CPA Exam Overview

To earn the CPA credential, you need to pass all four sections of the Uniform CPA Examination.

Find out more about each exam section and its key topics.

FAR
Financial Accounting and Reporting

Duration: 4 hour Exam

Multiple-Choice Questions & Task-Based Simulations

AUD
Auditing and Attestation

Duration: 4 hour Exam

Multiple-Choice Questions & Task-Based Simulations

REG
Regulation

Duration: 4 hour Exam

Multiple-Choice Questions & Task-Based Simulations

BEC
Business Environment and Concepts

Duration: 4 hour Exam

Multiple-Choice Questions, Written Communication, Tasks & Task-Based Simulations

Exam Requirements

Here is the list of requirements you need to meet.

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


Exam

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

  • Be prepared to take the exam in English

  • Sit for the exam in the U.S. or if you are an international candidate, you can take the exam in any of the following countries: India, Nepal, England, Scotland, Ireland, Germany, Japan, South Korea, Brazil, Bahrain, Egypt, Jordan, Kuwait, Lebanon and the United Arab Emirates.

License

  • Meet the education requirements

  • Sit and pass all 4 parts of the Uniform CPA Examination

  • Meet the experience requirements as determined by your state board