AICPA / NASBA
CPA Exam
Uniform CPA Examination
The licensure exam for Certified Public Accountants in the US — required to sign audit opinions and use the CPA title. Four sections: three Core (AUD, FAR, REG) plus one candidate-chosen Discipline.
Blueprint-complete program: 4 decks, 1,171 cards.
What's on the exam
2024 CPA Evolution Blueprints
Auditing and Attestation (AUD) — Core
1 of 4 sectionsEthics and professional responsibilities · Assessing risk and planning engagements · Internal controls · Obtaining audit evidence · Forming conclusions and reporting
Financial Accounting and Reporting (FAR) — Core
1 of 4 sectionsConceptual framework and financial reporting · Select balance sheet accounts · Select transactions and events · State and local government accounting · Not-for-profit reporting
Taxation and Regulation (REG) — Core
1 of 4 sectionsEthics and federal tax procedures · Business law · Federal taxation of individuals · Federal taxation of entities · Property transactions
Discipline — choose one of BAR, ISC, or TCP
1 of 4 sectionsBAR: business analysis and technical accounting/reporting · ISC: information systems, security and SOC engagements · TCP: individual and entity tax compliance and planning · Discipline choice does not limit the scope of the CPA license
Frequently asked questions
How much does the CPA Exam cost?
Fees vary. Set by state boards — roughly $250–350 per section, plus application and licensure fees.
How long is the CPA Exam and how many questions does it have?
Varies by section — multiple-choice testlets plus task-based simulations — 4 hours per section (16 hours total).
What do you need to pass the CPA Exam?
75 on a 0–99 scale, each section.
Can you retake the CPA Exam?
Continuous testing — failed sections may be retaken once scores are released; all four sections must be passed within a rolling window (30 months in most jurisdictions).
What is the best way to study for the CPA Exam?
Study the official blueprint, not random material: the exam is weighted by domain (Auditing and Attestation (AUD) — Core 1 of 4 sections, Financial Accounting and Reporting (FAR) — Core 1 of 4 sections, Taxation and Regulation (REG) — Core 1 of 4 sections, Discipline — choose one of BAR, ISC, or TCP 1 of 4 sections). Spaced-repetition flashcards built domain-by-domain against that blueprint are the most time-efficient way to cover everything the exam tests.
Ready to prepare?
Our CPA program follows this exact blueprint — every domain covered, scheduled by spaced repetition, with a journey from first card to test day.