CPA Exam Overview
The Uniform CPA Examination is a professional licensure exam administered by NASBA and the AICPA that tests the knowledge and skills required to practice as a Certified Public Accountant.
Explanation
The CPA exam consists of three core sections (FAR, AUD, REG) and three discipline sections (BAR, ISC, TCP), of which candidates choose one. Each section is four hours long. The exam transitioned to the new CPA Evolution model in 2024, reflecting the evolving skills required of CPAs. Candidates must pass all four sections within a rolling 30-month window. The exam is offered year-round at Prometric testing centers during continuous testing windows.
Key Points
- •Three core sections (FAR, AUD, REG) plus one discipline choice (BAR, ISC, or TCP)
- •Four hours per section; offered year-round at Prometric centers
- •30-month rolling window to pass all four sections
Exam Tip
Plan your exam order strategically — many candidates start with FAR (heaviest content) while study habits are fresh, then tackle AUD, REG, and their discipline.
Frequently Asked Questions
Related Topics
CPA Exam Format and Question Types
The CPA exam uses multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks to assess candidates across multiple skill levels.
CPA Eligibility Requirements
CPA eligibility requirements vary by state but generally include 150 semester hours of education, a bachelor's degree, and specific accounting and business coursework.
Test your knowledge
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