Frequently Asked Questions – CPA Exam

Yes — the CPA Exam is considered one of the most challenging professional certification exams. With pass rates typically around 45–55% per section, it requires strong preparation, discipline, and a solid study plan.

The CPA Exam ensures candidates meet the qualifications to become licensed Certified Public Accountants. It assesses the knowledge and skills needed to protect the public and uphold high standards in the accounting profession.

The exam is developed and maintained by the AICPA, which sets the content and professional standards for CPAs in the U.S.

As of 2024, the CPA Exam follows a Core + Discipline model:
Core Sections (required):
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Regulation (REG)

Discipline Sections (choose one):
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)

Learn more about the updated structure from NASBA’s website.

Absolutely. Becoming a CPA opens doors to leadership roles, increased earning potential, and job stability. Many CPAs earn promotions within a few years, making the exam a valuable career investment.

Each exam section is 4 hours long, totaling 16 hours for all four sections. After passing your first section, you must pass the remaining three within a rolling 18-month window.

There is no official limit on retakes. However, you must pass all four sections within 18 months of passing your first one. If not, you’ll lose credit for the passed section and must retake it.

You need a score of 75 or higher to pass each section. This is a scaled score, meaning it reflects your performance relative to the exam’s difficulty — not a percentage.

Yes, but it’s intense. You’ll need to take one section about every 6–7 weeks and study approximately 20–25 hours per week. With focused planning and discipline, it’s achievable.

Only about 20% of CPA candidates pass all four sections on their first attempt. Most people pass with one or more retakes — and that’s completely normal.

Retake costs vary by state. Generally, you’ll pay a reapplication fee (around $50–$200) plus the section fee (about $193.45). You must also reapply if your Notice to Schedule (NTS) expires.

For current fees by jurisdiction, visit NASBA’s CPA Exam fees page.

No — it’s intentionally difficult to ensure CPAs meet high standards. But with the right study tools, a quality review course, and consistent effort, passing is very achievable.

Not entirely. The exam includes:
Multiple-choice questions (MCQs)
Task-based simulations (TBSs)
Written communication tasks (in some sections)

Each section has a unique mix based on the subject matter.