Uniform CPA Examination Guide

Purpose and Administration of the CPA Exam

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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Current Exam Structure and Section Choices

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