About the CPA® Exam 


Content, format and everything you need to know about the CPA® exam.

 

Exam Format


To pass the Uniform CPA Examination, you must pass all three sections, then validate a discipline specialization.

FAR

  Financial Accounting and Reporting

Duration: 4 hour Exam
Study time:   80-100 hours

Multiple-Choice Questions & Task-Based Simulations

AUD

Auditing and Attestation


Duration: 4 hour Exam
Study time:   80-100 hours

Multiple-Choice Questions & Task-Based Simulations

REG

Regulation


Duration: 4 hour Exam
Study time:   80-100 hours

Multiple-Choice Questions & Task-Based Simulations



 



DIS

Discipline Specialization


Duration: 4 hour Exam        Study time:  80-100 hours

Multiple-Choice Questions & Task-Based Simulations

Discipline Specialization


As well as these sections, you must choose and validate a discipline from among three options:


Business Analysis & Reporting

Study time:  100-120 hours


Information Systems & Controls

Study time:  60-80 hours


Tax Compliance & Planning

Study time:  60-80 hours

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Exam Journey


Register

You will need to meet the education requirements 

Pass the exam

Achieve a score of 75 or more for each part of the “Uniform CPA Examination”  administered by the AICPA

Get your licence

Your will need to meet the experience requirements

CPA® Requirements


Here is the list of requirements you need to meet to take the exam and get your licence :

Education

  • Must have a Bachelor’s degree or higher.

  • Many states allow a candidate to sit for the CPA Exam with 120 credit hours including specific accounting credits.

  • For the CPA License, most states require 150 semester hours.

Experience

  • Most states require 1-3 years work experience under the supervision of a Licensed CPA. Local work experience is considered acceptable.

  • State Boards consider 2 areas for experience:
    Type of employer: Public accounting firm vs industry
    Type of work: Tax vs audit vs managerial accounting


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