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USA
Uniform CPA Examination
600 questions
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About this exam
The Uniform CPA Examination is the U.S. licensure exam for people seeking to become Certified Public Accountants. Candidates typically include accounting graduates and professionals who meet the education and other requirements set by a state or territory board of accountancy. Passing the exam demonstrates knowledge and skills needed for CPA work; it is one part of the licensure process, not a complete guarantee of a license. Eligibility rules differ by jurisdiction, so check your board’s requirements before applying.
The current CPA Exam has three Core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—plus one candidate-selected Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each section includes multiple-choice questions and task-based simulations. FAR review includes financial statements, revenue recognition, inventory, property and intangible assets, leases, and long-term liabilities. Build a steady study plan around the official blueprint, then use timed MCQ practice and simulations to identify weak areas.
How to prepare for the Uniform CPA Examination
- Use the AICPA Exam Blueprints to map the tested skills in each Core section and your chosen Discipline; confirm current exam and application information with NASBA and your jurisdiction’s board.
- For FAR, review how transactions affect financial statements, especially revenue recognition, inventory, property and intangible assets, leases, and long-term liabilities. Practice explaining the accounting treatment, not just memorizing rules.
- Study in focused sessions and regularly complete timed sets of multiple-choice questions and task-based simulations. Review every missed or guessed answer, record the underlying concept, and revisit it before your next timed set.
FAQ
Who is eligible to take the Uniform CPA Examination?
Eligibility is determined by each U.S. state or territory board of accountancy. Education requirements and rules about when you may sit for the exam vary, so check the board where you plan to apply and review its current guidance before submitting an application.
What is the format of the CPA Exam?
The current exam consists of four sections: AUD, FAR, REG, and one Discipline section selected from BAR, ISC, or TCP. Each section includes multiple-choice questions and task-based simulations and is scheduled for up to four hours. Check official AICPA and NASBA information for any updates that apply to your testing period.
What subjects should I study for the CPA Exam?
Study the content and skills in the official blueprint for each section you plan to take. FAR covers financial accounting and reporting, while AUD, REG, and the Discipline options address their respective audit, tax, business reporting, and information systems topics. Use the blueprint to prioritize topics and guide review of weaker areas.