CPA Exams: Everything You Need to Know
To become a U.S. Certified Public Accountant (CPA), you must pass the Uniform CPA Exam — three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG), plus one Discipline section you choose. You need a score of 75 on each, and you must clear all four within a rolling 30-month window.
The exam changed in a big way in January 2024, so a lot of older advice online is now wrong. This guide covers how the CPA Exam works today, how to qualify and apply, and what it takes to get licensed — including the newer route that no longer requires 150 credit hours.
What the CPA Exam looks like now (CPA Evolution)
Under the “CPA Evolution” model that launched in January 2024, the old four-part format (AUD, BEC, FAR, REG) is gone. BEC was retired, and its content was folded into the three Core sections and the new Disciplines.
You sit three Core sections everyone takes, then pick one Discipline that fits your career path:
| Type | Section | What it covers |
|---|---|---|
| Core | AUD — Auditing and Attestation | Audit, attestation, ethics |
| Core | FAR — Financial Accounting and Reporting | Financial statements, GAAP |
| Core | REG — Taxation and Regulation | Federal tax, business law |
| Discipline (pick one) | BAR — Business Analysis and Reporting | Advanced financial reporting, analysis |
| Discipline (pick one) | ISC — Information Systems and Controls | IT controls, data, security |
| Discipline (pick one) | TCP — Tax Compliance and Planning | Advanced individual and entity tax |
Your Discipline choice does not restrict your license — every passer earns the same CPA credential. You can practise in any area regardless of which Discipline you sat.
Scoring, length and testing windows
Each of the four sections is graded on a 0–99 scale, and you need 75 to pass — that is a scaled score, not a raw percentage. Every section gives you four hours to finish.
Testing is continuous and year-round, so you can sit a section whenever you are ready rather than waiting for a fixed window. You work through the sections one at a time, in any order you like.
The 30-month rule (it used to be 18 months)
Once you pass your first section, the clock starts. You then have 30 months to pass the remaining three before your earliest credit expires. NASBA extended this conditional-credit window from the old 18 months to ease pressure on candidates, and most boards of accountancy have adopted it — though the exact window can still vary by jurisdiction, so confirm with your state board.
How to sit the CPA Exam, step by step
- Check your eligibility. Most candidates can sit once they have about 120 credit hours, but rules differ by state. Use NASBA to confirm what your jurisdiction requires.
- Apply. Submit your application and transcripts through NASBA’s CPA Central portal for verification.
- Get your Notice to Schedule (NTS). Once approved, you receive an NTS that lets you book a section. It is valid for a limited period (commonly six months, but this varies by jurisdiction), so only request it when you are ready to test.
- Schedule with Prometric. Use your NTS to book your exam date and location through Prometric.
- Prepare with official materials. Work from the AICPA’s CPA Exam Blueprints and sample tests so you study exactly what is tested.
Getting licensed: education and experience
Passing the exam is one of three licensing pillars — education, exam, and experience. Some states add a final ethics exam.
The traditional path requires 150 credit hours (typically including around 30 hours of accounting and 24 of business coursework) plus about one year (≈2,000 hours) of experience verified by a licensed CPA.
That 150-hour rule is now easing. In 2025 the AICPA and NASBA updated the Uniform Accountancy Act to add a third route: a bachelor’s degree (120 hours) plus two years of experience and a passing CPA Exam. Since Ohio became the first state to enact it in January 2025, more than 30 states have passed or are advancing laws adding this alternative pathway. Always check your specific state board for which routes it accepts.
Taking the CPA Exam from outside the United States
You do not have to be a U.S. resident to become a CPA. If you studied abroad, NASBA’s International Evaluation Services assesses your transcripts against a U.S. board’s requirements. The exam is also delivered at Prometric centres in several countries, though availability varies — check which international sites your jurisdiction allows before you apply.
If you are an accountant in Nigeria weighing your options, it is worth comparing the CPA route with becoming ACCA-certified in Nigeria before you commit time and money to either.
CPA Exam eligibility requirements
Eligibility is set by each state board of accountancy, so the fine print varies by jurisdiction — but most boards apply the same core criteria:
- Education. A bachelor’s degree with the required accounting and business coursework. Many states let you sit at about 120 credit hours but require 150 hours for licensure (typically ~24–30 hours of accounting plus business courses). A growing number of states now also offer a 120-hour-plus-experience route — see the licensing section above.
- Age. You must be at least 18.
- Social Security number. Most states require a valid SSN for verification. A handful — including Illinois, Montana, New York, South Dakota and Wisconsin — do not, which matters for international candidates.
- Citizenship/residency. U.S. citizenship is not generally required; most states admit international candidates, though a few restrict licensure to residents. Confirm with your target board.
No work experience is needed to sit the exam — experience is a separate requirement for the licence.
How much does the CPA Exam cost?
Costs depend on your state and review provider. Typical line items (USD, approximate — confirm current figures with NASBA and your state board):
| Item | Typical cost (USD) |
|---|---|
| Application fee (per state) | $50 – $200 |
| Examination fee (per section) | $250 – $350 |
| Ethics exam (where required) | $150 – $200 |
| Review course (optional) | $1,000 – $3,000 |
All in, most candidates spend roughly $1,500–$4,000+ from application to licence, with the review course the biggest variable.
Frequently asked questions
Is BEC still part of the CPA Exam?
No. The Business Environment and Concepts (BEC) section was retired in January 2024. Its content moved into the Core sections and the new Disciplines.
How many sections does the CPA Exam have?
Four in total: three Core sections (AUD, FAR, REG) that everyone takes, plus one Discipline section (BAR, ISC, or TCP) of your choosing.
What score do I need to pass?
A 75 on each section, scored on a 0–99 scale. It is a scaled score, not a simple percentage of questions answered correctly.
How long do I have to pass all four sections?
A rolling 30-month window that starts when you pass your first section. (This replaced the old 18-month rule; confirm your state’s window with its board.)
Do I still need 150 credit hours to become a CPA?
Often, yes — but not always. Many states now offer an alternative path of a bachelor’s degree plus two years of experience and passing the exam. Check your jurisdiction’s current rules.
Can I take the CPA Exam outside the United States?
Yes. International candidates can have their credentials evaluated through NASBA and sit at approved Prometric centres abroad, subject to their chosen jurisdiction’s rules.
How much does it cost to take the CPA Exam?
Budget about $1,500–$4,000+ overall: roughly $250–$350 per section, a $50–$200 state application fee, an optional $1,000–$3,000 review course, and a $150–$200 ethics exam where required. Confirm current fees with NASBA and your state board.
Related reading: AICPA explained · Becker simulated exams