CPA Exam Overview
To become a licensed Certified Public Accountant (CPA), you must first pass the Uniform CPA Examination®.
The CPA Exam consists of four, four-hour sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). You must pass all four sections within 18 months, earning a minimum score of 75 on each part.
Study the CPA Exam Blueprints to learn about the specific topics tested in each Exam section. Practice with the sample tests before your test day to learn about the Exam’s format and functionality.
CPA Exam Schedule
You can take the Exam during any one of four “testing windows.” To apply for the Exam, visit NASBA’s CPA Central.
- January 1 - March 10
- April 1 - June 10
- July 1 - September 10
- October 1 - December 10
CPA Exam Requirements
How do you become a CPA? Each licensing jurisdiction has its own eligibility requirements for education, experience and ethics. Check with your specific Board of Accountancy for more information.
Need answers? Our frequently asked questions (FAQs) cover all your questions about the CPA Exam.
CPA Exam International Applicants
The testing and licensure process for international CPA candidates is the same as it is for U.S. candidates with a few exceptions. You must qualify to become a CPA candidate through a participating Board of Accountancy jurisdiction.
If you are an international accounting professional accredited by an accounting body that has a mutual recognition agreement with the U.S. accounting profession, you may be eligible to take the International Qualification Examination (IQEX).
Next Stop: CPA – the official podcast for the CPA Exam
Through a wide range of interviews and discussions, hosts Mike and Lauren cover the topics important to those currently studying for or still considering the CPA. New episodes are added each month. Subscribe today.