CPA USA

The US CPA Exam

CPA Review Materials

In order to become certified as a Certified Public Accountant (CPA), you are required to complete the three Es: Education, Exam and Experience. While US CPA education requirements vary by state or jurisdiction, most states require 150 semester hours. Experience also varies, but most states require between 1 and 2 years of work experience under a licensed CPA in a public accounting capacity. The one constant for CPA certification in all states and jurisdictions in the USA is the Uniform USA CPA Examination. (Check individual state CPA requirements)

The CPA USA exam is a computer-based test consisting of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). The CPA USA exam is the same test no matter where it is taken in the US; however eligibility to sit for the CPA US exam depends on the state. Questions on the CPA USA exam include multiple choice questions, task-based simulation problems and written communication tasks. A passing score is 75 on a 0-99 scale; anything 74 and under is a failing score.

While currently the CPA exam is only available in the US, in 2011, the AICPA, NASBA, and Prometric plan to broaden their partnership to offer the CPA Exam outside of the 55 US jurisdictions. The exam will only be offered in English, and test takers will be required to meet the same eligibility requirements as for the CPA USA exam, but they will now be able to take the exam without traveling to the US. 

Passing the CPA USA exam requires hard work, patience and determination (the national CPA exam pass rate is under 50%). At Roger CPA Review, we prepare our students for success with comprehensive CPA review courses that combine dynamic lectures and instruction with industry leading CPA review materials, resulting in an 86% pass rate.

Roger CPA Review courses are available in the traditional classroom setting, online and even on a portable USB drive. Regardless of your schedule, we have a CPA USA exam course that is right for you. Explore our CPA course enrollment options today to learn more.