Cheat Sheet
US CPA Exam Cheat Sheet
By The Exam Atlas Editorial Team · Verified 2026-05-29
A final-revision summary for the US CPA exam. Study aid only. Always confirm rules with your state board, as they vary.
Structure (CPA Evolution)
| Core (all required) | Discipline (choose one) |
|---|
| AUD, FAR, REG | BAR, ISC or TCP |
Key facts
| Item | Detail |
|---|
| Passing score | 75 (on a 0–99 scaled score) |
| Section length | ~4 hours each |
| Question types | Multiple-choice + task-based simulations |
| Education | Typically 150 credit hours (varies by state) |
| Pass window | Must pass all four within a rolling window |
Section focus
| Section | Heaviest themes |
|---|
| FAR | Financial statements, transactions, reporting |
| AUD | Audit process, independence, evidence |
| REG | Federal tax, business law, ethics |
Reminders
Confirm eligibility with your state board · plan the rolling window carefully · practise simulations, not just MCQs · FAR is the broadest section.
FAQ
- Can I use notes in the CPA exam?
- No. It is proctored. Use this for final revision before exam day only.
Sources
