Pro tips on becoming a CPA from an associate director of examinations at AICPA

Becoming a CPA is not easy, but it is well worth it. 

Although many CPAs studied accounting in college, others began their careers in fields as diverse as chemistry, biology, communications, zoology — you name it.

“It can be a really rewarding career path and something that is doable even for those who might have had an undergraduate degree in something else,” said Joe Maslott, CPA, Associate Director of Examinations at AICPA.

As part of our webinar series for aspiring CPAs, Maslott spoke with Hunter Richardson, an accounting and computer science student at Georgia Institute of Technology, to answer frequently asked questions about how to become a CPA. Here are a few takeaways from their conversation.

How do you become a CPA?

CPA licensure requires the completion of the three E’s — education, examination and experience. You’re not a CPA until you complete the required education, pass four sections of the Uniform CPA Examination and gain a minimum amount of professional experience. Some jurisdictions also require candidates to pass an ethics test.

Before you can take the CPA exam, you must meet the minimum education requirements of your jurisdiction. If you’re unsure about the requirements in your jurisdiction, Maslott recommends checking with your State Board of Accountancy or referencing this state and territory directory.

What is the CPA exam like?

The CPA exam has three core sections that you must take, including Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG).

For the fourth section, you can choose from three disciplines, including Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).

Your choice of discipline will depend on your personal strengths and preferences, but Maslott says whichever one you choose won’t restrict your future practice in any way.

CPA exam candidates will typically take one section at a time; but, once you pass your first section, you have between 18–30 months (depending on your jurisdiction) to complete the remaining sections.

Once you have gained the required education and are ready to take the exam, you will pay your application fees, confirm your eligibility and receive your notice to schedule your exam.

You take each section of the exam in person at your nearest Prometric test center, and you will have four hours to complete a combination of multiple choice and task-based simulation questions.

Your education should provide a strong foundation of knowledge, but you will need to study for the CPA exam.

“I would always recommend over-studying for the exam,” Maslott said. 

Should you complete the four sections in a certain order?

In the past, Maslott says the recommendation was to begin with FAR because it was deemed the most difficult.

“The thinking was you can get that one out of the way, and then your clock starts ticking, and you have a limited time to complete the other three sections,” he said.

However, he added that another smart strategy is to begin with the section you’re most comfortable with to gain some confidence and momentum.

“Really, it's down to your preference because you can take them in any order. I think a good strategy is potentially getting a few under your belt,” he said. 

What are some study resources available to CPA exam candidates?

Perhaps the best way to gain an overview of the CPA exam is with the CPA Exam Blueprints. The blueprints provide a summary of each exam section and can help you decide which discipline is right for you.

As you’re studying for the exam, CPA exam sample tests can provide a clearer understanding of the look and feel of the exam before you walk into a testing center.

Additional CPA exam study resources are available from AICPA. To learn more about becoming a CPA, hear from CPA professionals about their path to licensure and earn scholarships to help you pay for college, join AICPA as a Student Affiliate Member, which is completely free.

Hear the full conversation between Maslott and Richardson by watching the February 2025 webinar on CPA exam sample tests.