Understanding the Exam
About the Exam
There are four parts: Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG), and Business Environments & Concepts (BEC). Review the Uniform CPA Examination Candidate Bulletin for more information about the exam content and the examination process.
The exam is the same worldwide, but requirements to sit for it vary across each state. First, determine which state or jurisdiction you will become licensed in, then apply directly through its board of accountancy to determine if you are eligible to take the exam. After your application is received and accepted, you'll be issued a Notice to Schedule (NTS) that allows you to schedule your first section.
Some can pass all sections with just a few hours of studying per week, while others may need 25 hours or more. Ultimately, how you prepare is up to you, but there are resources to help. You can access free materials like the CPA Exam Blueprints and tutorial and sample tests on the AICPA website.
More about the Exam
The computer-based exam includes four separate sections that require a total of 16 testing hours. Each section can be taken at different times and in any order you choose, as long as all sections are completed within 18 months of passing the first section. Keep in mind that you can only sit for the exam during specific times of the year: January 1 - March 10, April 1 - June 10, July 1 - September 10 and October 1 - December 10.
Prep course reviews
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