What is the CPA Exam?
The Uniform CPA Examination is the first step toward obtaining licensure as a Certified Public Accountant (CPA). This four-section exam is recognized by all 55 U.S. jurisdictions as one of the requirements for CPA licensure.
CPA Exam Structure
The computer-based exam is broken down into four separate sections. All candidates must pass three core sections of the CPA Exam and one discipline section. Depending on your career focus, you must choose one of the three discipline options. Learn more below.
CPA Exam Core Sections
All candidates are required to sit for and pass each CPA Exam core section. These sections are:
- Auditing and Attestation (AUD) – The AUD CPA exam covers general principles, ethics, professional responsibility, assessing risk, developing a planned response, and forming conclusions, among other topics.
- Financial Accounting and Reporting (FAR) – The FAR CPA Exam tests conceptual frameworks, financial reporting, transactions, financial statements, and state and local governments.
- Regulation (REG) – The REG CPA exam covers federal taxation, ethics, professional and legal responsibilities, and business law.
CPA Exam Discipline Sections
The first step to choosing your CPA Exam discipline is learning what each section covers.
Business Analysis and Reporting (BAR): – BAR deals with data analytics, financial risk management, and financial planning techniques.
Information Systems and Controls (ISC): – The ISC discipline encompasses the management of technology and business controls, spanning IT and data governance, information system security, network security, and endpoint security.
Tax Compliance and Planning (TCP): – The TCP discipline is centered on intricate taxation matters, encompassing advanced individual and entity tax compliance. It addresses personal financial planning, entity planning, considerations of inclusions and exclusions to gross income, etc.
What Types of Questions Are on the CPA Exam?
There are two different types of questions on the CPA Exam:
- Multiple-Choice Questions – The first two testlets on each exam contain the multiple-choice questions.
- Task-Based Simulations (TBS) – TBS questions appear in all four sections and are condensed case studies that present a scenario or “situation” along with a specific task to complete. TBS’s are intended to test both content knowledge and higher- order skills that include but are not limited to critical thinking, problem-solving, and analytical ability.
When Is the CPA Examination Offered?
The CPA Exam is typically offered via a continuous testing model, meaning there are no defined exam windows. However, because of the ongoing CPA Evolution transformation of the exam and scoring processes, continuous testing has been temporarily eliminated for calendar year 2024.
Set exam windows in 2024 are in place to help the AICPA perform standard-setting and analyses regarding the updated CPA Exam format.
Refer to the chart below for 2024 testing windows.
| Quarter | Core Exam Dates (AUD, FAR, REG) | Discipline Exam Dates (ISC, TCP, BAR) |
|---|---|---|
| Q1 | January 10 – March 26 | January 10 – February 6 |
| Q2 | April 1 – June 25 | April 20 – May 19 |
| Q3 | July 1 – September 25 | July 1 – July 31 |
| Q4 | October 1 – December 26 | October 1 – October 31 |
How Do I Know If I’m Eligible to Take the CPA Exam?
Eligibility requirements to take the CPA Exam vary by jurisdiction. Please check with your desired accountancy board for their specific education, experience, and ethics requirements.
How Do I Register for the CPA Exam and Where Do I Take the Exam?
The CPA Exam is provided through the cooperative efforts of three organizations, all of which you will need to communicate with in order to register for and take the exam:
- The American Institute of Certified Public Accountants (AICPA) – Develops and scores the examination
- The National Association of State Boards of Accountancy (NASBA) – Maintains the National Candidate Database
- Prometric – Delivers the exam at authorized test centers
Learn more about applying for the CPA Exam with our CPA Exam application guide. .
How Much Does the CPA Exam Cost?
There are several fees when it comes to the CPA Exam.
There is an initial application fee to start the CPA Exam process, which is generally in the range of $100 to $250, depending on your state. There is also a re-application fee or registration fee if you need to apply again for additional tests.
Additionally, each state charges slightly different exam fees, but each exam costs roughly $210. This is about $800-$900 in total exam fees. These fees do not include exam review materials, like UWorld’s leading CPA Review Courses.