Financial Accounting & Reporting
- GAAP & IFRS financial statements
- Lease classification & ROU assets
- Revenue recognition 5-step model
- Consolidation & elimination
Become a US CPA: Complete Exam Guide
Understand the US CPA exam in one place: the four sections, the three Core subjects and your choice of Discipline, how it is scored, and how to plan it, with Becker-powered preparation, mentorship and licensing support from Simandhar.
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The Gold Standard
Understanding the US CPA Exam
The US CPA Exam is a professional-level examination and the core step towards the CPA licence, the globally respected credential for accounting, audit, tax and finance careers.
The exam is developed by the AICPA and delivered through secure Computer-Based Testing. Testing windows run year-round, so you can schedule each section when you are prepared.
To be licensed, you clear all four exam sections, meet your State Board's work-experience requirement and, where applicable, complete the ethics assessment before submitting your final licensing application.
4 sections3 Core + 1 Discipline of your choice
75passing scaled score per section
CPA Exam Sections
Core Subject Breakdown & Guidelines
The CPA Exam has three mandatory Core sections and one Discipline that you choose based on your career direction.
Auditing & Attestation
- Audit planning & risk assessment
- Internal controls & PCAOB standards
- Fraud detection & ethics
- Attestation engagements
Taxation & Regulation
- US individual & corporate taxation
- Partnership & S-Corp tax
- Tax return drafting agents
- Federal tax procedures & ethics
Business Analysis & Reporting
- Business analysis & planning
- Technical accounting & reporting
- Driver-based forecasting agents
- State & local government reporting
FAR, AUD and REG are the mandatory Core sections. BAR is one of three Discipline options (BAR, ISC or TCP), of which you choose one. Pick it based on your academic strengths and the type of work you want to develop, and review the current AICPA blueprint before deciding.
How the Exam Works
Format, Scoring & Scheduling
Testing format
CBT
The exam is delivered via secure Computer-Based Testing, the global standard for professional licensure exams. Each section is a 4-hour test.
Passing score
75
The passing score is 75 on the AICPA's 0–99 scaled-score system. A score of 75 is not the same as answering 75% of questions correctly.
Scheduling
Year-round
Testing windows run year-round, allowing you to schedule each section when you are prepared.
Test centres
India & abroad
CPA test centres are available in India, the U.S., and select international regions, making the exam globally accessible.
The CPA Exam is demanding: Becker notes that pass rates have historically hovered around 50%, which is why structured preparation and steady practice matter.
Plan your CPA timeline
1
Check your eligibility and complete your evaluation
2
Prepare one section at a time
3
Sit each section only when you are exam-ready
4
Complete experience and licensing requirements
Treat any timeline as a planning target, not a guarantee. Your passed sections remain valid for the period set by your jurisdiction, so check your board's current credit window before you schedule.
Plan Your Exam
Not sure which Discipline or section order suits you?
Talk to a Simandhar counsellor about your background, your target role and a study plan that fits.
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Becker CPA Study Material
Becker's globally recognized resources: video lectures, interactive MCQs, simulations, mock exams and progress tracking tools, the gold standard for CPA candidates worldwide.
AI Sripal Doubt Support
Instant answers to your questions through the Sripal AI assistant, so a doubt never holds up your preparation.
Mentorship from Licensed CPAs
Guidance from licensed CPAs and industry leaders who help you plan your sections, your Discipline and your timeline.
End-to-End Licensing Support
From evaluation to state board selection, NTS, Prometric scheduling and your licence application, our dedicated team supports every step.
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Frequently Asked Questions on the US CPA Exam
How many exams are there in US CPA?
There are four sections in total: three Core sections plus one Discipline. The US CPA Exam has three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — plus one Discipline chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).
What are the 4 US CPA Exam sections?
The US CPA Exam has three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — plus one Discipline chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).
Which CPA Discipline should I choose — BAR, ISC or TCP?
Choose based on your academic strengths and the type of work you want to develop. BAR is more aligned with business analysis/reporting and advanced accounting topics; ISC focuses on information systems, controls and technology; TCP focuses on advanced tax compliance and planning. Review the current AICPA blueprint before deciding.
How difficult is the US CPA Exam?
The CPA Exam is a professional-level examination and requires substantial preparation. Difficulty varies by section and candidate background. Becker notes that CPA pass rates have historically hovered around 50%, while AICPA scoring requires a minimum scaled score of 75 to pass a section.
What is the CPA Exam passing score?
The passing score for each CPA Exam section is 75 on the AICPA's 0–99 scaled-score system. A score of 75 is not the same as answering 75% of questions correctly; the reported score is a weighted scaled score.
How many attempts can I take for US CPA?
There is no single nationwide 'attempt limit' for the CPA Exam. Candidates can retake sections they do not pass, subject to the jurisdiction's credit-retention and scheduling rules and the applicable fees. Check your board's current rules before planning retakes.
What happens if I fail a CPA section?
You can generally retake the section after the applicable waiting/scheduling process and payment of the relevant fees. Your passed sections remain valid for the period specified by your jurisdiction, so you should check your board's current credit window and plan accordingly.