CPA Exam Guide 2026

The Uniform CPA Examination is the exam every U.S. CPA candidate has to pass. The AICPA develops and scores it. NASBA and the state boards handle eligibility, applications and score release. Passing all four sections is one of the requirements for a CPA license, along with education, experience and — in some states — an ethics course or exam.

There are 55 U.S. jurisdictions, each with its own board of accountancy and its own rules for who can sit, how long exam credit lasts, and what it takes to get licensed. The exam itself is the same everywhere.

Everyone takes the three Core sections, then picks one Discipline section. Each section is four hours and has five testlets: the first two are multiple-choice questions (MCQs), and the last three are task-based simulations (TBSs).

Your appointment runs about 30 minutes longer than the testing time to cover check-in and the end-of-exam survey. Simulations are where time disappears: journal entries, research tasks, document review and multi-part calculations. Practice them early, not just in the last week.

The AICPA's Blueprints list every testable topic, organized by area, with a weight range for each area. The current Blueprints took effect January 1, 2026.

Download the full Blueprints from the AICPA (link below). They also list the skill level tested for each topic, which tells you whether you need to remember a rule or apply it in a simulation.

Your Discipline choice doesn't change the license you earn. Pick the one that builds on your strengths and fits the work you want to do:

• BAR goes deeper into financial reporting (business combinations, derivatives, stock compensation), business analysis (ratios, budgeting, variances, capital budgeting) and state and local government accounting. It's a natural follow-on for strong FAR candidates and for people headed into audit, advisory or corporate finance.
• ISC covers IT general controls, data management, cybersecurity and privacy, and SOC engagements. It fits IT audit, risk advisory and systems-focused roles.
• TCP builds on REG with individual and entity tax planning, entity compliance and property transactions. It's the obvious pick if you're going into tax.

Each section is reported on a 0–99 scale, and you need 75 on each section to pass. That 75 is a scaled score, not a percentage — it doesn't mean you answered 75% correctly. MCQs and simulations are combined according to the section's weighting (50/50 in every section except ISC, which is 60/40).

After the AICPA releases scores to NASBA, they go to your board of accountancy and then to you. Core section scores come out on a rolling schedule of target dates throughout the year; Discipline scores come out on fixed target dates after each testing window.

Core sections (AUD, FAR, REG) can be taken year-round. Discipline sections (BAR, ISC, TCP) can only be scheduled in the first month of each quarter.

Once you pass a section, you have a limited time to pass the rest. Most jurisdictions now use a 30-month credit window, but a few use a different length or start the clock at a different point. NASBA's candidate guide shows each jurisdiction's rule — look yours up before you plan your section order, and build in room for a retake.

Also watch your Notice to Schedule (NTS). Depending on the jurisdiction, it's valid for 6, 9 or 12 months from the date it's issued, and it's easy to let one lapse while you're waiting for a Discipline window.

Your board of accountancy decides when you can sit and what you need for a license. Two separate questions:

• Can I sit for the exam? Many jurisdictions let you sit before you've finished 150 semester hours, sometimes as early as completing a bachelor's degree with the required accounting and business courses.
• Can I get licensed? The traditional route is 150 semester hours, a period of qualifying experience, and passing all four sections. Many states have now added an alternative route that pairs a bachelor's degree with additional qualifying experience (commonly two years instead of one) instead of the extra 30 credit hours.

These laws changed fast in 2025 and 2026, and effective dates differ by state. Check your own board's current rules before you plan extra coursework.

1. Apply through your board of accountancy or its designated service (in many states, NASBA's CPA Examination Services) and have your transcripts evaluated.
2. Pay the application fee plus an exam fee for each section you register for.
3. Get your Notice to Schedule (NTS) and book your appointment.
4. Test, then watch for your score through your board or NASBA.

Fees are set per section plus separate application and registration charges, and the totals vary by jurisdiction. Your board's fee schedule is the only number to trust.

• One section at a time. Most candidates study for and pass one section before starting the next. Four at once rarely works while you're holding a job.
• Plan your order around the windows. Core sections are available anytime; your Discipline isn't. Map out which month you'll take it and work backward.
• Use a review course that's current for 2026 and covers simulations heavily. See our CPA review course comparison.
• Practice simulations from week one. Half the score in most sections comes from TBSs. Work retired AICPA simulations to see the real format.
• Check tax-year assumptions. REG and TCP test federal tax law according to the AICPA's eligibility rules for new legislation. Make sure your course says which tax year it covers.
• Take a timed practice run to learn your pace. Our free CPA practice test has a short timed module for each section.

You control your own clock across all five testlets, and you're automatically offered a standardized 15-minute break about midway through each section, which you can take or decline. A simple planning approach: budget time for the MCQ testlets in proportion to their share of the score, and protect enough time for the simulations — they take far longer per point. Don't let one research task or a messy simulation eat half an hour; make your best entries, flag it, and move on. Once you leave a testlet you can't go back to it, so review within each testlet before you submit it.

• AICPA — Learn what to study for the CPA Exam: the 2026 Blueprints, testlet structure for each section, and retired AUD and FAR simulations.
• NASBA — CPA Exam candidate guide: applications, NTS validity and each jurisdiction's credit rule.
• NASBA — CPA Exam FAQ: scheduling, Discipline windows and score release.

• Free CPA practice test — a timed mini-test for each of the six sections, with simulations.
• Best CPA review courses — Becker, UWorld Roger, Gleim and Surgent compared on what they actually include.