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CPA exam essentials

Understand CPA exam dates, application fees, study time, eligibility, and scoring before planning your preparation.

Four exams: three Core + one Discipline

Pass AUD, FAR, and REG, plus your choice of BAR, ISC, or TCP. Each section lasts four hours and includes multiple-choice questions and task-based simulations.

Explore the sections

Testing & score releases

When can you take the CPA Exam?

There is no single national exam day. Choose an appointment for each section after you are authorized to test. Available seats and your Notice to Schedule also limit your choices.

AUD · FAR · REG

Core: year-round testing

Schedule throughout the year, subject to available appointments and any announced testing pauses. Your test date and score-release date are separate.

BAR · ISC · TCP

Discipline: scheduled testing windows

Choose an appointment within an announced Discipline testing window. Check the official calendar before booking, as window dates can change.

CPA exam and score-release dates*

2026 schedule
Core sections: 2026AUD · FAR · REG
Exam file received by AICPA on or beforeTarget score release
July 23August 7
August 15August 25
September 7September 15
September 30October 9
October 23November 10
November 15November 24
December 8December 16
December 31January 12, 2027
Discipline sections: 2026BAR · ISC · TCP
Testing datesTarget score release
July 1-31September 11
October 1-31December 15
January-June 2027 schedule
Core sections: January-June 2027AUD · FAR · REG
Exam file received by AICPA on or beforeTarget score release
January 23February 9
February 14February 23
March 9March 17
March 31April 9
April 23May 11
May 16May 25
June 8June 16
June 30July 13
Discipline sections: January-June 2027BAR · ISC · TCP
Testing datesTarget score release
January 1-31March 16
April 1-30June 9
July 2027-June 2028 schedule

AICPA’s delivery-platform transition changes the testing and score-release schedules beginning in July 2027.

Core sections: July 2027-June 2028AUD · FAR · REG
Testing datesTarget score release
July 12-September 30, 2027October 19, 2027
October 1-December 15, 2027December 28, 2027
January 1-March 15, 2028March 28, 2028
April 1-June 15, 2028June 27, 2028
Discipline sections: July 2027-June 2028BAR · ISC · TCP
Testing datesTarget score release
July 12-August 12, 2027September 28, 2027
October 1-31, 2027December 17, 2027
January 1-31, 2028March 17, 2028
April 1-30, 2028June 16, 2028
AICPA testing and score-release schedule

Application & exam fees

Build your exam budget.

Fees vary by jurisdiction. Separate the cost of applying and sitting the exam from what you spend on preparation.

New York fee example · USD
FeeAmount
Education evaluation application$96.00
Application for each exam section$96.00
Each exam section$268.59
Evaluation + four applications + four exams$1,554.36

Allow for costs beyond this example

  • International testing and foreign-education evaluations, if applicable.
  • Retakes, rescheduling, and any later licensing requirements.
  • Study materials or a preparation subscription.
*See MiloPrep prep plans
NASBA New York feesFind your jurisdiction

Preparation time

Turn study hours into a weekly plan.

These are Becker’s suggested ranges, not measured averages or a guarantee of readiness. Your background, review needs, and chosen Discipline affect the time you need. Study all three Core sections and only your chosen Discipline.

Suggested CPA study hours and calculated study weeks by section
SectionStudy hoursAt 10 hrs/weekAt 15 hrs/week
AUDCore110-14011-14 weeks8-10 weeks
FARCore120-15012-15 weeks8-10 weeks
REGCore80-1108-11 weeks6-8 weeks
BARDiscipline120-15012-15 weeks8-10 weeks
ISCDiscipline60-906-9 weeks4-6 weeks
TCPDiscipline60-906-9 weeks4-6 weeks
*

A 10-hour week: four 90-minute weekday sessions plus four hours on the weekend.

A 15-hour week: five two-hour weekday sessions plus five hours on the weekend.

Becker section-by-section study estimates

Am I eligible to take the exam?

Start with the jurisdiction where you intend to apply. Check its education and accounting-course requirements, transcript evaluation process, and any residency or identification conditions. Eligibility to sit the exam and eligibility for a CPA license are separate decisions.

Check your jurisdiction with NASBA

How do scoring and results work?

You need a scaled score of 75 to pass each section. That does not mean 75% correct. Scores combine multiple-choice and simulation performance; weighting varies by section. Results follow the official release schedule.

AICPA scoringOfficial score-release dates

Notes

  • * CPA exam and score-release dates: AICPA publishes these schedules. All score-release dates are targets and may change. For Core cutoff dates, AICPA must have received your exam file from Prometric by the listed date. The cutoff is based on file receipt, not just when you take the exam. ↩ Return to content
  • * Application and exam fees: This is an example for New York, not a national quote. Confirm your jurisdiction’s current fees before applying. ↩ Return to content
  • * Study time estimates: Weeks = suggested hours ÷ weekly study hours, rounded up. Add calendar room for breaks, application processing, and available testing windows. ↩ Return to content