CPA Exam
CPA Exam Overview
To become a licensed Certified Public Accountant (CPA), you must first pass the Uniform CPA Examination®.
The CPA Exam consists of four, four-hour sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). You must pass all four sections within 18 months, earning a minimum score of 75 on each part.
Study the CPA Exam Blueprints to learn about the specific topics tested in each Exam section. Practice with the sample tests before your test day to learn about the Exam’s format and functionality.
CPA Exam Schedule
You can take the Exam during any one of four “testing windows.” To apply for the Exam, visit NASBA’s CPA Central.
Testing Windows
- January 1 - March 10
- April 1 - June 10
- July 1 - September 10
- October 1 - December 10
CPA Exam Requirements
How do you become a CPA? Each licensing jurisdiction has its own eligibility requirements for education, experience and ethics. Check with your specific Board of Accountancy for more information.
Need answers? Our frequently asked questions (FAQs) cover all your questions about the CPA Exam.
CPA Exam Announcements
Revised Exam Blueprints Published
CPA Exam Blueprints (effective Jan. 1, 2019) are now available for download.
Score release dates adjusted for 18Q3/Q4 test windows
New score release dates were recently added to the third and fourth test windows of 2018.
18Q1 CPA Exam Pass Rates
Candidate pass rates from the first testing quarter are now published.
COSO ERM Framework Testing Eligibility
The new COSO enterprise risk management framework is eligible for testing on the CPA Exam as of April 2, 2018.
New Tax Law Testing in 2019
Content related to the “Tax Cuts and Jobs Act of 2017” will be eligible for testing on the CPA Exam as of January 2019.
CPA Exam International Applicants
The testing and licensure process for international CPA candidates is the same as it is for U.S. candidates with a few exceptions. You must qualify to become a CPA candidate through a participating Board of Accountancy jurisdiction.
If you are an international accounting professional accredited by an accounting body that has a mutual recognition agreement with the U.S. accounting profession, you may be eligible to take the International Qualification Examination (IQEX).
CPA Exam Assistance
AICPA (CPA Exam content, scoring, and sample tests)
NASBA (eligibility, NTS, accommodations, scores and licensing)
Board of Accountancy (candidate requirements)
Prometric (test centers and CPA Exam scheduling)
