Uniform CPA Examination (CPA Exam)
At a glance
- Passing score
- Minimum 75 on each section (0-99 scale)
- Governing body
- AICPA (content and scoring) with NASBA and…
The Uniform CPA Examination is the licensure exam of American accounting: a four-section, 16-hour assessment required of everyone seeking the U.S. CPA license. Under the CPA Evolution structure, every candidate passes three four-hour Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one four-hour Discipline of their choice: Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP).
The exam is uniform nationwide; everything around it — education hours, experience, ethics, credit windows — is set by each jurisdiction's board of accountancy. The license granted is identical regardless of which Discipline the candidate selects.
Overview
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. Testing is offered internationally in 15 countries outside the U.S.
Cost and registration
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, with re-application fees possible if a Notice to Schedule lapses unused. Review courses are a separate cost, ranging from self-study bundles to full guided programs.
Passed-section credit runs on a conditional-credit window set by your jurisdiction's board of accountancy. Requirements beyond the exam — including that window — differ by jurisdiction, so check with your board of accountancy for its current policy.
Exam format
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.
The AICPA publishes pass rates for each section quarterly, and they are the standard difficulty signal for sequencing decisions.
How the CPA Exam practice bank covers the outline
60 practice questions across 4 outline areas.
Counts are the live question bank, grouped by the outline area each question was written to.
Verified facts about the CPA Exam
6 statements, each bound to the official document it was taken from. The source link beside every line opens that document.
Requirements and rules
- Requirements beyond the exam differ by jurisdiction
- AICPA
- Eligibility must be declared before applying for a section
- National Association of State Boards of Accountancy (NASBA)
Frequently asked questions
How many sections does the CPA Exam have?
Four, totaling 16 hours: three four-hour Core sections everyone takes — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one four-hour Discipline section you choose from Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP).
What score do I need to pass?
A minimum of 75 on each section, reported on a scale of 0 to 99. The AICPA stresses that this is not a percentage of questions answered correctly and scores are not curved — it is a weighted combination of scaled scores across multiple-choice questions and task-based simulations that accounts for question difficulty.
Does my Discipline choice change my CPA license?
No. Whether you pass BAR, ISC, or TCP, the resulting CPA license is identical. The Discipline is a strategy and career-alignment decision — BAR extends FAR's reporting content, ISC covers systems and IT controls near AUD's territory, and TCP deepens REG's taxation — not a specialization printed on the certificate.
Who runs the CPA Exam — AICPA, NASBA, or my state board?
All three, in different lanes. The AICPA develops and scores the exam. NASBA does neither — a misconception it corrects on its own site — but its CPA Examination Services processes applications, evaluates credentials, and reports scores for state boards. Your board of accountancy owns eligibility, education and experience requirements, and the license itself.
Are CPA Exam requirements the same in every state?
The exam is uniform for all candidates, but the surrounding requirements are not: education hours, experience, ethics exams, and conditional-credit windows all vary by jurisdiction. The AICPA's standing advice is to check with your specific Board of Accountancy — do that before building any study timeline. International candidates follow the same process, with testing offered in 15 countries outside the U.S.
What is CPA Exam eligibility?
You must be declared eligible for a section before NASBA will let you apply to take it. Your state Board of Accountancy sets and owns that eligibility, along with the education and experience requirements behind it — and those requirements differ by jurisdiction, so the section content is uniform nationwide but the path to sitting for it is not.
Sources
- 1.CPA Exam — AICPA & CIMA — AICPA (accessed Aug 7, 2026)
- 2.CPA Exam scoring and pass rates — AICPA & CIMA — AICPA (accessed Aug 7, 2026)
- 3.CPA Exam — NASBA — National Association of State Boards of Accountancy (NASBA) (accessed Aug 7, 2026)
Official sources
The official documents our facts about this exam are taken from.
- CPA Exam — AICPA & CIMAAICPAaicpa-cima.com
- CPA Exam scoring and pass rates — AICPA & CIMAAICPAaicpa-cima.com
- CPA Exam — NASBANational Association of State Boards of Accountancy (NASBA)nasba.org
- Model Rule 5-7: the 18 to 30 shiftNASBAnasba.org
- CPA exam blueprintsAICPAaicpa-cima.com
- CPA exam score releaseAICPAaicpa-cima.com
Last verified against AICPA's official sources: