign education.

Step 3: Receive Your Authorisation to Test (ATT)

As soon as you are confirmed to be eligible, it is possible to continue with the examination administration procedure and move on to schedule the desired section.

Step 4: Get Your Notice to Schedule (NTS)

After your application and test payment are processed, you will get the NTS, which provides information needed for scheduling your section.

Step 5: Book Your Slot at Prometric

Prometric is used by candidates to find the available test location, date and time. Candidates who come from abroad will have to go through the international registration procedure.

What Are the CPA Exam Fees and Total Cost?

CPA exam fees vary significantly by jurisdiction, so there is no single amount applicable to every candidate.

The overall budget can include:

For candidates testing in India, NASBA currently lists an additional international administration fee of $460 per CPA Exam section, including AUD, FAR, REG, BAR, ISC and TCP.

For example, four international testing fees alone would total $1,840, before domestic examination, application, evaluation, coaching and other charges.

How Are CPA Exam Scores and Pass Rates Calculated?

The minimum passing score for every CPA Exam section is 75 on a 0–99 scaled score. This is not equivalent to answering 75% of questions correctly, and the exam is not curved.

The latest AICPA-published cumulative 2026 pass rates through Q2 were:

These figures describe aggregate candidate performance and should not be interpreted as an individual’s probability of passing.

What Are the CPA Exam Time Limits and Retake Policy?

Candidates should check their jurisdiction’s current credit-expiration rules because the time allowed to complete all four sections can vary by state and may be affected by legislative or regulatory changes.

If you fail a section, you can generally retake it by completing the applicable application and scheduling process again. Candidates should review their jurisdiction’s NTS validity and credit rules before planning multiple attempts.

How Should You Prepare for the CPA Exam?

A structured preparation plan should combine conceptual learning, question practice, mock examinations and regular revision.

How Many Study Hours Are Recommended Per Section?

A realistic way of preparing would be about 100-150 hours per section, but needs vary individually depending upon existing knowledge and work experience.

This would mean that four sections might need 400-600 hours of preparations.

What Study Strategies Can Help You Pass on the First Attempt?

• Create a separate study calendar for every section.
• Complete lectures before intensive question practice.
• Solve MCQs regularly instead of postponing practice.
• Use TBS practice to improve application skills.
• Track weak topics through mock-test performance.
• Reserve the final 1-2 weeks for revision and full-length mocks.

Which CPA Exam Review Resources and Tools Should You Use?

Candidates can combine official AICPA sample tests, review providers, question banks, mock examinations and study notes.

Zell Education’s current CPA offering provides live online classes, recordings, LMS access, mock and test resources, study material and registration support. Its 2026 brochure also lists Surgent as the test and mock platform and study resource.

Therefore, having a structured coaching approach will be necessary for candidates who wish to get coached through the process instead of going through self-study alone.

Can International Candidates Take the CPA Exam?

International candidates can pursue the CPA exam, but they need to meet the requirements of their chosen jurisdiction and follow additional procedures for testing outside the United States.

Can Non-US Citizens Sit for the CPA Exam?

Yes, non-U.S. citizens can pursue the CPA pathway, provided they meet the eligibility requirements of the jurisdiction through which they apply.

However, passing the examination does not automatically create a CPA licence because licensing requirements remain jurisdiction-specific.

Where Are International Testing Locations Available?

International testing is available in selected locations and requires an additional registration process.

For candidates in India, NASBA currently lists $460 per section as the international administration fee. Candidates must complete the international registration process after receiving the NTS and use a valid passport or accepted identification.

Prometric confirms that candidates testing internationally must complete the additional international registration and wait at least 24 hours after registration for each section before scheduling.

What Is the CPA Career Scope After Passing the Exam?

Passing the CPA exam can support careers across accounting, audit, tax, reporting, consulting and financial management.

What Are the Steps to Get Your CPA Licence?

Candidates who pass all the four parts have to meet the rest of the criteria of their jurisdictions, including educational requirements, experience and ethics criteria.

NASBA has mentioned that state-based requirements need to be looked into since the pathways to obtaining the licence vary from state to state.

What Are CPA Salaries and Job Opportunities?

CPA-related roles can include:

• Financial Analyst
• Auditor
• Tax Manager
• Finance Controller
• Forensic Accountant
• Corporate Accountant
• Management Consultant
• Financial Planning Manager

The starting salary range is approximately ₹6 lakh–₹15 lakh per year, while the CPA CTC range is ₹7 lakh–₹18 lakh and actual compensation depends on experience, employer, location and role.

How Does the CPA Compare With Other Finance Certifications?

The right qualification depends on your intended geography, career role, education and professional goals.

What Should You Know Before Starting the CPA Exam?

The CPA exam requires more than memorising accounting concepts because the current format tests application through both MCQs and task-based simulations.

Candidates should first confirm CPA eligibility, understand the US CPA syllabus, calculate their expected CPA fees, select an appropriate discipline and create a realistic preparation schedule. For Indian students and working professionals, structured support can simplify eligibility evaluation, CPA exam registration, study planning and mock-test preparation.

Understanding how many papers in CPA is also straightforward under the current model: there are four sections, consisting of three core sections and one selected discipline.

Conclusion

The CPA Exam is a four-section assessment covering auditing, financial reporting, taxation and a specialised discipline. Candidates should begin by confirming state-specific eligibility, calculating their complete CPA exam fees, selecting the right discipline and understanding the current CPA exam pattern.

For international candidates, especially those testing from India, international administration charges can materially increase the overall budget.

The most important step is to treat the CPA exam and CPA certification as separate stages: passing all four sections is essential, but final licensure also requires satisfying the relevant jurisdiction’s licensing conditions.

FAQs on the CPA Exam

What Is the CPA Exam?

The CPA Exam is a four-section professional examination consisting of AUD, FAR, REG and one discipline section selected from BAR, ISC and TCP.

How Many Sections Are There in the CPA Exam?

There are four CPA exam sections, including three core sections and one discipline section.

What Is the Minimum Score Required to Pass the CPA Exam?

A candidate must receive a scaled score of at least 75 on each section to pass.

How Long Does It Take to Complete the CPA Exam?

Each part lasts for four hours; therefore, finishing all four parts will take 16 hours in total, depending on the examinee.

How Difficult Is the CPA Exam?

The CPA Exam is challenging, as one has to prove their conceptual understanding along with practical application of accounting, auditing, taxation and professional concepts.

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