What score do you need to pass the CPA exam?

Each CPA exam section requires a minimum score of 75 to pass on a scale of 0 to 99 (AICPA).

What is the 18-month window for the CPA exam?

All four CPA exam sections must be passed within an 18-month rolling window. The clock starts when you receive your first passing score. If a section expires, you must retake it (AICPA).

What is the CPA exam pass rate?

The pass rate varies by section but averages approximately 50% across all sections (AICPA). FAR historically has the lowest pass rate among the Core sections.

Can you take CPA exam sections in any order?

Yes. Candidates can take the four CPA exam sections in any order. The most common successful strategy is to start with FAR (the hardest Core section) while study energy is highest.

What Is the CPA Exam?: Certified Public Accountant Exam Overview

Q: How many sections does the CPA exam have?

The CPA exam has three Core sections (AUD, FAR, REG) that all candidates must pass, plus one Discipline section (BAR, ISC, or TCP) chosen by the candidate, for a total of four sections.

What Is the CPA Exam?

The CPA (Certified Public Accountant) exam is a four-section professional licensing exam administered by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA). It uses a Core + Discipline structure: three Core sections (AUD, FAR, REG) that all candidates must pass, plus one Discipline section (BAR, ISC, or TCP) chosen by the candidate. Each section requires a score of 75 to pass, and all sections must be completed within an 18-month rolling window (AICPA).

The CPA license is the foundation of the accounting profession. You need it to sign audit opinions, and it is the most widely recognized accounting qualification in the United States.

Quick Facts

Detail	Info
Governing Body	AICPA and NASBA
Exam Format	Computer-based; MCQs + task-based simulations (TBS)
Number of Sections	4 (3 Core + 1 Discipline)
Duration	4 hours per Core section; 4 hours per Discipline section
Pass Rate	Approximately 50% per section (AICPA)
Passing Score	75 per section (scale of 0 to 99)
Total Cost	Approximately $1,500 to $2,500 (exam fees + licensing)
Testing Window	Year-round at Prometric centers

Who Takes This Exam?

The CPA exam is for accounting graduates and professionals headed into public accounting (audit, tax, advisory), corporate accounting, government accounting, and financial reporting. The license is a legal requirement for certain work (issuing audit opinions, for one) and a de facto requirement for advancement at most accounting firms.

Most candidates are recent accounting graduates or early-career staff at public accounting firms. Many firms push (or require) employees to pass within their first two years. Career changers who have the required education credits sit for it too.

The CPA is state-licensed, so eligibility shifts by jurisdiction. Most states want 150 semester hours of education (more than a standard bachelor's degree) and a concentration in accounting courses.

Exam Structure and Format

The CPA exam uses a Core + Discipline model (AICPA):

Core Sections (all required):

AUD (Auditing and Attestation) - auditing procedures, ethics, internal controls, reporting
FAR (Financial Accounting and Reporting) - GAAP, government and not-for-profit accounting, financial statements
REG (Taxation and Regulation) - federal tax law, business law, ethics

Discipline Sections (choose one):

BAR (Business Analysis and Reporting) - financial statement analysis, valuation, projections
ISC (Information Systems and Controls) - IT audit, cybersecurity, SOC engagements
TCP (Tax Compliance and Planning) - advanced individual and entity tax planning

Each section pairs multiple-choice questions (MCQs) with task-based simulations (TBS). The TBS component drops you into realistic scenarios to test whether you can actually apply the material.

Pass Rates

The AICPA publishes pass rates by section. Historical averages (AICPA):

AUD: approximately 49%
FAR: approximately 44%
REG: approximately 52%
BAR: approximately 50%
ISC: approximately 53%
TCP: approximately 55%

FAR consistently posts the lowest pass rate among the Core sections, and the syllabus breadth is why (GAAP, government accounting, not-for-profit). Many candidates take FAR first, while their study motivation is still running high.

The 18-month rolling window adds strategic pressure. The clock starts the moment you pass your first section. Miss the deadline on the rest, and your earliest passing scores expire and have to be retaken.

How to Prepare

Most candidates need 300 to 400 total study hours across all four sections (AICPA survey data). A typical breakdown:

FAR: 100 to 120 hours (8 to 10 weeks)
AUD: 80 to 100 hours (6 to 8 weeks)
REG: 80 to 100 hours (6 to 8 weeks)
Discipline: 50 to 70 hours (4 to 6 weeks)

Active practice beats everything else. Target at least 500 practice questions per Core section and 300 per Discipline section. Work to understand why the right answer is right, not just to memorize the rule.

FreeFellow offers over 6,200 free CPA practice questions across all six sections: AUD, FAR, REG, BAR, ISC, and TCP, with detailed solutions, adaptive practice, and performance analytics.

Cost and Registration

Total CPA exam costs range from approximately $1,500 to $2,500, including:

Application fees (vary by state, typically $50 to $200)
Exam section fees (approximately $350 per section)
Licensing fees (vary by state)
Ethics exam (required in some states)

Eligibility requirements vary by state but generally include:

150 semester hours of education (most states)
Concentration in accounting courses (specific requirements vary)
Bachelor's degree (minimum)
Work experience under a licensed CPA (1 to 2 years, varies by state)

Candidates apply through their state board of accountancy and register via NASBA.

Free Practice Resources

FreeFellow provides 6,200+ free CPA practice questions across all six sections, with detailed solutions, three difficulty levels, adaptive practice, full practice exams, and performance analytics. Start your CPA exam preparation today.