CPA Exam Requirements – The Exam Itself

September 16th, 2010 by dave bryant | Posted under cpa exam requirements.

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(To see requirements you need to meet in order to be eligible to take the CPA exam, please see this post.)

On top of eligibility requirements, there are requirements associated with the CPA exam itself as well. To pass the CPA exam, which is created and graded by the AICPA (American Institute of Certified Public Accountants), you must pass all 4 parts of the CPA exam with a minimum score of 75 for each part. The four parts are AUD (Auditing & Attestation), FAR (Financial Accounting & Reporting), REG (Regulations), and BEC (Business Environment & Concepts). As for exam format, BEC consists entirely of multiple choice questions (MCQ), whereas the other three sections (AUD, FAR, and REG) are comprised of both MCQ and simulations.

Also keep in mind that you only have 18 months between the time you pass your first and last sections. In other words, the clock starts clicking from the time you pass your first section, and if in another 18 months you fail to pass the other three sections, the first section will expire on you. As well, know that there are only 4 test windows in any given year (Jan-Feb, Apr-May, Jul-Aug, Oct-Nov), and that you cannot sit for the same section twice in any particular window.

The CPA exam has a reputation of being very difficult to pass. The pass rate is typically between 40-50%. This is why it’s so crucial that you choose a good cpa review course to increase the likelihood of passing the exam. You can find out pros and cons of each cpa review course at  Also, check out my experiences with a couple of the courses in my cpa exam blog at

Tags: cpa exam blog, cpa exam requirements, cpa review course, pass the cpa exam

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