2025-2026 CPA Exam Sections, Format, and Content Areas

An avid content creator, Logan publishes weekly videos to his YouTube channel to inform and educate everyday Americans who have found themselves in tax trouble on how they can get a fresh start. Before launching Choice Tax Relief, Logan managed complex tax engagements for publicly traded companies and high-net-worth clientele at a “Big 4” accounting firm. He holds a degree in accounting from UCLA and a master’s degree in taxation from the University of Southern California. CPA exam scoring weighs the scaled scores of multiple-choice questions and task-based simulations of each section equally at 50% of the total score.

Exam Sections and What’s Next for CPA Exam Candidates

The Candidate Guide has additional information regarding these fees. No states require you to have any work experience to take the exam. You will have plenty of time to gain experience after you pass the exam. But if you can get to a point where you can answer MCQs in less than 1.25 minutes consistently, you can store up extra time for review.

Colleges By Degree

We do not receive all scores at the same time and some jurisdictions do not release scores via our website. This preparation includes bringing essential documents to Prometric, such as your ID and NTS. Check out all the things you need on your exam day from our CPA exam day checklist page. So while there are three core sections, the CPA Exam also requires one discipline https://we4startups.com/how-to-start-a-shoes-business/ section, making it a total of four exams. You’ll need to submit your test scores, proof of education, and proof of work experience to apply.

Michigan CPA Exam Requirements

In general, most experts recommend trying to answer each MCQ in 90 seconds or less. That ensures you’ll have enough time to tackle the other types of questions before you run out of time. Multiple-choice questions on your CPA test work just like those you’ve been dealing with for four years of school.

Disciplines

• According to published AICPA and NASBA reports, all fingerprints collected are immediately transmitted over the Internet to ChoicePoint/Reed Elsevier (Identico Systems) for storage.
• Focus on understanding U.S. accounting standards, taxation laws, and regulations.
• As businesses increasingly rely on information systems and data management, the need for accountants to understand these tools has become essential.
• However, if you completed your education outside the U.S., you’ll have to undergo a transcript evaluation and meet several other state requirements.
• They implement processes, manage teams, maintain quality, ensure compliance, and plan strategically.

Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor’s degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is https://www.aimstartups.com/how-to-start-a-welding-business/ of prime importance in this career.

• It is possible to take the CPA exam in California without specifically earning an accounting degree.
• Similarly, business analysis and reporting have evolved to cover a broader range of financial decision-making tools, enabling CPAs to offer valuable insights based on business financial data.
• All 55 licensing jurisdictions have a minimum age requirement of 18-years-old to apply for the CPA exam.
• For CPA candidates, the journey may seem daunting, but it also presents an opportunity to align their studies with the areas of the profession that most excite them.
• Whether you need to obtain your initial CPA license or are a licensed CPA needing to practice in a new location, we’ve outlined the steps you need to take.
• To meet California CPA requirements in education, you’ll need to complete several specific types of courses.

What exam requirements must I meet before applying for my CPA license?

On the other hand, Pennsylvania, Kentucky, and Michigan are among the states that don’t include an ethics exam as part of their CPA license requirements. Each state has individual requirements to sit for the exam and get licensed. Choose your state from the list below to find the https://www.performph.com/how-long-does-it-take-to-get-a-business-degree/ specific CPA requirements you’ll need to meet.

• The new test is designed to offer more flexibility and better reflect the competencies and skills needed in the evolving accounting field, including an increased emphasis on technology.
• Before we dive into an overview of the CPA Exam and licensure requirements, let’s look at some of the benefits of taking the exam and obtaining your CPA license.
• This type of “quiz” could take hours to finish and will delay your chance to jump right in and begin studying.
• They analyse data, set premiums or terms, and ensure policies align with regulations.
• If you do need to retake the test, you’ll only be able to do so during the designated testing windows throughout the calendar year.
• You should pay the NASBA exam fee as soon as possible so that the Notice to Schedule (NTS) is available.

However, with careful planning and preparation, international candidates can successfully earn the CPA designation. The role requires formal attire and offers opportunities for promotion to higher positions. After probation, the officer may specialise in areas like credit or risk management.

Tax Compliance and Planning (TCP)

You’ll be given three WCTs to answer, which will comprise 15% of your overall test grade. It will take you about 15 minutes to answer each WCT, but only two of the three will be graded. There’s no way to know which WCTs will count toward your score and which won’t, so it’s important that you do well on all three. To answer these, you’ll just have to use the search function to look up the correct code that provides the correct information. The trick to these is knowing how to use the search function on the exam.