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.
Full program: 4 decks, 1,171 cards.
What's on the exam
Uniform CPA Examination Blueprints (effective January 1, 2026; CPA Evolution core + discipline model)
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?
Start from the official outline and your primary study materials: 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). Once you've learned the material, spaced-repetition flashcards organized by those domains are an efficient way to retain it and refresh it before test day.
Ready to prepare?
Our CPA program is organized by this outline's domains and scheduled by spaced repetition, with a path from first card to test day.
Flashcards are a memory tool. Learn the material first, then use NoReread to retain it and refresh what you already know. It doesn't replace studying the subject.