FAQ
What is the CPA exam and who needs to take it?
The CPA exam is the licensing exam required to become a Certified Public Accountant in the United States. It is administered by the AICPA and NASBA, and passing all four sections is a core requirement for licensure in every state. CPAs work in public accounting, corporate finance, government, and advisory roles.
What sections make up the CPA exam in 2026?
The 2026 exam follows the CPA Evolution format launched in January 2024. All candidates must pass three Core sections: FAR, AUD, and REG. You also pick one Discipline section from BAR, ISC, or TCP. There is no required order, but the sequence you choose affects your timeline and pass rate.
What is a passing score on the CPA exam?
You need a 75 or higher on each section. Scores are reported on a scale of 0 to 99 and are not a simple percentage correct. The exam uses weighted scoring that factors in question difficulty.
How long do most people study for the CPA exam?
Most candidates put in 300 to 400 total study hours across all four sections. FAR typically takes the most time. Spreading prep over four to six months per section with a structured course is the most common approach among first-time passers.
How much does it cost to take the CPA exam?
Most candidates spend $3,000 to $5,000 all in, covering application fees, the Notice to Schedule fee (roughly $345 per section), and prep costs. That number rises if you retake sections. See the full breakdown in our CPA exam cost guide.
What is the best order to take the CPA exam sections?
Most candidates start with FAR since it covers the broadest material and reinforces concepts that appear in other sections. AUD and REG typically follow. Most candidates take their Discipline last after clearing all three Cores.
What is the difference between Core and Discipline sections?
Cores test foundational knowledge every CPA needs: financial reporting, auditing, and tax. The Discipline you choose tests deeper competency in one specialization: BAR for business analysis, ISC for technology and controls, or TCP for advanced tax planning.
How hard is the CPA exam?
It is one of the harder professional licensing exams, with historical pass rates across sections generally in the 45 to 60% range. Preparation strategy and consistency matter more than raw ability. More detail in our how hard is the CPA exam guide.