Our FAQs give you answers to the most common questions about the CPA Exam and related topics. To find information about applications, accommodations, eligibility, Exam credit, fees, jurisdictions, licensing, and other general administration topics, we encourage you to visit NASBA’s CPA Central. For questions related to Exam scheduling and testing centers, you can visit the Prometric website. If you cannot find an answer to your question, contact the AICPA or NASBA directly.
The Exam is a 16-hour, four-section test that all jurisdictions require you to pass in order to qualify for a CPA license. It is designed to test the minimum knowledge and skills required of a CPA. The CPA Exam is owned by the AICPA, and administered in Prometric test centers by NASBA and the AICPA on behalf of the state boards of accountancy.
There are 55 jurisdictions (50 states and five U.S. territories) with Boards of Accountancy. These boards determine the eligibility and licensure requirements for their jurisdiction’s candidates.
Time limits for passing the CPA Exam depends on your specific jurisdiction. NASBA is the best source for determining your time limit for passing the CPA Exam.
Fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
You must first decide on the jurisdiction to which you will apply. After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.
You can take the Exam at authorized Prometric test centers throughout the 55 U.S. jurisdictions as well as select international locations. See "International FAQs" below for testing countries.
The CPA Exam consists of three, four-hour Core sections and one, four-hour Discipline section. You’ll take one section at a time. Each Exam section consists of five part that we call testlets. The first two testlets are comprised of multiple-choice questions (MCQs). The next three testlets contain the task-based simulations (TBSs). You can navigate and answer the questions within a testlet in any order before submitting the testlet. However, once a testlet is submitted, you may not go back to that testlet. Additionally, you cannot advance to the next testlet until you submit the prior testlet. You have the option of taking a break between each of the Exam testlets. The Exam clock will continue to run if you take a break after testlet one, two, and four. After testlet three, if you choose to take a break, the clock will stop for 15 minutes. The clock will resume when the 15 minutes expires. Please use our Sample Test to try out the exam software. For more information on the topics covered in each section and the number of MCQs or TBSs per testlet, click here.
You will take a different but equivalent Exam. The questions presented to you are drawn from a pool of test questions according to defined specifications. Although you take different Exams, the specifications ensure that the results are comparable.