Understanding the Exam
About the Exam
Did you know there are four parts to the exam? 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 the exam vary across each state. First determine which state you will become licensed in, then apply directly with that state or jurisdiction board of accountancy to determine if you are eligible to take the exam. After your application is received and accepted, you will be issued a Notice to Schedule (NTS) that allows you to schedule your first section.
On average, test-takers spend 450 hours total study time for all parts of the exam. Ultimately, how you prepare will be up to you, but there are resources to help. You can review free materials like the CPA Exam Blueprints and tutorial and sample tests available 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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