Uniform CPA Examination (CPA Exam) Exam Guide

The AICPA develops and scores the exam. NASBA, contrary to a misconception it corrects on its own site, does neither — its CPA Examination Services arm handles application processing, credential evaluations, and score reporting for state boards, and candidates must be declared eligible before applying for any section.

Each section mixes multiple-choice questions with task-based simulations, weighted 50/50 in the score — except ISC, weighted 60% MCQ and 40% TBS. Sections are scheduled separately, in any order the candidate chooses; the common strategy pairs each Discipline immediately after its related Core (FAR→BAR, AUD→ISC, REG→TCP) so the content compounds. Testing is offered internationally in 15 countries outside the U.S.

Exam fees are set per jurisdiction and paid through the application process NASBA administers for most boards, so exact totals depend on where you apply — budget for an application fee plus a per-section examination fee across four sections, and re-application fees if a Notice to Schedule lapses unused. Review courses are the larger line item for most candidates, ranging from self-study bundles to full guided programs.

The costliest mistake is not a fee but a lapse: passed-section credit runs on your jurisdiction's conditional-credit clock, and boards have adjusted those windows in recent years. Confirm your board's current policy — sitting sections faster than your study quality allows, or slower than your credit window forgives, both burn money.

Each of the four sections is a separate four-hour, computer-delivered appointment combining multiple-choice testlets with task-based simulations — 16 hours of testing in total. Scores are reported on a 0-99 scale with 75 required to pass each section; the AICPA is explicit that the number is neither a percentage of questions answered correctly nor a curve against other candidates, but a weighted combination of scaled scores that accounts for question difficulty.

Pass rates for each section are published quarterly and are the standard difficulty signal for sequencing decisions. The general planning rule: put your hardest section where your study time is most abundant, treat simulation practice as half the game — because it is half the score — and let your own diagnostics outrank aggregate pass-rate statistics.