Everything you need to understand the CPA exam in 2026, organized by what most candidates need to know first. If you’re brand-new to the process, start with the pillar guide; if you have specific questions, jump to the relevant section below.
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CPA Exam Guide 2026: Requirements, Sections, Cost, and How to Pass →
The full picture in one place — exam structure, eligibility, cost, timeline, and how to give yourself the best chance. Read this first if you’re new to the process.
How the exam is structured
Under the Core + Discipline model in place since January 2024, every candidate takes three mandatory Core sections (FAR, AUD, REG) plus one Discipline section of their choice (BAR, ISC, or TCP). You earn the same CPA license regardless of which Discipline you pick.
- CPA Exam Sections Explained: FAR, AUD, REG, and the Discipline Sections — what each section actually covers, and how to choose your Discipline based on your strengths.
What it costs
Application fees, examination fees for four sections, registration fees, a review course, and licensing all add up. A clear breakdown of where the money goes:
How hard it is
CPA pass rates are among the lowest of any professional certification — but the numbers are more nuanced than they look. The breadth of material is the real challenge, not the difficulty of any single section.
Eligibility — and where you sit matters
CPA licensure is granted by individual state boards, not a single national authority. The 150-hour rule, the specific course breakdown, and the experience requirement all vary by jurisdiction:
- CPA Requirements by State: The 150-Hour Rule Explained — the framework, with links to in-depth guides for individual states.
- From CA to CPA: A Guide for Internationally Trained Accountants — for candidates with non-US qualifications.
How long to plan for
Most candidates underestimate the time the CPA exam takes. A realistic framework:
- How Long Should You Study for the CPA Exam? — hours per section and how to fit them around a full-time job.
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Next: how to actually prepare
Once you understand the exam, the next question is how to prepare for it — which review course, what study plan, and which section sequence. That’s the Study & Prep side of the picture. And for what the credential gets you at the end of the journey, see Careers & Salary.
Always verify current details with the AICPA, NASBA, and your state board of accountancy.