The Certified Public Accountant (CPA) credential is a US licence issued by individual state boards of accountancy. Passing the Uniform CPA Examination is one of three main steps, alongside education and experience requirements set by your state. The CPA is required to sign audit opinions in the US and is the main credential in American public accounting.
How the CPA exam is structured
Since January 2024, the exam uses a Core + Discipline model. Every candidate passes the same three Core sections, then chooses one Discipline.
| Section | Type | What it covers |
|---|---|---|
| AUD: Auditing and Attestation | Core | Audit planning, evidence, reporting and professional ethics |
| FAR: Financial Accounting and Reporting | Core | US GAAP, financial statements and governmental accounting |
| REG: Taxation and Regulation | Core | Federal taxation, business law and ethics in tax practice |
| BAR: Business Analysis and Reporting | Discipline | Advanced financial reporting and data analysis |
| ISC: Information Systems and Controls | Discipline | IT governance, systems, data and SOC engagements |
| TCP: Tax Compliance and Planning | Discipline | Individual and entity tax compliance and planning |
Each section lasts four hours and mixes multiple-choice questions with task-based simulations. Scores run from 0 to 99, and 75 is a pass.
When you can sit each section
Core sections are offered on a continuous basis, so you can book them throughout the year. Discipline sections run in limited testing windows, so check the current calendar before you plan your final section. Once you pass your first section, a rolling credit window starts in which you must pass the remaining sections. The length of that window is set by each state.
CPA exam fees
CPA fees are paid through your state board or NASBA rather than to one central body, so they vary by jurisdiction.
- Exam section fee: about $262.64 per section in many NASBA-administered states, so roughly $1,050 for all four.
- Application and registration fees: set by each state, often charged once plus per section.
- Ethics exam and licence application: required by most states after the exam.
Review courses are the largest variable cost. Including those, many candidates spend a few thousand dollars in total. See every fee in our CPA cost guide and calculator.
How to choose BAR, ISC or TCP for your actual job
Online advice often ranks the Disciplines by pass rate. A more useful rule is to match the Discipline to the work you will do in your first two years after licensing, because the study doubles as job preparation.
- Audit or financial reporting: BAR builds directly on FAR.
- Tax practice: TCP builds on REG and maps onto day-to-day tax work.
- IT audit, risk advisory or systems: ISC fits SOC reports and controls testing.
Your Discipline choice does not appear on your licence and does not restrict what you can do as a CPA.
CPA for international candidates
You do not need US citizenship to take the CPA exam. Several states accept foreign degrees after a credential evaluation, and the exam is offered at selected international centres. Because education and experience rules differ by state, choose your state board deliberately and confirm its current rules first. Our CPA requirements guide explains the 150-hour rule and the new pathway. If you mainly plan to work outside the US, compare the CPA with ACCA, which may be recognised more widely where you live.
Steps to start
- Pick a state board and confirm its education rules for exam eligibility.
- Submit your application and transcripts, plus a credential evaluation if your degree is from outside the US.
- Receive your Authorization to Test, pay section fees and get your Notice to Schedule.
- Book your first Core section, ideally the one closest to your current work.
Frequently asked questions
How many sections are on the CPA exam in 2026?
You take four sections: the three Core sections (AUD, FAR and REG) and one Discipline section of your choice from BAR, ISC or TCP. This Core + Discipline model replaced the old four-section format, including BEC, in January 2024.
How much does the CPA exam cost?
In many jurisdictions the exam fee is about $262.64 per section, so roughly $1,050 for all four, plus state application and registration fees. Total costs including review courses commonly run several thousand dollars.
Which CPA Discipline section should I choose?
Choose based on your target work: BAR suits audit and financial reporting, TCP suits tax, and ISC suits IT audit, systems and controls work. The choice does not limit the licence you receive.
What score do I need to pass the CPA exam?
Each section is scored from 0 to 99 and the passing score is 75.
Can non-US candidates take the CPA exam?
Yes. Many states accept international candidates, and the exam is offered at selected international test centres. Each state board sets its own education and eligibility rules, so the state you apply through matters.
Official sources