Finance & Accounting

US CPA (AICPA)

advanced

Certified Public Accountant (US)

By The Exam Atlas Editorial Team · Verified 2026-05-29

Free CPA practice questions 81 questions with full answer explanations. No sign-up. Start practice →

Overview

The US CPA (Certified Public Accountant) is the licence for public accounting in the United States. Under the current CPA Evolution model, candidates take three Core sections (Auditing, Financial Accounting and Reporting, and Regulation) plus one Discipline section of their choice.

It is a licence, not just a certification, so eligibility is governed by individual US state boards, usually including 150 credit hours of education and an experience requirement. It is high effort and high value for careers in US accounting, audit and assurance.

✓ Who it is for

  • Accountants and auditors working in or with the US system
  • Finance professionals who need a US public-accounting licence
  • International candidates targeting US accounting careers

✕ Who it is not for

  • Non-US-focused accountants - ACCA may travel better internationally.
  • Those without the required accounting credits - eligibility is state-specific.
  • Anyone wanting a single-exam credential - CPA is four sections plus licensing.

Exam structure

AUD - Auditing and AttestationCore
FAR - Financial Accounting and ReportingCore
REG - Taxation and RegulationCore
Discipline (BAR, ISC or TCP)Choose one specialism

Realistic study time

  • Accounting graduate 300-400 hours across all four sections
  • Per section ~80-120 hours each

Bars show relative effort, not a guarantee. Your time depends on background and study method.

Turn this into a week-by-week schedule with the Study Plan Generator.

What it really costs

Exam sections ~US$350 x4 four sections
State application and registration Varies by state
Review course (optional) US$1,000-3,000
License renewal State CPE requirements

Fees change and vary by region. Confirm the current amount on the official site before you register.

Want your full out-of-pocket figure? Try the Cost Calculator.

Salary & career value

Indicative ranges for orientation only - not surveyed data, and not financial or career advice. Sources and date below.

The US CPA license carries a clear pay premium in accounting and audit. US CPAs commonly report roughly US$70k-130k, rising substantially into manager, partner and corporate-finance tracks. Figures vary by region, firm size and specialism.

Pass rate: Varies by section (AICPA publishes quarterly). 2025: AUD ~48%, FAR ~42%, REG ~63%; Disciplines BAR ~42%, ISC ~68%, TCP ~78%.

Staff / Senior Accountant ~$65k-95k
Auditor ~$70k-105k
Tax Manager ~$100k-140k
Controller ~$130k-180k
Finance Director / CFO track ~$160k-250k+

Indicative annual pay (USD), each role's typical band on a shared scale.

Other markets (indicative)

United States~$70k-130k
Canada~CA$65k-130k

Jobs that often ask for it:

  • Public Accountant / Auditor
  • Tax Accountant
  • Corporate Accountant
  • Controller
  • Finance Manager / Director

Is it worth it?

For careers in US accounting, audit and assurance, the CPA is essentially the licence to practise and is well worth it. It is less relevant if your career is in investment analysis (where the CFA fits) or outside the US system, where local qualifications or ACCA may matter more.

Not sure this is the right exam for you? Compare your options with the Exam Finder.

Our specialty · side by side

Compare CPA with other exams

Independent, like-for-like comparisons to help you choose the right one.

Where it leads

Career paths featuring CPA

What to do next

CPA is the US public-accounting license. Compare ACCA vs CPA and CFA vs CPA to confirm it fits your geography and goals.

On exam day

At Prometric centres; four separate section exams, each about 4 hours, scheduled within testing windows. Bring your Notice to Schedule and ID.

Keeping your certification

The CPA license is maintained through your state board's continuing professional education (typically ~40 hours/year) plus periodic license-renewal fees.

FAQ

CPA or CFA?
Different careers. CPA is for accounting, audit and tax; CFA is for investment analysis and portfolio management. Choose by the work you want to do.
Can international candidates take the US CPA?
Yes, but eligibility is set by individual state boards and usually requires 150 credit hours and specific coursework. Check your chosen state's rules early.
How hard is the CPA exam?
Demanding. Section pass rates are often around half, and most candidates study for a year or more across the four sections.
Is the US CPA worth it?
For US public accounting and many corporate-finance roles, yes - the license carries a clear pay premium and is often required to advance. Outside the US, ACCA may travel better.
Can I self-study for the CPA?
Yes, most candidates use a paid review course (Becker, UWorld and others) alongside self-study across the four sections. Eligibility depends on state-specific accounting credits.
What jobs can the CPA help me get?
Public accountant, auditor, tax accountant, controller and finance-director roles. It is the standard license for US public accounting.
How much does the CPA cost in total?
Roughly US$350 per section across four sections, plus state application and registration fees and an optional review course that can run US$1,000-3,000.

Related exams

Free study resources

Sources