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The CPA Exam is used by U.S. state and territorial accountancy boards as part of the process for becoming a Certified Public Accountant.
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.
The CPA Exam is used by U.S. state and territorial accountancy boards as part of the process for becoming a Certified Public Accountant.
The AICPA develops, maintains, and scores the exam; NASBA supports its administration, and Prometric delivers it at testing centers.
Candidates must pass three core sections—AUD, FAR, and REG—and one discipline section of their choice: BAR, ISC, or TCP.
Each section provides four hours for completion and includes multiple-choice questions and task-based simulations.
Exam scores range from 0 to 99, with a minimum passing score of 75 required for each section.
The standardized examination used to evaluate candidates seeking CPA licensure in the United States and its participating territories.
The American Institute of Certified Public Accountants, which develops, maintains, and scores the CPA Exam.
The National Association of State Boards of Accountancy, which supports the state boards and partners in administering the CPA Exam.
The three required CPA Exam sections covering auditing, financial reporting, and taxation and regulation.
The CPA Exam section selected by a candidate from BAR, ISC, or TCP to demonstrate specialized knowledge.
The testing-services provider that administers the CPA Exam at authorized testing centers.
A minimum score of 75 out of 99 required to pass each CPA Exam section.
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