Be informed on the application process, exam content and structure, and passing requirements

CPA Exam Requirements By State

CPAs are regulated at the state or territory level. Generally, candidates must apply to a state or territory to take the CPA Exam. States or territories have unique minimum application requirements which must be met before a candidate’s exam application is approved.

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Apply For The CPA Exam

You can submit your CPA Exam application at any time during the year. Check to ensure you meet the minimum requirements of the state or territory of interest. You will receive a Notice-To-Schedule (NTS) once approved. Use the NTS to schedule at a Prometric Center.

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CPA Exam Structure

The CPA Exam is a computer-based four part (AUD, BEC, FAR & REG) exam. Each exam part comprises of five(5) sections (called testlets) which contain either multiple choice questions, task-based simulations or written communication tasks.

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CPA Exam Content

In April 2017, the CPA Exam content was reorganized to reflect current trends and requirements. The AICPA has published a detailed content specifications for each part. CPA books are tailored to the specification; however, ensure you are familiar with the content.

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CPA Exam Pass Rate

Some online vendors indicate that candidates using their resources pass at rates above 80%. The AICPA releases a quarterly and cumulative annual pass rate for each part. On average pass rates for the past four years have been approximately 45% to 56%.

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CPA Exam Score Release

The CPA Exam is administered at specific times during the year (called testing windows or quarters). Scores are also released by the AICPA on a quarterly basis in line with the various testing windows or quarters. AICPA releases a schedule with specific target release dates.

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CPA Exam Scoring

The passing score for each part of the CPA Exam is 75 (not 75%, just 75) with the highest score being 100. The score is determined from a combination of factors, which include weighed combination of scale scores, difficulty of questions and testlets and multi-stage testing.

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