The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs – the only licensed qualification in accounting – are required to pass the CPA Examination.

Access the Exam's test content by visiting the Content / Skill Specification Outlines (CSOs / SSOs).

View pass rates from each quarter of 2016 broken down by Exam section. Pass rates from previous years are also available.

Learn more about question types, access resources and take a sample test to prepare.

Next Version Exam to Launch in April 2017 

On April 1, 2017, the AICPA will launch the next version of the Uniform CPA Examination (“Exam”), an assessment steeped in research and rigor that remains aligned with professional practice. The next Exam will continue to provide reasonable assurance to boards of accountancy that individuals who pass possess the minimum level of technical knowledge and skills necessary to protect the public interest.

The AICPA’s practice analysis final report provides complete details of the next Exam and highlights the more than two years of in-depth research that informed the Exam’s final content and design. Countless stakeholders, from public accounting, business & industry, academia, boards of accountancy, state societies, and regulators and standards setters, shared a wealth of knowledge and expertise throughout the practice analysis with the objective of aiding the development of an Exam that continues to preserve the strength and mission of the profession.

Structured by the four sections of Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG), the next Exam is a 16-hour test designed for a greater assessment of a candidate’s higher-order cognitive skills such as critical thinking and analytical ability. The next Exam presents candidates with a variety of multiple-choice questions, task-based simulations (TBSs) and written responses (BEC only) at varying skill levels.

To guide candidates along in their preparation, Exam blueprints, providing greater clarity in the presentation of content, skills and related representative tasks that may be tested on the Exam, will replace the current Content Specification Outline (CSO) and Skill Specification Outline (SSO).

For more information visit the next Exam or Frequently Asked Questions (FAQs) pages.

Become Involved in the CPA Exam 

Recruiting Item Writers and Reviewers
The AICPA is currently recruiting item writers and reviewers of multiple choice questions (MCQs) and task-based simulations (TBSs) for the Uniform CPA Examination. Writers and reviewers will be selected based on their areas of expertise in content found the in the CPA Examination Blueprints.

Item writers and reviewers will receive an honoraria for their participation, and interested people may request to be considered for participation in the development of both MCQs and TBSs. For more information and to apply, contact Carie Chester, Manager of Examination Products and Services, at cchester@aicpa.org.

Help Set the Score for the Next CPA Exam
Licensed CPAs are invited to participate on a panel in June 2017 at the AICPA’s Ewing, NJ office. Participant travel, hotel and meals will be covered by the AICPA. Panels will convene to help recommend passing scores for the next Exam, which launches April 1, 2017. There will be one panel per exam section, and each panel will meet for up to two days. Input from these panel meetings will be provided to the AICPA Board of Examiners (BOE), which has the authority to establish passing scores for the Exam. To nominate yourself or someone else, please fill out the request form, which can be accessed here. The deadline to submit nominations is December 1, 2016.  For questions, please email PassingScorePanel@aicpa.org.

Exam Resources

2016 CPA Exam Booklet. - Learn about the CPA profession and get details about the Uniform CPA Exam

This Way to CPA - Learn more about becoming a CPA 

Candidate Bulletin - Gain valuable information about the Exam process

CPA Exam Candidate Affiliate - Receive benefits of AICPA membership, such as access to a community of accounting professionals, discounts, news and publications, while studying for the CPA Exam.

CPA Exam Announcements 

"What to Expect from the Next Exam" webcast
Missed the November 9 webcast hosted by AICPA and NASBA? Click here to access the recording.

Next Version Exam Sample Tests Available

Sample tests and tutorials for the CPA Exam launching in April 2017 are now available.

CPA Exam 2016 Q3 Pass Rates Now Available

Pass rates for the third quarter of 2016 are now accessible.

A candidate's go-to guide about the current and next Exam, as well as helpful candidate tips and resources

Information on Exam Content Changes
The Content and Skill Specification Outlines (CSOs/SSOs) for 2016 are available for download. View the full outline or a summary of changes.

AICPA BOE Revises Policy on New Pronouncements
The AICPA Board of Examiners (BOE) approved revisions to the CPA Exam Policy on New Pronouncements at its October meeting. The revised policy becomes effective with the testing window beginning on April 1, 2016 and will be applied to all accounting and auditing pronouncements issued after July 1, 2015. Standards issued prior to July 1, 2015 remain subject to the former CPA Exam Policy on New Pronouncements.

FAR Section: Converged revenue recognition standards not to be tested until January 1, 2018
The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Exam until January 1, 2018.

International Administration 


International candidates wishing to sit for the Uniform CPA Examination in Bahrain, Brazil, Japan, Kuwait, Lebanon and the United Arab Emirates (UAE) may apply through one of the participating state boards of accountancy.

International candidate information is provided here.

International candidate Frequently Asked Questions (FAQs) may also be found here.

Testing in Japan

日本語- a guide on to get started on the U.S. CPA Exam.

Available Now: 
November 2016 Japanese Candidate Webinar


Testing in the Middle East

Citizens, permanent residents and long-term residents of Egypt, India, Jordan, Oman, Qatar, Saudi Arabia and Yemen may sit for the Exam in Bahrain, Kuwait, Lebanon and the UAE.

Available Now:
November 2016 Middle East Candidate Webcast


Testing in Brazil
Citizens and long-term residents of Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela may sit for the Exam in Brazil.

Contact Us

AICPA Examinations Team
100 Princeton South, Suite 200
Ewing, NJ 08628
cpaexam@aicpa.org

NASBA
150 Fourth Avenue North, Suite 700
Nashville, TN 37219-2417
cpaexam@nasba.org

Boards of Accountancy
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