What it is
To become a licensed CPA (Certified Public Accountant), you pass the CPA Exam (from the AICPA and NASBA) plus meet education and experience requirements. Since 2024, the exam follows the “CPA Evolution” model: three Core sections everyone takes, plus one Discipline section you choose to specialize.
Format & structure
- Core sections (all candidates)AUD (Auditing & Attestation), FAR (Financial Accounting & Reporting), and REG (Regulation)
- Discipline section (choose one)BAR (Business Analysis & Reporting), ISC (Information Systems & Control), or TCP (Tax Compliance & Planning)
- RetiredThe old BEC section was discontinued after 2023
How it's scored
Each section is scored 0–99, and you need 75 to pass (it's a scaled score, not a percentage correct). You take the four sections separately and must pass all four within a rolling window set by your state board. Sections combine multiple-choice and task-based simulations.
Registration & cost
Apply through your state board of accountancy / NASBA, receive a Notice to Schedule, and test at a Prometric center. Fees run several hundred dollars total. You generally need 150 semester credit hours (often a bachelor's plus additional coursework) to be licensed.
Test dates & timing
The CPA Exam is offered on a continuous/near-continuous schedule through the year (score-release dates apply). Plan your four sections around your work and study schedule and your board's time limits.
How to prepare
- Use a CPA-review courseMost candidates use an intensive commercial review program
- Sequence your sectionsMany start with FAR or AUD and choose a Discipline matching their strengths/career
- Practice simulationsTask-based simulations are a big part of the exam
- Track the passing windowYou must pass all sections within your board's time limit
Strategies & tips
- Pick a Discipline strategicallyMatch BAR/ISC/TCP to your career interest and strengths
- Aim comfortably above 75Scaled scoring rewards consistent mastery
- Plan around score releasesTiming affects when you can retake
- Meet the 150-hour ruleConfirm your state's exact education requirement
How scores are used
Passing all four sections, plus meeting your state's education (usually 150 hours) and experience requirements, earns your CPA license. Employers value CPA candidates and licensure for advancement in accounting and finance. It's licensure — separate from college admission.
Accommodations & support
Accommodations for documented disabilities are arranged through NASBA/Prometric — request them during the application process.
Frequently asked questions
- What changed with CPA Evolution?Since 2024 the exam is three Core sections plus one chosen Discipline (BEC was retired).
- What score passes?75 on a 0–99 scale for each section.
- Which Discipline should I pick?BAR, ISC, or TCP — choose the one matching your career and strengths.
- Do I need 150 credit hours?Most states require 150 hours for licensure — confirm your state's rule.
- How many sections?Four total: three Core + one Discipline.
Key facts
- WhatAccounting licensure exam (AICPA/NASBA)
- ModelCPA Evolution (since 2024)
- CoreAUD · FAR · REG
- DisciplineBAR · ISC · or TCP (choose one)
- Score0–99, pass = 75
- Plus150 credit hours + experience
Where to learn more
Confirm current details and your state's rules: