CPA Exam Application Process: How to Sign Up in 2026
Learn how to apply for the CPA Exam under the new Core + Discipline format, meet your state's requirements, and schedule at Prometric.
✎ Updated
➻ by
Bryan Kesler, CPA
ABOUT THE AUTHOR:
Bryan Kesler, CPA is a CPA Practice Advisor Top 20 Under 40, Licensed Certified Public Accountant, and founder of Kesler CPA Review, Community and Mentorship Platform.
The CPA Exam application process is nearly as difficult as the Uniform CPA Exam itself. There are complicated education requirements and confusing rules that vary by state.
In order to become a Certified Public Accountant, you want to make sure you fully understand exactly what is required to be approved to sit for the CPA exam and avoid your application being rejected.
The application process can take several weeks if you are not diligent and staying on top of your state board of accountancy.
Since January 2024, the CPA Exam uses a Core + Discipline model: 3 mandatory Core sections (AUD, FAR, REG) plus 1 Discipline section of your choice (BAR, ISC, or TCP). The old BEC section has been eliminated. This guide walks you through the entire 2026 process from start to finish.
Follow our step-by-step directions below to ensure your CPA exam application is approved in the fastest time possible, so you can start studying and dominating the CPA exam!
Let's get started.
P.S. Be sure to download my Ultimate 8 Step CPA Exam Application Checklist (click here to download) so you can stay on track as you apply to start the CPA exam process.
When determining which state to take the CPA exam you need to very carefully review their CPA exam requirements to ensure you are eligible to sit for the CPA exam.
Each state has slightly different requirements so be sure to contact your state board for the most up to date information but below let's discuss the primary requirements each state does have.
Am I Eligible To Sit For The CPA Exam?
There are four primary categories of requirements that you must satisfy in order to be eligible to sit for the CPA exam. They include education, residency, age and citizenship requirements.
Let’s deep dive into each requirement so that you have an understanding of what to expect before finding the exact state you want to apply to sit for the CPA exam.
NOTE: These are just a summary of the different types of requirements, scroll to the end of this step to find your specific state's requirements.
What Are The Education Requirements To Sit For The CPA Exam?
There are the three major education requirements to know before signing up for the CPA exam.
Education Requirement To Sit:
The biggest requirement to consider is whether your state requires 150 credit hours or 120 credit hours to actually sit for the exam.
This does not mean that you do not need to complete 150 hours because you are required to complete all 150 hours in order to become licensed.
Types of Classes Matter:
Be sure to check that you have completed the appropriate # of accounting course credits, business law credits, and other required classes. Again these will vary by state.
What Are CPA Exam Residency Requirements?
Did you know that you can sit for the CPA exam in a state where you don’t currently live?
Understanding CPA Exam residency requirements is a crucial requirement if you are planning on working in a different state than you currently live. It is possible to sit in a different state and then transfer your CPA credits once you have established residency and want to become licensed in that state.
What Are The CPA Exam Age Requirements?
Some states require you to be a certain age, but don’t worry, the majority of states don’t have an age requirement and if they do the youngest allowed is 21. So unless you are trying to be like Belicia pictured below,
the 17 year old who passed the CPA exam (yes, she was only 17 and passed the CPA exam!), I wouldn’t worry about the age requirement.
What Are The CPA Exam Citizenship Requirements?
If you are living outside the United States this is a very important step when signing up for the CPA exam.
Certain states allow you to sit for the CPA exam as a Non-US citizen but some states do not. So be aware that you need to identify which states have these requirements.
Refer below for a table with all of the states without CPA exam Citizenship requirements.
Note that the CPA Exam is now administered in 18+ countries outside the United States, so international candidates have more options than ever.
For additional details about what you need to know to apply for the CPA exam as an international candidate, please watch this video:
Find The State You Would Like To Sit For The CPA Exam Below:
Disclosure: Please note that I do my best to keep these requirements up to date but seeing as there are more than 50 states and territories with individual requirements it is difficult for me to keep up with them all. Please verify each requirement with your state board of accountancy to ensure 100% accuracy!
If you would like a more detailed checklist to make this process even easier, please download your Free CPA Exam Application Checklist PDF below:
Step #2: Apply For The CPA Exam & Get Your NTS
📚 2026 CPA Exam Structure: Core + Discipline
Since January 2024, the CPA Exam no longer uses the old 4-section format. BEC has been eliminated. You now take 3 Core sections (required) and choose 1 Discipline section.
Core Sections (Required)
AUD — Auditing & Attestation
FAR — Financial Accounting & Reporting
REG — Taxation & Regulation
Available year-round with continuous testing at Prometric. Scores released every 1-2 weeks.
Discipline Sections (Choose 1) PICK ONE
BAR — Business Analysis & Reporting
ISC — Information Systems & Controls
TCP — Tax Compliance & Planning
Only available during the first month of each quarter (January, April, July, October).
⚠ Important for 2026: The One Big Beautiful Bill Act (OBBBA) includes tax provisions that become testable on REG and TCP sections starting July 1, 2026. If you are planning to take REG or TCP, consider scheduling before this date or factor in the additional study material.
Applying for the CPA exam is a complex process that requires a significant amount of time and planning on your part. Let's discuss the right and wrong way to apply for the CPA exam that is going to save you the most time and the most money.
Here's the step by step process I recommend you follow:
1) Order and send your official college transcripts to your state board of accountancy
You need to do this as soon as you have found the state you are eligible to sit for the CPA exam and you will want to include every college level school you have attended.
It's important to know if you have completed all of the required education requirements before sending your transcripts as it will significantly slow down your application process if you need additional college credits to be eligible to take the CPA exam.
2) Complete your CPA exam application and include the required application fee
This is a standard application that asks for you to prove your residency, age and citizenship etc... and you should expect the fee to be between $20-$200 depending on your state.
Most states now process applications through the NASBA CPA Portal (CPA Central), which is the central hub for managing your application status, NTS, and scores. Bookmark it.
3) Obtain your Authorization to Test (ATT) from your State Board Of Accountancy
Once your application is processed, most states give you 90 days to decide which section you want to take first. Be aware that if you don't decide within 90 days and pay for the section(s) all your fees will be forfeited and you will have to start over.
Here's the link to use when signing up for sections of the CPA exam on NASBA's website. But please don't sign up until you have read the next step!
💰 2026 CPA Exam Fee Estimator
Adjust the sliders to estimate your total CPA exam costs. Fees vary by state.
NASBA Exam Fee (per section)$262.64
Exam Fees (4 sections)$1,050.56
State Application Fee$100
Registration Fees (4 sections)$400
Estimated Total$1,550.56
* Does not include CPA review course costs. Exam section fee of $262.64 per NASBA (2026). Your state's registration and application fees may differ.
4) Obtain Your Notice To Schedule (NTS) from NASBA
Once you have remitted your payment for the section(s) you wish to sit for, you will receive a Notice To Schedule from NASBA.
Sample Notice To Schedule For Reference:
This is your official "ticket" to sit for the CPA exam in the United States.
Most NTS issuance now happens within 1-2 weeks through NASBA's online portal. Some states may take longer, but the old "2-6 weeks by paper" timeline is mostly a thing of the past.
Depending on your state you will have 6 months from the date your NTS is issued to schedule and sit for the sections you paid for. The range across jurisdictions is 90 days to 9 months, so check your state's specific window.
NOTE: There are exceptions to the 6-month default from the following states (verify with your state board, as these can shift):
Texas: 90 days from application date
California: 9 months from NTS issue date
Hawaii: 9 months from NTS issue date
Louisiana: 9 months from NTS issue date
Utah: 9 months from NTS issue date
North Dakota: 12 months from NTS issue date
South Dakota: 12 months from NTS issue date
Virginia: 12 months from NTS issue date
Now question of the day...
Since it's cheaper to sign up for multiple sections of the CPA exam at once, that's the right thing to do, right?
I signed up for all my sections in a row. (Back when the exam had 4 interchangeable sections before the 2024 Core + Discipline change.)
I was over-confident, I saw all my friends passing on their first try and I had better grades than some of them even!
I was so sure that I would pass the 1st time through that I didn’t even consider what would happen if I ended up failing a section.
So let's dig into the details for why this was the biggest mistake I could have made when signing up for the CPA exam.
Once your transcripts and application have been approved, your state board will send you a Notice to Schedule (NTS).
Depending on which state you are in you will likely be given six to nine months to sit for all the parts you signed up for.
If you sign up for multiple sections at once, you will be given a deadline to schedule and sit for each section in that time period or you will lose your CPA exam fees.
Totally fair right!
So are you starting to see how this could cause issues if you fail a section?
Game Changing CPA Exam Scheduling Tip
What is the right way to schedule the sections of the CPA exam?
Simple answer is...
Sign up for 1 section at a time.
That way you take your 1st section, start studying for your 2nd section and then after about a month or less, you will find out the scores for your 1st exam. Pass or fail you go all out for your second section and take it and depending on whether you passed or failed your first exam you either re-sign up or sign up for section 3 ASAP.
Does that make sense?
What happened to me was that I signed up for all my sections at once and after I failed the 1st I was locked in to take the 2nd, then when I failed the 2nd I was locked into the 3rd, and so on. By the time I had failed them all I had to start over!
Talk about a waste of time and a waste of money.
And did I mention that my scores ranged from 67 to 72? Complete heartbreak.
Don’t make the same mistakes I did. Sign up for one section at a time to stay flexible and protect your investment.
And if you don't believe me that this is what you should do, check out what Roger Phillip, CPA of UWorld Roger CPA Review recommends all their students do.
Step #3: Choose Your Discipline & Exam Order
How to Choose Your Discipline Section
Before deciding what order to take the CPA exam, you need to pick your Discipline section. This is the biggest new decision candidates face under the 2024+ exam format. Here's how to think about it:
🎯 Picking BAR, ISC, or TCP
BAR — Business Analysis & Reporting
Best if your career leans toward financial reporting, audit, or corporate accounting. Pairs naturally with FAR.
ISC — Information Systems & Controls
Best if you're going into IT audit, cybersecurity, or systems consulting. Pairs well with AUD.
TCP — Tax Compliance & Planning
Best if your career is in tax. Pairs naturally with REG. Study them back-to-back for maximum overlap.
Pro Tip: "Marry" your Discipline to its related Core section and take them back-to-back. For example: REG then TCP, or FAR then BAR. The concepts overlap significantly and you'll retain more material.
What Is The Best Order To Sit For The CPA Exam?
In my opinion, I recommend starting with Financial Accounting and Reporting (FAR). It's the largest Core section in terms of material tested and it's a great one to get out of the way first.
That being said, the simple answer is that it doesn't really matter what section you sit for first. The only wrong answer is to procrastinate taking ANY section of the CPA exam.
At the end of the day, no matter what order you take the exam it’s going to be painful and will stress you out to the max!
All your friends may have their theories as to which order to take the CPA exam, but it is really up to you to figure it out.
What CPA Exam Order Works Best For YOU?
There are three common theories on the order you should take the CPA exam. I have listed them below and given reasons why each theory has its flaws.
1) Start with what you think is hardest or easiest first.
The problem is that until you start studying you won’t know what section is actually hardest/easiest for you.
2) Start with FAR, then pair your Discipline with its related Core section.
This is the approach most experts now recommend. Pick your Discipline first because it will dictate which Core sections to pair it with. For example: start with FAR, then take BAR back-to-back because the concepts build on each other. Or do REG then TCP. Then finish with AUD (or ISC if that's your Discipline).
3) Start with the section with the highest pass rate first just to get one section under your belt.
The problem with this is that once you pass your first section the credit retention countdown begins (30 months in most states, up to 36 months in some). So while the section with the highest pass rate might make sense to get done first, that leaves the most difficult sections for last.
📅 Score Retention Window: Most states now use a 30-month window from the date you pass your first section (NASBA recommended extending from the previous 18 months). Some states allow 36 months. Always confirm with your state board, because once that clock starts ticking, you must pass all remaining sections before it expires or you lose credit for passed sections.
My Advice
As someone who struggled to pass the CPA exam, I had no idea at first what order to take the CPA exam.
I started with the section with the highest pass rate because I thought it was the “easiest” because it was so short.
Unfortunately due to the random mishmash of information it turned into one of the most difficult sections for me. So do not gauge your order based on whether a test is shorter.
I would recommend starting with a topic that you are most familiar with.
If your focus is tax then take REG first (and TCP next). If your strength is financial reporting, start with FAR (and take BAR next).
If you are fresh out of college, a section will truly be “easier” for you if you are able to take what you learned in college and translate it to the CPA exam material.
Another piece of advice is to treat all exam sections as equals and don’t change up how much you study just because you THINK a certain section will be easier.
It never hurts to over-study but ALWAYS hurts to understudy.
⚠ Discipline Testing Window Reminder: Remember that Discipline sections (BAR, ISC, TCP) are only available during the first month of each quarter (January, April, July, October). Plan your study schedule around these windows. Core sections (AUD, FAR, REG) are available year-round with continuous testing.
Step #4: Find A CPA Review Course
Without a doubt the most important step in passing the CPA exam is picking a CPA review course that maximizes how you learn best.
If your course isn't designed based on how you actually learn it will lead to busy work and inefficiency.
To avoid this please follow my 7 Steps To Picking The Best CPA Review Course For You:
Step 1: How Do You Learn Best?
Think back to college and write down at least three of your study strengths and three weaknesses.
PRO TIP: Focus on identifying study activities that were efficient and helped you actually understand materials.
Example: I preferred to read the text and solve the problems on my own (class was NOT a learning experience for me) and I discovered that making in-depth outlines of my textbook was actually busy work and not productive studying.
Step 2: Are You A Visual Learner or Self-Studier?
Based on how you determined you studied best would you say that you prefer to study on your own and teach yourself the material OR did you do your best learning in the classroom?
Step 3a: If You Are A Self-Studier...
If you determined you are more of a self-studier then you need to focus on finding a CPA review course that focuses on providing a solid textbook, pre-made flashcards, and tons of multiple choice and minimal video lectures.
I personally recommend the following CPA Review Courses if this describes you:
If you determined that you did your best learning in the classroom then you need to focus on finding a CPA review course that provides you with the BEST video lectures or possibly find a live/virtual class to attend, a program that links the multiple choice very well with the lectures, and a course that has an in-depth study planner to keep you structured.
If you fit this description best, then here are the CPA courses I recommend most:
Step 5: Try The CPA Review Courses You Have Identified
After identifying 2-3 CPA review courses that match how you learn best, give each course a trial run either by finding the free trials in my review or by using the free trial links of my most recommended courses below:
Step 6: Find The Largest Discount Available For Your CPA Review Course
Once you find the CPA review course for you then head to my CPA Exam Guide Review Course Discounts Page and ensure you are getting the best deal possible!
Step 7: Sign Up For My Free CPA Exam Mentoring Course To Learn How To Maximize Your CPA Review Course
Join my free Ultimate CPA Exam Guide and I will give you a PDF copy of my 7 Step Process to picking the Best CPA Review Course for you AND my free CPA Exam Mentoring Video Series. See you on the inside.
The final step in completing your CPA exam application is to schedule your first CPA exam section.
Once your CPA exam application has been approved and you have received your NTS, it's time to schedule your exam at a Prometric Center.
📅 Scheduling Reminder: Core sections (AUD, FAR, REG) can be scheduled any time year-round. Discipline sections (BAR, ISC, TCP) are only available during the first month of each quarter (January, April, July, October). Plan ahead, especially for Discipline sections, as seats fill up fast.
Step 1) Go to the Prometric Website and click the "schedule my test" button
Step 2) From your NTS you will need to enter your exam section ID and the first four letters of your last name
Step 3) Then you will select the date, location of Prometric Center nearest you and the section of the CPA exam you want to schedule.
What To Expect at the Prometric Center
Have you ever been to Fort Knox?
If not, you will have a somewhat similar experience visiting your local Prometric Testing center.
They take cheating that seriously (No Joke!).
Prometric is a national standardized test taking center that works with NASBA to proctor your exams.
Here is a quick list of everything you need to know before entering a Prometric Center:
1)
No calculators (Prometric provides an on-screen calculator)
2) No pen, paper or any other material (scratch paper/whiteboard provided by Prometric)
3) No electronic devices whatsoever
4)
No watches, smartwatches, or wearable tech of any kind
5) Expect
TSA style ID check and scan (includes security wand check)
Additional Information Specific to CPA Candidates (SOURCE)
1) Bring two forms of ID that match your NTS (ID = Driver's License, valid credit card, passport, etc.)
2) Arrive at least 30 minutes early to ensure you have time to sign in and go through the security process.
3) A locker will be provided for you to place all personal belongings.
What To Do Once You Start Your Exam
1)
Your exam will have a countdown timer for you to track your total time remaining
2) After each testlet you will be given the option to take a short break, but remember that the clock keeps ticking! Choose your time wisely.
What If You Need To Reschedule A Section Of The CPA Exam?
Life happens. Maybe you don't feel prepared enough or something happens at work that puts you behind on your studies and you just can't sit for the CPA exam.
What now?
Thankfully it's fairly simple to reschedule your CPA exam sections if necessary.
Here's a breakdown of the 2026 rescheduling fees (per NASBA/Prometric):
When You Reschedule
Fee
61+ days before exam
No fee
31-60 days before exam
~$30 rescheduling fee
5-30 days before exam
~$60 rescheduling fee
2-5 days before exam
Full Prometric seat fee (~$93.61)
Less than 24 hours before exam
Cannot reschedule; fees forfeited, must reapply
Cancellation policy: No cancellation fee if canceled at least 60 days before the scheduled date. Fees above are approximate and subject to change.
✅ Don't Forget the Ethics Exam: Many states require you to pass the AICPA Professional Ethics Exam as part of the CPA licensure process. This is separate from the Uniform CPA Exam and is typically a self-study, open-book exam. Check your state's requirements to see when you need to complete it. Some states require it before licensure; others allow it after passing all four CPA exam sections.
What's The Next Step In Becoming A CPA?
Signing up and applying for the CPA exam is only the first step to becoming a CPA.
Not only will it help you determine how you learn best, but it will help you apply your study personality to your CPA review course so that you can tailor it to fit your specific needs.
Also check the latest CPA score release dates so you know exactly when to expect your results.
Since January 2024, the CPA Exam uses a Core + Discipline model. You take 3 mandatory Core sections: AUD (Auditing & Attestation), FAR (Financial Accounting & Reporting), and REG (Taxation & Regulation). Then you choose 1 of 3 Discipline sections: BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), or TCP (Tax Compliance & Planning). The old BEC section was eliminated.
The NASBA exam section fee is approximately $262.64 per section. For all 4 sections, that's roughly $1,050.56 in exam fees alone. Add your state's application fee ($20-$200) and registration fees ($40-$200 per section), and the total realistic range is $1,000-$1,400 for exam fees. This does not include CPA review course costs. Use the fee estimator above for a personalized estimate.
Discipline sections are only available during the first month of each quarter: January, April, July, and October. Core sections (AUD, FAR, REG) are available year-round with continuous testing. Plan your study schedule around these Discipline windows.
Most states use a 30-month credit retention window (NASBA recommended extending from the previous 18 months). Some states allow up to 36 months. The clock starts when you pass your first section. If you don't pass all remaining sections before the window expires, you lose credit for previously passed sections and must retake them.
The One Big Beautiful Bill Act (OBBBA) contains tax provisions that become testable on REG and TCP sections starting July 1, 2026. If you're planning to take REG or TCP, you may want to schedule before this date to avoid additional study material, or plan extra time to cover the new provisions if you're sitting after July 1.
Many states require you to pass the AICPA Professional Ethics Exam as part of CPA licensure. It's separate from the Uniform CPA Exam and is typically a self-study, open-book exam. Requirements vary by state: some require it before licensure application, others after you've passed all four CPA exam sections. Check your state board for specifics.