When it comes to the CPA exam, it’s natural to have a lot of questions. Honestly, with four four-hour-long exams ahead of you, I’d be more concerned if you didn’t have questions. So, in this ultimate CPA exam FAQ guide, I’ll walk you through the most commonly asked questions about the CPA exam, from how much it costs to how to pass. By the end, you’ll have a solid grip on what you need to know—and hopefully, for the first time in your journey, you’ll walk away with more answers than questions.
Key Takeaways
- CPA Exam Is Broad and Demanding: The exam covers a wide range of accounting, auditing, tax, and business topics across four sections, requiring sustained preparation over several months.
- Passing Requires Consistency, Not Perfection: A score of 75 is sufficient to pass, and candidates do not need to score exceptionally high, but they must perform consistently across multiple question types.
- Pass Rates Reflect the Challenge: Individual section pass rates typically fall between 40% and 60%, showing that thorough preparation is essential for success.
- Difficulty Varies by Background: The hardest CPA exam section depends largely on a candidate’s education and work experience, with FAR often viewed as the most challenging due to its scope.
- First-Time Success Is Achievable: With a structured study plan, realistic scheduling, and focused practice, many candidates are able to pass the CPA exam on their first attempt.
How to Study for the CPA Exam
What’s the best way to study for the CPA exam?
The best way to study for the CPA exam is to follow a structured study plan that combines content review, consistent practice questions, and regular progress checks. Most candidates benefit from using a comprehensive CPA review course and studying in shorter, focused sessions over several months rather than cramming.
How long should you study for the CPA exam?
Most CPA candidates study between 300 and 400 hours across all four sections of the exam. The exact amount of time depends on your accounting background, work schedule, and which sections you take first, but many candidates spend 70 to 120 hours per section.
How do I create an effective CPA exam study schedule?
An effective CPA exam study schedule breaks the exam content into manageable weekly goals and builds in time for review and practice exams. Many candidates plan around their test date, working backward to assign topics while leaving buffer time for weaker areas and unexpected interruptions.
How can I stay motivated to study for the CPA exam?
Staying motivated while studying for the CPA exam often comes down to setting realistic goals and tracking progress. Breaking study time into smaller milestones, scheduling exam dates in advance, and occasionally studying with others can help maintain momentum during a long and demanding process.
Where can I join a CPA study group?
CPA study groups can be found through online forums, social media platforms, and CPA review providers that host community spaces. Many candidates join Reddit communities, Discord servers, or Facebook groups, while some prep courses offer built-in study groups or discussion boards.
Best CPA Exam Prep Courses
What are the best CPA prep courses?
The best CPA prep courses are those that offer comprehensive content coverage, high-quality practice questions, and structured study tools. Well-known providers like Becker, Gleim, UWorld, Surgent, and Lambers are commonly used, with the best choice depending on your learning style and need for support.
What are the best CPA review courses for retakers?
The best CPA review courses for retakers typically emphasize practice questions, analytics, and targeted review. Courses with adaptive technology or detailed answer explanations can help identify weak areas quickly, making options like Becker, Gleim, and UWorld popular among candidates retaking one or more sections.
What are the best AI tools for CPA prep?
The best AI tools for CPA prep are those that adapt study plans based on performance and highlight weak areas automatically. Becker’s Newt and Gleim’s Prep Pal are like AI tutors, functioning as chatbots to answer your content and test-taking questions around the clock, without needing to wait 2-3 business days for a response.
Who are the best CPA exam tutors?
The best CPA exam tutors are typically licensed CPAs or instructors with direct experience teaching exam content. Candidates can find tutors through CPA review providers like Becker, Gleim, and Ninja, independent tutoring platforms like Varsity Tutors or Wyzant, or accounting-focused services that specialize in one-on-one support for specific CPA exam sections.
Which are the best budget CPA courses?
The best budget CPA courses focus on practice questions and core content without extensive live support. Options like Lambers and Surgent are often considered more affordable than premium courses, making them a good fit for candidates who already have a strong accounting background and need efficient review.
CPA Exam Basics and Eligibility
What are the CPA eligibility requirements?
CPA eligibility requirements vary by state but generally include a minimum level of education, typically 120 to 150 college credit hours (often a bachelor’s degree) with specific accounting and business coursework. Candidates must meet their state board’s education rules before sitting for the CPA exam and complete additional requirements to earn licensure.
What do I have to bring to my CPA Exam?
CPA exam candidates must bring a valid, government-issued photo ID that exactly matches the name used during exam registration. At the test center, personal items are stored in lockers, and only approved materials, such as provided scratch paper and calculators, are allowed in the testing room.
What subjects are covered on the CPA exam?
The CPA exam covers accounting, auditing, taxation, and business concepts across four sections: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and a Discipline section. Topics include financial reporting, internal controls, tax compliance, business analysis, and professional responsibilities relevant to public accounting.
How do I earn my CPA license?
Earning a CPA license requires passing all four sections of the CPA exam, meeting your state’s education and experience requirements, and completing an ethics exam if required. After passing the exam, candidates apply for licensure through their state board of accountancy.
What disqualifies people from becoming a certified public accountant?
Disqualification from becoming a CPA typically involves failing to meet education or experience requirements or having certain criminal convictions. Issues related to ethics violations, fraud, or license discipline in another profession may also affect eligibility, depending on state board rules and individual circumstances. Follow these steps to become a CPA, which you can do even without an accounting degree.
CPA Exam Cost, Fees, and Registration
How much does the CPA exam cost?
The CPA exam cost varies by state but generally ranges from $800 to $1,200 total for all four sections. Fees include application costs, exam section fees, and registration charges, which are paid separately to state boards and the testing administrator.
How much do CPA prep courses cost?
CPA prep courses range widely in price, from a few hundred dollars for basic question banks to several thousand dollars for comprehensive programs with live classes and tutoring. The cost depends on the provider, access length, and level of instructional support included. Generally, plan to budget at least $1,000 for a comprehensive course, or $100-$200 a month for a subscription-based prep service.
How do I register for the CPA exam?
Registering for the CPA exam starts with submitting your CPA exam application through your state board of accountancy or its designated application service. Once approved, candidates receive a Notice to Schedule (NTS) and can select exam sections, test dates, and locations through the official testing portal.
When are the CPA registration deadlines?
CPA registration deadlines vary by state and depend on application windows, Notice to Schedule validity periods, and testing availability. Candidates must apply, receive approval, and schedule exam sections before their NTS expires to avoid reapplying and paying additional fees.
How often are CPA exam sections available to take?
CPA exam sections are available year-round under continuous testing, allowing candidates to take sections in any order throughout the year. This flexibility lets candidates retake failed sections without waiting for specific testing windows, as long as scheduling availability allows.
CPA Exam Sections, Questions, and Format
How many CPA exam sections are there?
The CPA exam consists of four total sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and one Discipline section selected by the candidate. Discipline section options include Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP). All four sections must be passed within the designated credit window in order to qualify for CPA licensure.
What are the easiest and most difficult CPA exam sections?
The easiest and most difficult CPA exam sections depend largely on a candidate’s background and experience. FAR and BAR are commonly viewed as the most challenging due to the volume of material (and low pass rates), while REG may feel more manageable for candidates with auditing or tax experience. TCP also has a high pass rate (78.06%), which may indicate an easier test.
How is the CPA exam formatted?
The CPA exam is a computer-based test administered at Prometric testing centers. Each section is divided into multiple testlets containing multiple-choice questions and task-based simulations. Depending on the section or discipline, candidates may also encounter written communication tasks.
What kind of questions are on the CPA exam?
The CPA exam includes multiple-choice questions and task-based simulations designed to test both knowledge and application. Simulations may require completing calculations, analyzing documents, researching authoritative literature, or solving practical accounting scenarios that reflect real-world professional tasks.
How should I practice for the CPA exam’s format?
Preparing for the CPA exam’s format involves practicing timed multiple-choice questions and simulations under exam-like conditions. Full-length CPA practice exams and mixed-topic quizzes help candidates build familiarity with test navigation, pacing, and the structure they will experience on exam day.
CPA Exam Scoring and Passing Scores
What’s a passing score on the CPA exam?
A passing score on the CPA exam is 75 on a scale ranging from 0 to 99. This score represents the minimum level of knowledge and skill that the AICPA has determined is necessary for entry-level CPAs to practice safely and competently.
How is the CPA exam scored?
The CPA exam is scored using a weighted combination of multiple-choice questions and task-based simulations. Scores are not calculated as a simple percentage correct. Instead, the scoring process accounts for question difficulty and how well candidates demonstrate required skills across content areas.
Do CPA exam scores expire?
CPA exam scores do expire if candidates do not pass all four sections within the allowed time frame. Most states use an 18-month rolling credit window, meaning once a section is passed, candidates have a limited period to pass the remaining sections before exam credit expires.
When and how are CPA exam scores released?
CPA exam scores are released according to a published schedule set by the AICPA throughout the year. Once released, candidates can view their scores online through their state board of accountancy or the designated score reporting portal.
What is the Elijah Watts Sells Award and how do I get it?
The Elijah Watts Sells Award is a national distinction awarded to CPA candidates who pass every section on their first attempt with an overall average score of 95.50. It’s notoriously difficult to get, with less than 1% of test takers every year earning the award. However, Becker has accounted for over 90% of Elijah Watt Sells award winners since 2007, so it may be worth investing in their courses if you’re chasing this coveted designation.
CPA Exam Difficulty and Pass Rates
How hard is the CPA exam?
The CPA exam is widely considered difficult due to the breadth of material, technical depth, and time commitment required. Candidates must master four separate sections while balancing work and personal obligations, and the exam tests both knowledge and application rather than simple memorization.
What is the hardest part of the CPA exam?
For many candidates, the hardest part of the CPA exam is managing the volume of content while maintaining consistency over a long study timeline. Sections like FAR are especially challenging due to their scope, but sustained motivation, time management, and avoiding burnout are often bigger obstacles than individual topics.
What is the pass rate for the CPA exam?
Across all six sections, the average passing score in 2025 was 57.26%. However, this number varied quite a bit when looking at specific sections. For example, the lowest was BAR at 42.55%, where the highest was TCP at 78.06%. So, the pass rate for the CPA exam depends quite a bit on the specific section, in addition to your existing experience, the difficulty of a given year, and your innate test-taking aptitude.
Is the CPA exam harder than the CMA, EA, CFA®, or CIA exams?
Whether the CPA exam is harder than the CMA, EA, CFA®, or CIA exams depends on scope and structure. The CPA exam covers a broader range of accounting topics, while exams like the CFA are deeper and more specialized. Each credential presents different challenges based on career focus.
How can I pass the CPA exam on the first try?
Passing the CPA exam on the first try typically requires a realistic study plan, consistent practice, and regular review of weak areas. Using a comprehensive CPA review course, scheduling exam dates early, and studying under exam-like conditions can significantly improve first-attempt success rates.
Final Thoughts
Ultimately, there’s a lot to know about the CPA exam, from available CPA examination services to the minimum knowledge you need to pass. But the bottom line is that taking and passing the CPA exam is 100% worth it, leading to a high salary, a steady job growth outlook, and a rewarding CPA career.
Good luck on your exam!
