CPA (ABC)
CPA Exam
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ExploreAbout this exam
The Uniform CPA Examination is the licensing exam that candidates must pass to become a Certified Public Accountant in the United States. It is aimed at accounting graduates and professionals who have completed their jurisdiction's education and experience requirements and who intend to practice public accounting, industry, government, or nonprofit finance. The exam is administered by the AICPA and CIMA, the Association of International Certified Professional Accountants, which describes itself as "the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants." Because the official exam pages could not be retrieved at the time of writing, this profile does not state the number of exam sections, testing time, passing score, fees, retake rules, or score validity; those values are left blank pending an authoritative source. Preparation typically combines a structured review course, disciplined practice with multiple-choice and task-based simulations, and repeated rehearsal of timing under exam-like conditions. Candidates should confirm all administrative details directly with the AICPA & CIMA and with their state board of accountancy before scheduling. This page is independent study material and is not affiliated with, endorsed by, or sponsored by the AICPA, CIMA, or any state board.
What you'll study
About CPA preparation
How many sections does the CPA Exam have, and how long is each?
This profile does not state a section count or per-section testing time. The AICPA & CIMA pages that would document the current structure returned "Page can't be found" when retrieved, so no figure is reported here. Confirm the current structure on the official AICPA & CIMA site before you build a study plan.
What score do I need to pass?
No passing score is stated on this page. Passing standards are set and published by the AICPA and applied by state boards, and they can change between exam versions. Treat any number you see on a third-party site as unverified and check the official source or your board's candidate bulletin.
How much does it cost to sit for a section?
Fees are not reported here because the official pages could not be retrieved. In practice, costs come from two places: application and exam fees set by your state board, and any review course you buy. Budget for both, and confirm current amounts with your board before applying.
If I fail a section, how soon can I retake it?
Retake rules are not stated on this page. They are governed by your state board and by AICPA scheduling policy, and the specific waiting period and attempt limits vary by jurisdiction. Check your board's rules directly rather than relying on a general figure.
How long do passing scores stay valid?
Score validity is not stated here. Most candidates care about this because a rolling window determines how quickly all sections must be completed. Because the official pages were unavailable, confirm the current window with your state board, since it is a board-level rule.
How hard is the exam, and what trips people up?
The most common failure modes are not raw difficulty but poor time allocation and shallow coverage. Candidates over-study one section, neglect task-based simulations, and never practice under timed conditions. Others underestimate the volume of authoritative literature and rule-based content. Build a schedule that touches every section weekly and rehearse timing early.
In what order should I take the sections?
No official order is required, so sequence by your own strengths and schedule. A practical approach is to take your strongest section first for momentum, then pair a heavy computational section with a conceptual one so you are not doing two high-volume subjects at once. Confirm current section names and content on the official site.
Where can I verify the official exam details?
Go to the AICPA & CIMA website directly and navigate to the CPA Exam section, and also check your state board of accountancy's candidate page. This page is independent study material and is not affiliated with or endorsed by the AICPA, CIMA, or any state board.