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The Uniform CPA Examination
Get a clear idea of the scope of the exam, from submitting your application to getting your scores, and know how to succeed when you take it.
Understanding the Exam
It’s a good idea to get a high-level of understanding of the exam before you begin studying. Start by learning the basics. For a deeper dive into the CPA Exam, including how the 18-month test-taking process works, check out the CPA Exam Booklet.
Of course, the exam is regularly updated to stay current with real-world accounting practices and policies. If you plan to take the CPA Exam in 2024 or later, make sure you’re familiar with the CPA Evolution initiative which will transform the CPA licensure model to meet the changing needs of the profession.
If you plan to take the CPA Exam in 2024 or later, make sure you’re familiar with the CPA Evolution initiative which will transform the CPA licensure model to meet the changing needs of the profession.
Exam sections and format
The exam is given in four sections — Auditing & Attestation (AUD), Business Environment & Concepts (BEC), Financial Accounting & Reporting (FAR) and Regulation (REG). To learn more about those sections and on what you’ll be tested, the Exam Blueprints can help.
The AICPA Exams team published its CPA Exam Blueprints (effective July 1, 2021). Read more to get a quick overview of the changes.
You take one section at a time and then move on to the next one, all over the course of 18 months. You have the option of taking the exams in whatever order suits you. Knowing the differences between the sections can also help you schedule them in a way that maximizes your odds of success.
Get to know who writes, oversees, and scores the exam
