The CPA Exam Study Guide: 88 Things You Need to Know for the CPA Exam + 14 Study Tips
Includes info on:
- How to prepare for the CPA exam
- How and what to study for the Uniform CPA exam
- How to choose the right CPA review course
- 14 proven CPA exam prep tips for success
Thousands of CPA exam candidates have relied on this free CPA study guide to pass — join them today and begin your CPA journey!
CPA Exam Changes in 2025
The AICPA and NASBA periodically update the CPA Exam Blueprints to align with evolving skills required of future CPAs.
For 2025, the Uniform CPA Examination continues to emphasize the Core CPA Exam Sections (FAR, AUD, REG) and a choice of Discipline Section (BAR, TCP, or ISC), but with refined exam blueprints and task-based simulations.
Key 2025 Updates:
- Refreshed AICPA Blueprint Content reflecting data analytics and technology integration across all exam sections.
- Expanded focus on information systems and tax compliance within BAR and TCP.
- Streamlined exam content to reduce redundancy across sections.
- Continued emphasis on higher-order skills: application, analysis, and evaluation.
For official details, visit AICPA.org or NASBA.org.
Understanding the CPA Exam
What is the CPA Exam?
The CPA exam is a comprehensive, four-part assessment administered by the American Institute of Certified Public Accountants (AICPA). It measures knowledge across financial accounting, tax compliance, auditing, and information systems.
Passing the Uniform CPA Examination is a critical milestone in becoming a Certified Public Accountant (CPA).
CPA Evolution & Specialization
Under the CPA Evolution model, candidates complete three Core Sections and one Discipline Section:
Core Sections (All Required):
- FAR – Financial Accounting and Reporting
- AUD – Auditing and Attestation
- REG – Regulation (Taxation & Business Law)
Discipline Options (Choose One):
- ISC – Information Systems and Controls
- BAR – Business Analysis and Reporting
- TCP – Tax Compliance and Planning
CPA Exam Format and Content
The exam format and question types vary by section, but all sections assess candidates using multiple-choice questions (MCQs) and task-based simulations (TBSs):
- Multiple choice questions test a candidate’s foundational knowledge and understanding of core concepts.
- TBSs require practical application of knowledge, typically through case-based scenarios.
Each section includes four hours of testing time, totaling 16 hours across all CPA exam sections. Here’s a breakdown of how each section is weighted:
- Core CPA exam Sections: Each of the three core sections includes a balanced 50-50 weighting of MCQs and TBSs.
- Discipline CPA exam Sections: Most discipline sections have the same balanced approach, except for Information Systems and Controls (ISC), which weights MCQs at 60% and TBSs at 40% due to the nature of the content.
The CPA exam is also designed to assess higher-order skills, including application, analysis, and evaluation, so being familiar with each question type is essential for success.
| Exam Section | MCQs | TBSs |
|---|---|---|
| FAR | 50% | 50% |
| AUD | 50% | 50% |
| REG | 50% | 50% |
| BAR | 50% | 50% |
| TCP | 50% | 50% |
| ISC | 60% | 40% |
CPA Exam Application Process
- Apply through your state board of accountancy
- Submit transcripts to verify CPA exam requirements
- Pay CPA exam application fees and schedule through Prometric
- Continuous testing is available year-round
CPA Exam Fees (Typical Ranges)
| Fee Type | Typical Cost |
|---|---|
| Application Fee | $50 – $200 |
| Exam Section Fee | ~$200 – $250 per section |
| Total Cost | ~$800 – $1,000+ |
Choosing a CPA Review Course
Selecting the right CPA review course is a vital step in your CPA exam preparation.
CPA Review Course Comparison Table
When evaluating CPA review courses, compare learning styles, video lectures, digital textbooks, and practice questions. Many test takers combine materials for the best results.
Developing a Study Plan
A comprehensive CPA exam study guide should:
- Align with the AICPA Blueprint
- Include practice tests, simulated exams, and detailed answer explanations
- Provide on-the-go access and unlimited access to review content
Use planners and study guides to track progress, especially for core sections like FAR and REG.
14 Study Tips to Pass the CPA Exam
- Set a realistic study schedule.
- Use a study planner.
- Break down topics into manageable parts.
- Prioritize core sections before diving into disciplines.
- Use multiple resources (videos, flashcards, textbooks).
- Simulate exam conditions regularly.
- Take full-length practice exams every few weeks.
- Focus on high-weighted content.
- Track your progress.
- Don’t skip task based simulations.
- Use memory techniques for tricky areas.
- Stay up to date on CPA exam requirements.
- Join a CPA candidate community or study group.
- Take care of your health – mental clarity matters.
FAQ – Frequently Asked Questions
How long do I have to pass all four sections?
You must pass all four sections within an 18-month rolling window.
Can I choose the order of CPA exam sections?
Yes. Many CPA candidates start with FAR due to its volume, but it’s up to your comfort and background.
What if I fail a section?
You can retake any section, but you’ll need to pay the exam section fee again. Strategize to avoid expiration of previously passed sections.
What are CPA exam scores based on?
Scores are based on weighted performance in MCQs and TBSs, not raw scores. The passing score for each section is 75.
Are international candidates eligible?
Yes. Some jurisdictions allow international testing. Confirm with your state board and review international eligibility.
When should I apply for the CPA exam?
As soon as you’ve met the educational and eligibility requirements. The CPA exam application and approval process can take several weeks.
Key Takeaways
- Understand the exam blueprints and exam content
- Use trusted CPA review courses like NINJA CPA Review, Becker, or Gleim CPA Review
- Study strategically with practice tests, video explanations, and audio lectures
- Stay aligned with AICPA blueprint content and CPA exam preparation goals
- Remain consistent — the best CPA exam prep comes from persistence, structured learning, and adaptability
Ready to begin? Start your CPA journey today with a structured plan and proven strategies!
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