The journey

What is the path to Certified Public Accountant?

You can't skip ahead — each phase unlocks the next. Here's the full route, end to end.

Inside the test

What is the format of the Certified Public Accountant exam?

What’s on the CPA Exam

Under CPA Evolution (2024+), the exam has 3 mandatory Core sections and 1 Discipline you choose. Each section is 4 hours, mixing multiple-choice questions with task-based simulations (and a written task on some). A scaled 75 of 99 passes:

Your odds

What are the pass rates?

Section pass rates range ~42% (FAR, BAR) to ~78% (TCP), 2025

The CPA Exam is a criterion-referenced test: you must reach a scaled score of 75 on the 0-99 scale, and the AICPA does not curve results, so a higher pass rate simply means a better-prepared cohort, not an easier form. Pass rates are published quarterly by section. Full-year 2025 cumulative rates show a clear three-tier pattern: the tax-heavy disciplines TCP (77.65%) and ISC (67.79%) sit well above the Core, while the broad content sections FAR (42.12%) and the discipline BAR (41.94%) are the hardest. AUD (48.21%) and REG (63.12%) land in the middle. The first half of 2026 held the same shape — cumulative through Q2 2026: AUD 48.65%, FAR 42.95%, REG 66.78%, BAR 43.64%, ISC 67.45%, TCP 79.53%. Do not pick a Discipline purely by pass rate: candidates self-select into disciplines by background, and TCP overlaps heavily with REG, so its higher rate partly reflects a tax-ready cohort rather than an easier test. REG climbed from 63.1% in 2025 to nearly 67% in early 2026, while FAR and BAR remained stuck in the low 40s. Retakers are blended into these figures, which is why first-attempt rates would look somewhat higher. The practical takeaway: budget the most hours for FAR and your chosen discipline, and treat the published rates as a difficulty signal, not a prediction of your own outcome, which depends far more on study quality than on the cohort average.

Read this before quoting the number.Rates are aggregate first-attempt-and-retake blended figures by section; the AICPA does not publish a single "overall" first-time-only CPA pass rate. Discipline pass rates partly reflect self-selection, not difficulty alone. Numbers are correct as of the H1-2026 release.

Source: AICPA — CPA Exam scoring and pass rates

How to study

How do I prepare most effectively?

The CPA Exam rewards application, not memorization. Task-based simulations (TBSs) are half the score in every section except ISC, so candidates who only grind multiple-choice consistently underperform. The highest-leverage habits below are drawn from the blueprint design and from top-scorers' reported routines. The single most common failure is treating the exam like a trivia test; instead, build the reflex of identifying the tested domain, recalling the standard, and computing under time pressure. Spaced retrieval beats re-reading: review missed items the next day and again three days later. Use the authoritative literature tab the way the real exam expects — research and authoring tasks in AUD and REG reward candidates who can navigate the codification quickly. Simulate the exact interface with the free AICPA sample test so the software never costs you points. Finally, track a simple ratio of first-try correct on mixed sets; when it crosses roughly 75-80 percent consistently, you are exam-ready. None of this requires more hours — it requires better hours, which is why adaptive courses that surface weak areas early tend to shorten the path to a passing score.

Avoid these

What mistakes do candidates most often make?

The same avoidable errors sink otherwise-capable candidates. The patterns below show up in Candidate Performance Reports and in post-mortems from repeat takers. The dominant one is multiple-choice-only prep: because simulations are half the score, candidates who never practice full TBS testlets under timed conditions freeze when the document-heavy items arrive. The second is credit-clock blindness — passing one section starts the NASBA 30-month window in most jurisdictions, and candidates who drift for two years must retake expired parts. Third is discipline selection by pass rate rather than fit, which strands tax-averse candidates in TCP or systems-averse candidates in ISC. Fourth is skipping the free AICPA sample test, leaving the interface and literature tabs unfamiliar on exam day. Fifth is passive review — re-reading notes without ever producing an answer or computing a number. Each of these is fixable with planning rather than talent; the candidates who fail usually knew the material but mismanaged the format, the clock, or the sequence.

The big day

What should I expect on exam day?

CPA Exam sections are delivered year-round at Prometric test centers (Core sections under continuous testing; Discipline sections in quarterly windows). Arrive early: the seated time includes a tutorial, the exam, and a break, and late arrival by 30 minutes or more forfeits your fee. Know the check-in and break rules before you go. Check-in requires two IDs (at least one government-issued with photo and signature) that match your NASBA registration name exactly — a mismatched middle initial or name change is the most common cause of being turned away. Expect a photograph and a palm-vein or signature biometric scan, then a locker for everything you brought. The exam itself opens with a tutorial; use it to confirm the calculator and literature tools. One optional break is built into the Core sections and stops the clock only if taken as scheduled — an unscheduled break keeps the clock running, which is brutal given TBS testlets run long. Scratch boards are provided and collected; nothing personal may enter the room. After the exit survey you get a receipt; Core scores release in 1-2 weeks, Discipline scores about six weeks after the window closes.

Afterwards.Core section scores typically post in 1-2 weeks; Discipline scores post about six weeks after the quarterly testing window closes. You receive a Candidate Performance Report if you fail, broken down by content area and skill level.

Step by step

How do you earn Certified Public Accountant, step by step?

1. 1

   Meet the 150-hour education requirement

   Every U.S. jurisdiction requires 150 semester hours of college education to sit — 30 hours beyond a typical bachelor’s degree. If you’re short, add graduate courses, community-college classes, or a master’s.

   • Bachelor’s degree (≈120 hrs)
   • Additional 30 hrs (graduate, community college, or online)

   Note: Some states let you sit with 120 hours but require 150 to actually license.
2. 2

   Apply to your State Board of Accountancy

   Submit your application, official transcripts, and the application fee ($20–$150 by state). The Board verifies your credits and issues an Attestation of Eligibility (ATT).

   • Send official transcripts
   • Pay the Board application fee
   • Wait for ATT (valid 90 days)

   ⏱ 2–6 weeks
3. 3

   Receive your Notice to Schedule (NTS)

   Once approved, pay the NASBA exam fee (~$262.64 per section) and receive your NTS, valid for 6 months. You need the NTS to book a Prometric appointment.

   • Pay NASBA the per-section fee
   • Receive NTS (valid 6 months)
   • Book Prometric appointment

   Note: International candidates pay an extra $375–$390 per section.
4. 4

   Pass the 4 exam sections

   Under CPA Evolution the exam has 3 mandatory Core sections — AUD (Audit), FAR (Financial Accounting & Reporting), REG (Regulation) — plus 1 Discipline you choose: BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), or TCP (Tax Compliance & Planning). Each is 4 hours, with MCQs plus task-based simulations, scaled 0–99 (pass 75).

   • Core: AUD
   • Core: FAR
   • Core: REG
   • Discipline: BAR / ISC / TCP (choose one)

   ⏱ 6–12 months of testing Note: All 4 must be passed within an 18-month (most states) or 30-month window.
5. 5

   Pass the AICPA Ethics Exam

   Most states require the AICPA self-study Ethics Exam — a 40-question, open-book test — before licensing. Cost is typically $150–$200.

   ⏱ A few weeks
6. 6

   Complete the experience requirement

   Nearly every state requires 1–2 years (about 2,000 hours) of supervised accounting experience, verified by a licensed CPA.

   • Secure a CPA-supervised role
   • Log ~2,000 hours
   • Obtain CPA verification

   ⏱ 1–2 years Note: Some states accept industry or non-public accounting experience.
7. 7

   Apply for your license

   Submit your final application and pay the license fee ($100–$500). Once issued, maintain it with ~120 hours of CPE every 3 years (varies by state).

   ⏱ 2–4 weeks

The bill

How much does Certified Public Accountant cost?

Fees vary by jurisdiction. International candidates pay roughly $375–$390 extra per section.

Trust

Where does this information come from?

We believe in showing our work. The information on this page was sourced from official requirements.

Last reviewed: 2026-08