description CPA Exam Overview
For candidates seeking a Certified Public Accountant license in the United States, the Uniform CPA Examination assesses knowledge and skills needed for professional accounting practice. Developed by the American Institute of Certified Public Accountants, it covers accounting and auditing responsibilities within a structured professional assessment. It serves people pursuing public-accounting careers as well as those whose work in finance or related fields benefits from the CPA qualification. Passing the examination is an important licensing step, but it does not by itself make a candidate a licensed CPA.
Education and experience requirements also matter, and licensing is handled by the relevant jurisdiction. That distinction sets the exam apart from a standalone course certificate or a general business test. Its purpose is to support a regulated professional qualification, so preparation involves applying accounting knowledge to professional situations rather than simply demonstrating familiarity with financial terminology.
help CPA Exam FAQ
Who administers the CPA Exam in the United States?
The CPA Exam is administered by the American Institute of Certified Public Accountants (AICPA) alongside the National Association of State Boards of Accountancy (NASBA). These organizations ensure the test maintains standardized accounting principles across all 50 states.
How many sections are on the modern CPA Exam?
Following the CPA Evolution initiative launched in January 2024, the exam now consists of three core sections and one specialized discipline section. The core sections cover Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Taxation and Regulation (REG).
What score do you need to pass the CPA Exam?
Candidates must achieve a scaled score of at least 75 out of 99 to pass an individual section of the CPA Exam. The scoring is weighted based on a combination of multiple-choice questions and task-based simulations.
How long does it take to complete the CPA Exam?
Candidates are given an 18-month rolling window to pass all four sections of the exam once they score a passing grade on their first section. Most candidates take between 12 and 18 months of dedicated study while working full-time.
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