How long does it take to pass the CPA exam?

Often 12–18 months across the four sections, with around 300–400 total study hours. The rolling pass window adds time pressure.

What is the CPA Evolution model?

Candidates take three Core sections (AUD, FAR, REG) plus one Discipline of their choice: BAR, ISC or TCP.

Do international candidates need 150 credit hours?

Most US state boards require 150 semester hours and specific coursework. Rules vary by state, so check your chosen board early.

Study guide

US CPA (AICPA): Study Guide

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

A suggested study plan

Months 1–4	FAR (Financial Accounting and Reporting) — the broadest Core section
Months 5–7	AUD (Auditing and Attestation)
Months 8–10	REG (Taxation and Regulation)
Months 11–13	Your chosen Discipline (BAR, ISC or TCP); then final review

The US CPA is a licence, not just a certification, so eligibility is governed by individual state boards and usually requires 150 credit hours of education. The exam follows the CPA Evolution model: three Core sections plus one Discipline you choose. It is a long, demanding path best tackled section by section. This guide is study guidance only, with no real or simulated exam questions.

The sections, and how to study each

Core: FAR (Financial Accounting and Reporting)

The broadest section and often the hardest: financial statements, transactions, and reporting frameworks. Many candidates start here while motivation is high.

Core: AUD (Auditing and Attestation)

The audit process, ethics and independence, evidence, and reporting. Conceptual and judgement-heavy.

Core: REG (Taxation and Regulation)

Federal taxation, business law, and ethics. Detail-heavy, especially the tax rules.

Discipline (choose one)

BAR — Business Analysis and Reporting.
ISC — Information Systems and Controls.
TCP — Tax Compliance and Planning. Choose the Discipline that matches your career direction.

How to prepare

Confirm your state board’s education and eligibility rules first, then plan around the rolling window so you do not lose credit for passed sections. Practise task-based simulations, not just multiple-choice. Authoritative material comes from AICPA blueprints and your state board.

Key concepts to master

CPA Evolution model: Three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC or TCP).
150 credit hours: Most states require 150 semester hours of education to be licensed.
Rolling window: You must pass all four sections within a set window after passing your first.
MCQ + task-based simulations: Each section mixes multiple-choice with realistic task-based simulations.
State boards govern licensure: Eligibility and licensing rules vary by US state board.

Common mistakes to avoid

Not checking your state board's education and eligibility rules early.
Underestimating FAR, the broadest and often hardest section.
Letting the rolling pass window lapse and losing credit for a section.
Neglecting task-based simulations, which carry significant weight.

Free study resources

FAQ

How long does it take to pass the CPA exam?: Often 12–18 months across the four sections, with around 300–400 total study hours. The rolling pass window adds time pressure.
What is the CPA Evolution model?: Candidates take three Core sections (AUD, FAR, REG) plus one Discipline of their choice: BAR, ISC or TCP.
Do international candidates need 150 credit hours?: Most US state boards require 150 semester hours and specific coursework. Rules vary by state, so check your chosen board early.

Sources

AICPA & CIMA — CPA Exam ↗