How many times can you take the CPA exam? The answer is simple: there is no national limit on CPA exam attempts. Candidates may retake any failed section as many times as necessary, but all four parts must be passed within an 18-month rolling window, or earlier scores will expire.
The CPA (Certified Public Accountant) exam is rigorous and requires significant preparation. Since pass rates average around 50%, many candidates fail at least one section and wonder about the rules for retaking. Understanding the CPA exam retake rules will help you manage your time, budget, and study plan effectively.
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How Many Times Can You take the CPA Exam?
There is no maximum limit on the number of times you can attempt the CPA exam. You can retake a section as often as needed until you pass.
Key points to remember:
- The CPA exam has four parts:
- Core: AUD (Auditing and Attestation), FAR (Financial Accounting and Reporting), REG (Regulation)
- Discipline: BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), TCP (Tax Compliance & Planning)
- Each section lasts 4 hours.
- You must complete all four within an 18-month rolling period.
- If the 18 months expire, your earliest passed section will drop off, and you’ll need to retake it.
👉 In short: there’s no CPA exam attempts limit, but the 18-month rule makes effective planning critical.
State-Specific Rules for CPA Exam Attempts
While there is no nationwide cap, state boards of accountancy may enforce additional policies:
- Extensions: Some states allow an extension of the 18-month window under special circumstances.
- Reapplication: States like California and New York may require you to reapply after multiple failed attempts, with added fees.
- Score Expiration: All states enforce the 18-month CPA exam retake rule.
✅ Always review your state’s CPA exam requirements before scheduling a retake.
How to Manage Multiple CPA Exam Attempts Effectively
Failing a section isn’t the end — many candidates pass on their second or third try. Here are five ways to make retakes more successful:
1. Analyze Your Performance
- Review your CPA score report to identify weak areas.
- Check how you performed on multiple-choice questions, task-based simulations, and written tasks.
- Pinpoint which skills (analysis, application, evaluation) need improvement.
2. Revise Your Study Plan
- Update your schedule to give more attention to weak topics.
- Use updated CPA review courses with video lessons, practice exams, and adaptive learning tools.
- Ensure your materials align with the latest CPA Exam Blueprints.
3. Practice Exam Conditions
- Take full-length, timed practice exams.
- Build endurance for the four-hour sessions.
- Work on pacing to avoid rushing through task-based simulations.
4. Get Support
- Join CPA study groups to share strategies.
- Work with a tutor or mentor for personalized guidance.
- Learn from other candidates who passed after multiple attempts.
5. Manage Stress and Avoid Burnout
- Schedule breaks into your study plan.
- Balance preparation with rest and personal time.
- Remember: multiple CPA exam attempts are common, and persistence pays off.
How difficult is the CPA exam?
The CPA exam is considered one of the hardest professional certification tests.
- Pass Rate: ~50% per section
- Study Hours: 300–400 per section
- Timeline: 12–18 months for most candidates
- Format: 2 multiple-choice testlets + 3 task-based simulation testlets
Its difficulty ensures only well-prepared candidates earn the CPA license.
What Happens If You Fail the CPA Exam Multiple Times?
Failing repeatedly doesn’t block you from becoming a CPA. Here’s what to expect:
- Unlimited Retakes: You can attempt sections until you pass.
- Costs: Each retake requires exam fees, reapplication fees, and possibly new study materials.
- 18-Month Rule: If you don’t finish within the window, earlier scores expire.
- New Strategies: Consider different CPA review courses, tutors, or study approaches if you’ve failed multiple times.
FAQs: Frequently Asked Questions About CPA Exam Attempts
How many times can you fail the Uniform CPA examination?
There is no limit. You may fail and retake as many times as needed, as long as you complete all four within 18 months.
What are the costs of retaking the CPA exam?
- Application Fees: $50–$200 (varies by state)
- Exam Fees: $200–$250 per section
- Study Materials: $1,000–$3,500 for updated CPA review courses
👉 These are your main CPA exam retake fees to plan for.
Can you retake CPA exam sections?
Yes. You only need to retake the section(s) you did not pass.
What is the retake time frame?
As of 2024, you may retake in the next available testing window, often within the same quarter.
What is the CPA exam 18-month rule?
The CPA exam 18-month rule requires candidates to pass all four sections within 18 months of passing the first section, or risk losing credit for earlier passes.
What topics are covered on the CPA exam, and are discipline sections included?
- Core: AUD, FAR, REG
- Discipline: BAR, ISC, or TCP
Conclusion
So, how many times can you take the CPA exam?
➡️ Unlimited times. There is no cap, but the 18-month retake rule means strategy and timing are everything.
The CPA exam is demanding, but persistence and planning lead to success. Use updated CPA review courses, track your performance, and stay consistent. Many CPAs needed multiple attempts before passing — and you can too.
