The CPA Exam: Preparing, Sitting, & Testing

About the CPA Exam

One of the requirements for CPA certification in the United States is passing the CPA Exam. The CPA Exam consists of four, four-hour sections, which include Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). A CPA Candidate must pass all four sections of the CPA Exam within 18 months and earn a minimum score of 75 on each part of the Exam. 

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CPA EXAM REQUIREMENTS BY STATE & TERRITORY

The four requirements for CPA licensure in the United States are Education, Examination, Ethics, and Experience, known as the “Four Es.” Every US jurisdiction adheres to their own requirements for CPA licensure. The good news is that Roger CPA Review provides all the resources candidates need to understand and manage the CPA Exam requirements to become a CPA. 

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CPA Exam Content and Structure

Understanding the CPA Exam structure is key to passing the CPA Exam. The best way to find out about the CPA Exam content and structure is by studying the CPA Exam blueprints. The blueprints are published one to two times per year and provide information about the knowledge and skills needed to qualify for CPA certification.  
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CPA Exam Changes

The AICPA updates and changes the content and format of the CPA Exam because of new developments in accounting or improvements in accounting technology. CPA Exam changes ensure that candidates who pass the CPA Exam are fully prepared and up-to-date about accounting laws and business practices when entering the CPA profession. 
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Tax Reform Resources

The Tax Cuts and Jobs Act became public law in 2017. As a CPA Candidate, it’s important to know that the Tax Reform impacted both the CPA Blueprints and Exam, changing the way candidates prepare for the CPA Exam in 2019.

Preparing for the CPA Exam

Find out all the important steps to consider when preparing to successfully pass the CPA Exam.

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STUDYING FOR THE CPA EXAM

Studying for the CPA Exam requires a great deal of time, effort, and a solid game plan to successfully pass.  


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CPA EXAM REGISTRATION & SCHEDULING

Find out everything you need to know about scheduling your CPA Exam, including when and where you register to sit for the Exam. 
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QUALIFY & APPLY FOR THE CPA EXAM

Let us walk you through the necessary qualifications you must have to sit for the CPA Exam.
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CPA EXAM GAME PLAN

Do you have a strategy in place to pass the CPA Exam? The most important element of success for passing the CPA Exam is having a game plan. We've got you covered.

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CPA EXAM COSTS & FEES

When planning to sit for the CPA Exam, it’s good to be informed about the different costs and fees associated with Exam and how the costs vary by state. 

Sitting for the CPA Exam

Learn what to expect on the day of your CPA Exam and how to plan what you need in advance to make sure you pass quickly and efficiently.

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WHAT TO EXPECT ON THE DAY OF YOUR CPA EXAM

Part of successfully preparing for the CPA Exam is knowing what to expect on Exam day. You'll be taking your Exam at a local Prometric Testing Center, but do you know what to expect after you arrive? Imagine spending all of your time preparing for the Exam and then not being able to take the Exam because you left something important at home. Don't worry! We'll help you prepare for the big day. Find out what to take with you, what to leave at home, and what to expect on the big day.


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HOW TO PASS THE CPA EXAM

Passing the CPA Exam is a major requirement to becoming a CPA. Whether you want to pass in 3 months, or you'd rather take your time with your studies, we can help you find the most efficient study path that fits your lifestyle. And, with our SmartPath Predictive Technology™, you're sure to successfully reach your CPA goals sooner than expected.

After Taking the CPA Exam

Once you've sat for and successfully passed all four parts of the CPA Exam, you'll need to ensure that you've met all other requirements to become certified as a CPA. You'll need to verify that you've met your state's requirements, possibly take the Ethics Exam depending on your state, and then apply for certification. After everything has been properly submitted, you'll be able to check your certification status online at cpaverify.org or your state's CPA verification site.

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CPA EXAM SCORING

As you know, a score of 75 or greater is required to pass each section of the CPA Exam. However, many candidates do not know how this score is generated. Based upon information released directly by the AICPA, we’ve broken down a variety of the factors that go into compiling your score.

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CPA Exam Score Release Timetable

The National Association of State Boards of Accountancy (NASBA) releases scores to candidates and the State Boards of Accountancy based upon the Uniform CPA Exam score release timetables. The score release timetables are updated biannually by The American Institute of Public Accountants (AICPA). We provide everything you need to know about the official NASBA CPA Exam score release. View the latest CPA Exam scores release schedule & timeline online!
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CPA EXAM PASS RATES

Each quarter of every year, the AICPA releases the average CPA Exam Pass Rates, broken down by section. The cumulative pass rate percentages vary slightly per section and per quarter, but tend to hover around 45-55%. See the pass rates for each section of the CPA Exam.