CPA Exam Guide

While passing the CPA exam is not required to become an accountant, there are countless benefits to becoming a CPA. These benefits include making $1 million+ compared to a non-CPA over their career (according to Becker CPA Review). I personally added $25K/yr to my annual salary in just two years of passing. You are also much more likely to be promoted to senior positions whether you are in public accounting or working for a private company. Passing the CPA exam is all about your career goals. If you want to some day become partner or CFO at your company it will be an uphill battle without your CPA license. If you determine the CPA is not for you there are other accounting certifications you should consider.

Signing up for the CPA exam can be frustrating because every jurisdiction sets its own eligibility rules. Many Boards allow qualified candidates to sit with 120 semester hours, while others use degree- or coursework-based formulas. The 150-hour question often applies to licensure rather than initial Exam eligibility, so compare 120 vs. 150 credit hours for the CPA Exam and confirm the exact rule with the controlling Board before applying.

Failing the CPA exam is practically a "rite of passage." According to GoingConcern.com, approximately 80% of CPA candidates will fail at least ONE section of the CPA exam. The key to recovering from failing a section of the CPA exam is to have a retake strategy. You need to identify what went wrong and then improve. If you failed using a specific review course, check out our course-specific retake guides: failed with Becker, failed with Gleim, failed with UWorld, failed with Surgent, failed with Ninja, or browse all retake guides.

If you think studying for the CPA exam is going to be like a college exam, I have some bad news for you. The CPA Exam will be the most difficult test (heck probably task) you ever take. It will require 100% mental focus and preparation and will require 400-800+ hours of your time. With that being said, there are steps you can take now to reduce the amount of time and money required to pass the CPA exam. You need to find a CPA exam coach who has been there and done that. I put together 21 of my best CPA exam study tips and tactics you can steal to get a HUGE head start on prepping for the CPA exam. Read all 21 CPA Exam study tips.

This is one of the most common questions CPA candidates ask when signing up for the CPA exam. The only universally wrong choice is to procrastinate. A practical strategy is to start with the Core section whose material you know best, then take its related Discipline while the overlapping material is still fresh. See how to choose your CPA Exam section order.

Under the CPA Evolution format (effective January 2024), the CPA exam consists of 3 core sections plus 1 discipline section of your choice. Every candidate takes the same three core exams, then selects a discipline that matches their career path.

Core Sections (required for all candidates):

FAR: Financial Accounting & Reporting · FAR blueprint details

REG: Regulation · REG blueprint details

AUD: Auditing & Attestation · AUD blueprint details

Discipline Sections (choose one):

BAR: Business Analysis & Reporting

ISC: Information Systems & Controls

TCP: Tax Compliance & Planning

Read the complete CPA Exam structure and content guide

Because CPA Exam credit windows vary by jurisdiction, studying during busy season may become necessary. Boards currently publish 18-, 30-, and 36-month windows, and their clock-start rules differ. The good news is core sections are generally available through continuous testing, giving you more scheduling flexibility. Read 17 busy-season CPA study strategies.

CPA exam pass rates vary significantly by section under the new format. The overall average across all sections sits around 50%, but individual sections tell a very different story. Here are approximate 2025 pass rates:

The chances of passing the CPA exam without failing a single section are around 20%. No doubt the CPA exam is incredibly difficult. See CPA Exam pass rates by section, then compare CPA review-course pass rates.

Your standard CPA Review Course should be enough for any CPA candidate to pass the CPA exam. As long as you stay focused and motivated and understand how to study the right way. If you are struggling with the CPA exam, then a final review or cram course will absolutely help and might give you the organization you need to bump your score above a 75. Compare CPA final review and cram courses.

I can personally attest to the fact that I would NOT be a CPA today if it wasn't for the flashcards I used to study. The real question is do you MAKE your own or PURCHASE flashcards. My take is that making your own is busy work that isn't efficient. Buying pre-made flashcards and then creating your own on topics that really trip you up is the best way to go in my opinion. Compare CPA review-course flashcard options.

Under the current system, core section scores (AUD, FAR, REG) are released on a rolling basis, typically 1-2 weeks after you take the exam thanks to continuous testing. Discipline section scores follow the AICPA's quarterly release schedule. The hardest part of taking the CPA exam is waiting for your scores, but it's crucial to stay focused during these wait times and continue studying for your next section, regardless of whether you think you passed or failed. Check the 2026 CPA score-release schedule. If you may change jurisdictions, learn how to transfer CPA Exam scores between states.

If you are later in your career and considering taking the CPA exam or maybe you have procrastinated starting the process after graduating, it will be a challenge to study for the CPA exam. In fact juggling family + work + studying for the CPA exam is one of the biggest reasons that CPA candidates burn out. I've put together 17 study strategies for CPA candidates working full time. These were 17 tactics I used to pass the CPA exam while working full time.

CPA Evolution is the most significant change to the CPA exam in decades, effective January 2024. The old four-section exam (FAR, AUD, REG, BEC) was replaced with a 3+1 model: three core sections every candidate takes (FAR, AUD, REG) plus one discipline section you choose (BAR, ISC, or TCP). BEC was eliminated entirely, with its content redistributed. Your Board controls how long your passed CPA Exam sections remain valid; there is no single universal 30-month rule. Core sections use continuous testing year-round, while discipline sections are offered in quarterly windows. This gives candidates more flexibility but also requires strategic planning around which discipline to choose and when to schedule it. Read the complete CPA Evolution structure guide.