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.

4 hours per section (16 hours total)Required to practice

What's on the exam

2024 CPA Evolution Blueprints

Auditing and Attestation (AUD) — Core

1 of 4 sections

Ethics 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 sections

Conceptual 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 sections

Ethics 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 sections

BAR: 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

Program in development

We're building a blueprint-complete program for this exam. Meanwhile, explore live programs across 6 exam.

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