What is the CPA Exam?

The Uniform CPA Examination is the standardized test required to become a licensed Certified Public Accountant (CPA) in the United States. Administered by the AICPA and NASBA, the CPA Exam consists of 4 sections that test accounting knowledge, skills, and professional judgment.

๐Ÿ“‹
4
Exam Sections
(must pass all 4)
โฑ๏ธ
4 hrs
Per Section
๐ŸŽฏ
75
Passing Score
(out of 99)
๐Ÿ“…
30 months
To Pass All 4 Sections

CPA Exam Sections

The CPA Exam has 3 Core sections (required for all candidates) and 1 Discipline section (choose one). Our practice questions cover all 4 sections.

Core Section ยท Required

FAR โ€” Financial Accounting & Reporting

GAAP for business entities, governmental accounting, not-for-profit accounting, and SEC reporting. Covers financial statements, revenue recognition, leases, and more. Historically the most difficult section.

Core
Core Section ยท Required

AUD โ€” Auditing & Attestation

Auditing standards, audit planning, internal controls, evidence gathering, audit reports, and professional responsibilities. Covers GAAS, PCAOB standards, and AICPA Code of Professional Conduct.

Core
Core Section ยท Required

REG โ€” Taxation & Regulation

Federal taxation of individuals, corporations, partnerships, and estates. Business law, ethics, and professional responsibilities. Covers the Internal Revenue Code and related regulations.

Core
Discipline Section ยท Choose One

BAR โ€” Business Analysis & Reporting

Advanced financial accounting, managerial accounting, financial statement analysis, and technical accounting topics. The most popular discipline section choice among CPA candidates.

Discipline
๐Ÿ†“ Completely Free

Free CPA Pass Predictor Quiz

Answer 20 questions across all 4 CPA exam sections. Get your personalized pass likelihood percentage instantly.

  • โœ“ 20 CPA-level questions
  • โœ“ All 4 sections represented
  • โœ“ Instant pass prediction score
  • โœ“ No login required
Start Free Quiz โ†’

CPA Practice Test โ€” $8

150 questions across all 4 CPA exam sections. Detailed rationales, section-by-section score breakdown, and personalized pass prediction.

What's Included

  • โœ“ 150 CPA-style questions
  • โœ“ All 4 sections: FAR, AUD, REG, BAR
  • โœ“ Detailed rationale for every question
  • โœ“ Section-by-section score breakdown
  • โœ“ Pass/fail prediction per section
  • โœ“ Resume incomplete tests anytime
  • โœ“ 30-day unlimited access
  • โœ“ Study Guide PDFs included
$8
One-time payment ยท 30-day access
Get Access โ€” $8 โ†’

CPA Scoring

Each CPA exam section is scored on a scale of 0โ€“99. A score of 75 or higher is required to pass each section. The exam uses a weighted scoring model combining multiple-choice questions and task-based simulations.

Excellent85โ€“99
Pass75โ€“84
Near Pass70โ€“74
FailBelow 70

Free CPA Study Guide

Download our comprehensive CPA study guide PDF covering all 4 sections, key accounting standards, and high-yield topics.

๐Ÿ“„ Download Free CPA Study Guide PDF

CPA Exam FAQ

What are the CPA exam requirements?

Requirements vary by state, but generally you need 150 semester hours of college education (including a bachelor's degree), with specific accounting and business coursework. Check your state board for exact requirements.

How long do I have to pass all 4 sections?

Under the new CPA Evolution model, you have 30 months from the date you pass your first section to pass all remaining sections. If you don't pass all 4 within 30 months, you lose credit for the oldest passed section.

Which CPA section should I take first?

Most candidates recommend starting with FAR (Financial Accounting & Reporting) since it covers the most material and is the most difficult. Others prefer AUD first as it's more conceptual. Take your strongest section first to build momentum.