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Free CPA study guide & practice questions ↗Exam facts & prep options
Uniform CPA Examination
Professional accounting licensure examination administered across U.S. jurisdictions.
Official exam siteJump to prep options ↓
Questions50–82 multiple-choice questions plus 6–8 task-based simulations per section
Testing time16 hours total across four 4-hour sections
ScoringA score of 75 is required on each section
Exam feeVaries by jurisdiction; candidates pay section examination fees plus applicable application or administration fees
Prep options
Study resources for CPA
Independent prep
Courses and study resources
Exam overview
What to know before choosing your prep
- Category
- Accounting Licensure
- Current version
- 2026 CPA Exam Blueprints
- Where it applies
- United States — national exam, local rules vary
- Exam languages
- English
- Score scale
- 0–99; the score is not a percentage
- Testing provider
- Prometric
- Format
- In-person computer-based testing
- Remote testing
- Not available
Exam structure
Three Core sections—AUD, FAR, and REG—plus one chosen Discipline: BAR, ISC, or TCP.
Where rules vary
The exam is uniform; eligibility, credit, fees, and licensure rules are jurisdiction-specific.
Eligibility
Education and application eligibility are set by the selected U.S. jurisdiction
Retake policy
A failed section may be retaken after score release with a new Notice to Schedule and applicable fees.