What to Know About the CPA Exam

The certified public accountant (CPA) career path is popular within the accounting field. CPAs play a major role in the corporate financial landscape, and they also help individuals optimize their personal finances and tax obligations.

If you want to earn a CPA license, you must pass the Uniform CPA Examination. All states require it as part of their credentialing processes.

Substantially updated in 2024, the CPA exam features four sections. Three sections are required for all test-takers, while the fourth “discipline” section lets examinees choose one of three content areas. Explore all the details and connect with resources that can boost your chances of passing this challenging CPA test.

The Uniform CPA Examination includes three core sections, which are required of all examinees:

For the discipline section, you choose one of three content areas:

State regulations typically allow you to sit for each of the four exam sections individually and in any order. All four exam sections break down into five subsections known as “testlets.” The first two testlets in each section feature multiple-choice questions (MCQs), and the final three testlets have task-based simulations (TBSs).

Succeeding on this challenging closed-book exam requires a high level of applied knowledge. The following table provides a section-by-section breakdown of the CPA test format:

The CPA exam uses a scaled evaluation system, which records scores ranging from 0 to 99. To pass a section, you must score at least 75. Exams are not graded on a curve, and sectional scores do not indicate the percentage of questions you answered correctly.

Experts from the American Institute of Certified Public Accountants (AICPA) score the exam. All CPA tests are anonymized prior to scoring, so evaluators know nothing about your identity when they review your answers.

The AICPA evaluators generate scaled scores for MCQs and TBSs individually, then aggregate the scores using a weighting formula. This system yields the 0-99 numeric score you receive.

After the AICPA completes the scoring process, it forwards the results to CPA test officials from the National Association of State Boards of Accountancy (NASBA). NASBA then matches your score to your identity, notifies you by email, and releases your score to the account you created to register for the exam.

Uniform CPA Examination test-takers posted the following cumulative pass rates in 2024:

The Uniform CPA Examination registration process includes three steps: applying for the exam, receiving a Notice to Schedule (NTS), and choosing a date and time to sit for your CPA test section.

When you apply, NASBA reviews your candidate profile to confirm your eligibility. The exact requirements, and the process you must follow, varies by state. Generally, you must satisfy your state’s educational requirements along with applicable age, residency, or citizenship requirements.

Many states let you apply for the exam if you have completed your qualifying bachelor’s degree, or as you approach graduation. However, exact rules vary. Always follow the guidelines from the board of accountancy in the state where you plan to sit for your exam.

NASBA will issue your NTS electronically upon accepting your application. You can then use the NTS to schedule the date, time, and location of your exam. CPA candidates usually sit for each exam section individually. You must follow the application, NTS, and scheduling process each time you want to complete another test. Each section requires a fee, and costs vary by state.

In most U.S. jurisdictions, you can apply for a new section directly through NASBA. However, 18 jurisdictions instead require you to apply for the CPA test via your state-level accountancy board.

You must take the Uniform CPA Examination in person at a Prometric testing center. Prometric operates a global network of locations. If you do not live near a testing center, you must travel to take the test. Account for this in your budget.

Prometric issues CPA exams on a quarterly schedule, and testing windows are available throughout the year. However, the NTS you receive after completing your exam application only covers a specific set of test dates. Note these details, as they could impact your ability to reschedule an exam section.

In accordance with the Americans with Disabilities Act (ADA), Prometric offers testing accommodations to examinees with special needs. Forward ADA accommodation requests to NASBA or your state’s accountancy board as soon as possible.

On test day, you must present at least one piece of government-issued identification. The name as it appears on your identification document must precisely match the name on your application and NTS. In some locations, you may need to present two pieces of identification. NASBA’s CPA Exam Candidate Guide explains identification requirements in detail.

You can retake any exam section(s) you do not pass any number of times. However, you must reapply each time, pay all applicable fees again, and receive a new NTS for each successive retake. You must also wait at least 24 hours after receiving your failing score before you apply to retake an exam section.

Note that many states require CPA candidates to pass all four exam sections within a specific time frame, usually 18-30 months.

As with exam eligibility standards and application processes, specific cost details vary by state. However, they generally include a registration fee and an exam fee for each of the four test sections. If you were educated outside the United States, you may also need to pay credential evaluation fees.

Exam fees are generally nonrefundable, but you may be able to reschedule your exam if you call Prometric or use Prometric’s web scheduling tool to select a different exam date. Rescheduling fees of up to $90.88 may apply, depending on how much time remains before your scheduled test date.

In the case of unforeseen hardship or other serious extenuating circumstances affecting your ability to take a scheduled exam section, you must notify your state’s accountancy board immediately.

The AICPA recommends spending at least 120 hours studying for each of the four CPA exam sections. Pass rates were as low as 38% for some sections in 2024, a clear indication of the difficulty of these tests. Study early, regularly, and rigorously to set yourself up for success on this notoriously challenging exam.

Explore some proven prep strategies, including insider tips from the AICPA itself.