CPA Exam FAQ: 12 Current Answers
Use these answers for orientation, then follow the dedicated guide for the policy, tool, or study task you need.
Quick answer
The CPA path is jurisdiction-first: qualify, apply for one section, pass three Core sections plus one Discipline, and complete the remaining licensing requirements. Fees, NTS validity, and credit windows are not universal.
Start with your situation
Use this map when you know the problem but not the official owner. Each link opens the detailed page that can carry the full rule, calculator, or checklist without turning this FAQ into duplicate advice.
Exam structure, scoring, and Discipline choice
How many CPA Exam sections do I take?
Direct answer: You pass four sections: AUD, FAR, and REG plus one Discipline selected from BAR, ISC, or TCP. Each section is four hours, so the testing program totals 16 hours across separately scheduled appointments.
Example: One candidate may pass AUD, FAR, REG, and TCP while another passes AUD, FAR, REG, and ISC. Both complete the four-section requirement and pursue the same general CPA license.
Important exception: You do not take all six available sections. BEC is also not a current section, so a study plan that includes BEC should be checked against the current AICPA Blueprint.
Next action: Review the exact item counts and score weights, then try each Discipline before choosing the fourth section.
See the exact section formatWhat score do I need to pass?
Direct answer: A reported score of 75 or higher is required for each section. A 75 is a scaled score, not 75 percent correct, and scores are not curved.
Example: A candidate who answers 75 percent of a practice set correctly cannot convert that result into an official score. The reported score combines scaled MCQ and TBS performance using the section weighting.
Important exception: ISC weights MCQs at 60 percent and TBSs at 40 percent. The other five sections use a 50/50 split, so the same raw practice percentage can hide different skill gaps.
Next action: Use practice results to identify weak topics and item types, then wait for the official reported score.
Understand CPA Exam scoringWhich Discipline should I choose?
Direct answer: Choose the Discipline with the smallest demonstrated learning gap after comparing the current Blueprint, your experience, and equal samples from BAR, ISC, and TCP.
Example: Systems-and-controls work may point toward ISC, while entity tax and planning experience may point toward TCP. A reporting analyst might test BAR first, then verify whether interpretation and explanation are also strong.
Important exception: These are starting profiles, not guarantees. Population pass rates and a related Core pass do not predict one candidate's result.
Next action: Label each sample miss as terminology, rule knowledge, calculation, or explanation, then choose from the repeated pattern.
Compare the three DisciplinesApplication, NTS, credit, and cost
How do I apply for the CPA Exam?
Direct answer: Choose a jurisdiction, verify eligibility, and use its CPAES or board-specific application path. Apply for one section, receive and inspect the NTS, then schedule with Prometric.
Example: New Jersey appears on the current CPAES list and starts in the NASBA CPA Portal. California uses a board-specific eligibility path, so sending documents to CPAES without that instruction would be the wrong first step.
Important exception: Residence and test-center location do not select the application jurisdiction. Document destinations, evaluations, fees, and processing ownership vary by path.
Next action: Build a packet showing the legal name, jurisdiction, one section, every document recipient, current fee, and any accommodation or international requirement.
Follow the application checklistHow long is my NTS valid?
Direct answer: NTS validity varies by jurisdiction. The expiration printed on the NTS controls, so do not assume every candidate receives six months.
Example: A candidate who receives an NTS but waits to search for a seat may discover that the preferred location is unavailable before the printed expiration. Seat scarcity does not extend the authorization.
Important exception: Canceling or rescheduling an appointment does not automatically change NTS validity. A name, section, jurisdiction, or regional error should be corrected before scheduling.
Next action: Check every field when the NTS arrives, save a copy, and search Prometric while there is time to resolve a problem.
Review the NTS processHow long do I have to pass all four sections?
Direct answer: The credit period and its starting date depend on the candidate jurisdiction. Current NASBA guidance includes 18, 30, and 36-month rules that begin from either an exam date or a score-release date.
Example: Hawaii uses an 18-month exam-date rule in the current map, New Jersey uses 30 months from score release, and Washington uses 36 months from score release. The same starting day therefore produces different estimates.
Important exception: Transferred credit, an extension, a transition rule, a later rule change, or an individually corrected portal record can make a simple estimate differ from the actual expiration.
Next action: Select the candidate jurisdiction and earliest active passed-section date, then verify the estimate against the board or portal record.
Check the jurisdiction-aware calculatorHow much does the CPA Exam cost?
Direct answer: There is no single national total. Application, evaluation, administration, section, international, ethics, and licensing fees vary by jurisdiction and candidate.
Example: A domestic first-time candidate may have no foreign-education evaluation or international surcharge, while an international candidate may need both. A retake adds another section-related cost rather than changing the original attempt.
Important exception: A national average can omit a fee specific to your path. Preparation, travel, employer reimbursement, and already-passed sections also change the personal budget.
Next action: Copy current official amounts into the calculator, mark whether each is one-time or repeated, and keep the source date with the result.
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Retakes and test-day rules
Can I retake a failed section immediately?
Direct answer: No. You must receive the score, reregister for that section, obtain a new NTS, and find an available appointment.
Example: A candidate who expects a failing result cannot use the old section ID to reserve another attempt before the score posts. The new attempt requires the next authorized application sequence.
Important exception: Official guidance treats the score, reregistration, new NTS, and appointment availability as separate steps. Processing and seat availability vary, so do not assume you can reserve a new attempt immediately after the score posts.
Next action: Confirm the score is posted, follow the jurisdiction's re-exam path, and schedule only with the new NTS.
Check the score-release scheduleWhat should I bring on CPA Exam day?
Direct answer: Bring the correct NTS and the identification required by the current Candidate Guide, with matching names. Arrive at least 30 minutes early and bring as little as possible.
Example: A backpack may be stored as the center directs but cannot enter the testing room. A clear, label-free capped bottle of still water may be permitted under current instructions, while food, a phone, notes, and a personal calculator remain outside the room.
Important exception: Sponsor-specific instructions override a general Prometric rule. International appointments require a passport, and medications or accommodations may follow a pre-approval process.
Next action: Confirm the route and appointment the night before and resolve any NTS, ID, or accommodation mismatch before reaching check-in.
Use the exam-day checklistCan I bring a calculator?
Direct answer: Do not bring a personal calculator. The current Candidate Guide describes test-center-provided scratch materials and a hand-held calculator, and the exam software includes its own tools.
Example: Use the official sample test to practice the calculator, spreadsheet, exhibits, and testlet navigation. That rehearsal reduces interface surprises without pretending to measure content mastery.
Important exception: A personally preferred calculator is not allowed merely because it is nonprogrammable. An accommodation or approved device must be confirmed through the applicable process before test day.
Next action: Run the official sample test and separate software readiness from the section knowledge you still need to practice.
Review test-center rulesPractice and the path after the Exam
Where can I get free CPA practice questions?
Direct answer: CPAPass provides free sample questions by section, a 25-question diagnostic, and six downloadable section PDFs. The AICPA also provides an official sample-test interface.
Example: Use the CPAPass diagnostic to find a weak content area, then open the matching section questions and review why each answer choice is right or wrong. Use the AICPA sample separately to rehearse the testing software.
Important exception: Neither a short content sample nor the official interface sample predicts an exam score. Repeated mixed practice and explanation quality provide better study evidence than one result.
Next action: Start the free section you plan to take and create an account if you want the results and weak-topic history saved.
Start free CPA questionsWhat happens after I pass the Exam?
Direct answer: Passing all four sections completes the examination requirement, but it does not automatically issue a CPA license.
Example: A candidate may still need additional education, verified experience, an ethics requirement, and a license application. The licensing jurisdiction's checklist determines which of those remain.
Important exception: The jurisdiction used for licensure may conduct a separate review, and exam eligibility does not prove that every licensing requirement has been met.
Next action: Save the score records, open the current board checklist, and identify the next unmet requirement before submitting the license application.
Continue to the license pathCPA Exam journey map
Who owns an answer when a rule changes?
Use CPAPass to orient, calculate, and practice, but verify a changing rule with the organization that controls it. This avoids treating a detailed competitor article or an old forum answer as official.
| Question | Official owner | CPAPass role |
|---|---|---|
| What is tested and how scoring works? | AICPA | Explain the format and route you to section practice. |
| Am I eligible and where do documents go? | Candidate jurisdiction, CPAES, or its designated evaluator | Help identify the correct path and packet questions. |
| What is on my NTS or credit record? | Issuing board, NASBA, CPAES, or CPA Portal record | Explain fields and estimate dates without replacing the record. |
| Can I schedule, reschedule, or bring an item? | Prometric plus the current CPA sponsor instructions | Provide a preparation checklist and incident path. |
| Which topic should I practice next? | Candidate evidence and current Blueprint scope | Provide free questions, explanations, and saved progress after signup. |
Official sources for changing rules
Structure facts were reviewed 2026-08-02. Application, test-day, and credit-rule facts were reviewed 2026-08-02. Check the official source again if your test or application date falls after a new guide release.
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