CPA Exam Overview
To become a licensed Certified Public Accountant (CPA), you must meet the education, examination, and experience requirements. All candidates must pass the Uniform CPA Examination ® (CPA Exam), which comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). While the CPA Exam is the same for all candidates, other requirements may differ by jurisdiction. You should check with your specific Board of Accountancy for details.
Frequently Asked Questions
Need answers to common questions asked about the CPA Exam? Click here for more information.
You must score a minimum of 75 on each CPA Exam section. Find out what goes into tabulating your score. You can also see the latest pass rates for each CPA Exam section.
International students and professionals who want to earn the U.S. CPA license follow the same process as U.S. citizens. We also offer testing in 15 countries outside the U.S. NASBA can help guide you through the application process.
The CPA Evolution initiative will change the licensure model for future CPA candidates in 2024. Find out what it means to your CPA journey.
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