Exams-cpa

If you are applying for the CPA Exam, you must apply through NASBA if you are in one of 32 states, or through your State Board of Accountancy if not. Be sure to use the exact same name as it appears on your ID. When selecting exam sections, only apply for those you can complete before your Notice to Schedule (NTS) expires.

You must submit official transcripts from each school you attended, and they must come directly from your school’s Registrar’s office with the official seal. Transcripts may be mailed in paper form or sent electronically to NASBA International Evaluation Services. Photocopies are not accepted. All transcripts must be received by your jurisdiction’s deadline, or your application will be denied and any fees paid will be forfeited.

After NASBA confirms your eligibility, you’ll receive your NTS (usually within six weeks, often sooner for returning candidates). Review it carefully — if any information doesn’t match your ID, contact NASBA immediately. Your NTS includes a section ID number, which you’ll need to schedule your exam, check in on test day, and later retrieve your score from the NASBA website.

The CPA Exam is administered year-round at Prometric Testing Centers across the country, with no blackout windows. Candidates can take any section at any time and in any order. Use Prometric’s location tool to find a center near you. To sit for the exam outside the U.S., you must establish eligibility through one of the participating jurisdictions, which include Kuwait, Lebanon, UAE, Saudi Arabia, Japan, South Korea, Brazil, Bahrain, Egypt, Scotland, Jordan, India, Nepal, England, and Ireland.

If you reschedule your CPA Exam date or time, you may be required to pay a reschedule fee. Failure to cancel or reschedule at least five days before your exam, and then not showing up, will result in forfeiting all fees. On exam day, arrive at your Prometric center at least 15 minutes early, bring valid identification, and remember your Notice to Schedule (NTS).

Starting January 1, 2024, all CPA candidates must take three new core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates must also choose and pass one of three discipline sections: Business Analysis and Reporting (BAR), Information Systems Control (ISC), or Tax Compliance and Planning (TCP).

• Bachelor’s degree with 150 total college hours required (undergrad or grad)
• Must include upper-level accounting and business courses (varies by state)
• Options for additional hours: master’s degree (MBA or MAcc), extra courses, double major, or CLEP exams

• Minimum 1 year of accounting-related work (public, government, industry, consulting, academia)
• Some states require more; hours must be verified by a licensed CPA

• Minimum 1 year of accounting-related work (public, government, industry, consulting, academia)
• Some states require more; hours must be verified by a licensed CPA

• Most states: minimum 18 years old
• New York & Missouri: minimum 21 years old

🌍 International Candidates

Eligibility must be established in one of the following jurisdictions:

Kuwait, Lebanon, UAE, Saudi Arabia, Japan, South Korea, Brazil, Bahrain, Egypt, Scotland, Jordan, India, Nepal, England, Ireland

Auditing & Attestation (AUD)

• What is tested? Ethics, independence, risk assessment, audit procedures, forming audit opinions.
• Focus: Evaluating evidence & ensuring financial statements are fairly presented.

Financial Accounting & Reporting (FAR)

• What is tested? Standards, frameworks, financial statement accounts, governmental & nonprofit reporting.
• Focus: Applying accounting principles to different types of entities.

Regulation (REG)

• What is tested? Federal taxation, business law, ethics, professional responsibilities.
• Focus: Taxation for individuals & entities + business law essentials.

Business Analysis & Reporting (BAR)

• What is tested? Advanced financial reporting, statement analysis, accounting research.
• Focus: Complex reporting & advisory skills.

Information Systems & Controls (ISC)

• What is tested? IT governance, internal controls, IT auditing, data security.
• Focus: Protecting data & ensuring secure financial systems.

Tax Compliance & Planning (TCP)

• What is tested? Tax compliance, tax planning strategies, entity selection, restructuring.
• Focus: Practical tax application & planning for individuals & businesses.

Passing Score

• What’s the passing score for each section? 75 (on a 0–99 scale).

Sections You Must Pass

• Core: AUD, FAR, REG (all required).
• Discipline: Choose 1 → BAR, ISC, or TCP.

Time Limit

• 18 months to pass all 4 sections (starts once you pass your first section).

Scoring Method

• A combination of MCQs, task-based simulations (TBSs), and written communication tasks.
• The scoring is scaled, so 75 does not equal 75%.

Score Release

• Scores released by NASBA via your candidate portal.
• Usually a few weeks after your test date.

Retakes

• Yes, you can retake a failed section.
• As soon as the next testing window opens (continuous testing, no blackout periods).

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