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CPA Exam Information


Navigate the CPA Exam

As a CPA candidate, you will have to pass the Uniform CPA Examination, which is administered by the American Institute of Certified Public Accountants (AICPA). The CPA Exam consists of four sections:

Exam Section Total Hours Multiple-Choice Questions Simulation
Auditing &
Attestation
(AUD)
4.5 90 YES
Business
Environment &
Concepts
(BEC)
2.5 90 N/A
Financial
Accounting &
Reporting
(FAR)
4 90 YES
Regulation
(REG)
3 72 YES

The CPA Exam is delivered in a computerized format at over 300 Prometric test centers across the United States. The four parts of the exam may be taken in any order and you may take one, two, three, or all four sections at once. There is a rolling 18-month timeframe to pass all four exam sections.

Testing Schedule
Testing is held during some months and not during others, as shown in the following table:

CPA Exam Testing Available No Testing Available
January, February March
April, May June
July, August September
October, November December

Candidates may not take the same section of the exam more than once in a two-month testing window.

Applying for the CPA Exam

To apply for the CPA Exam, you will need to do some simple planning. The steps below will assist you in the process:

  1. Decide when and where you will apply to sit for the CPA. Make sure that you understand the requirements of the state or jurisdiction for which you plan to apply.
     
  2. Obtain, complete and submit your application form, including official school transcripts, fees, etc., to your State Board.
    1. Apply at any time.
    2. Fees range between $750-$900 for all four sections (varies by state).
    3. You can sit for the exam in any state.
    4. Note that your application may take up to 8 weeks to process.
       
  3. You will receive a Notice to Schedule (NTS) from NASBA, the National Association of State Board of Accountancy. In order to make an appointment at a test center, you must have a valid Notice to Schedule (NTS). Candidates receive an NTS after they apply to take an examination and are deemed eligible by their state boards of accountancy. An NTS is provided for every section that a candidate has been approved to take, is valid only for a specified period of time, and cannot be used once it expires. Therefore, it is important to schedule your test appointments as soon as you receive the NTS.

    You may schedule examination sessions by calling Prometric's Call Center at 1-800-580-9648 or at www.prometric.com/CPA. Tests are scheduled on a first come, first served basis. The earlier you schedule your appointments, the better your chances are of obtaining the location, date, and time of your choice. Test appointments cannot be scheduled less than six days in advance. Walk-in testing is not allowed.

Ready to start your preparation? Visit our Free Resources page or any of the CPA Exam exam section pages to get started:

Accounting Links

There are a number of resources where you can turn for answers on the web. We've assembled the following list to serve as a guide for you CPA related web search:

Student Resources

Accounting Organizations

Exam Support
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