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The Uniform Certified Public Accountant Examination (CPA Exam) is the standardized examination used by the accountancy boards of all 50 U.S. states, the District of Columbia, and several U.S. territories to assess candidates seeking Certified Public Accountant licensure. Its purpose is to determine whether candidates possess the technical knowledge, analytical ability, problem-solving skills, and professional judgment necessary to protect the public and perform the responsibilities of a CPA. The American Institute of Certified Public Accountants (AICPA) develops, maintains, and scores the exam, while the National Association of State Boards of Accountancy (NASBA) works with the AICPA and Prometric to administer it at testing centers. Under the current format, candidates complete three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—plus one discipline section of their choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). The exam consists of four separate four-hour sections, is scored from 0 to 99, and requires a score of at least 75 on each section.
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The current Uniform CPA Examination consists of four separate sections totaling 16 hours. Every candidate must take the three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—and choose one discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). This structure replaced the former Business Environment and Concepts (BEC) section in January 2024, allowing candidates to select a discipline aligned with their interests or career goals. Each section has a four-hour time limit and is delivered through five testlets containing multiple-choice questions (MCQs) and task-based simulations (TBSs). AUD, FAR, REG, BAR, and TCP generally divide scoring evenly between MCQs and TBSs, while ISC is weighted 60% toward MCQs and 40% toward TBSs. Scores range from 0 to 99, and a score of at least 75 is required to pass each section. Candidates may schedule sections separately or take up to two sections in one day, subject to testing availability and applicable credit-expiration rules.
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