CPA Exam Overview

The "Core + Discipline" Model

The CPA Evolution initiative has reshaped the exam, effective January 2024. The new model, known as the "Core + Discipline" model, is designed to test the foundational knowledge all CPAs need, plus deeper knowledge in a specific area of practice. All candidates must pass three Core sections and one Discipline section of their choice.

This structure ensures that every CPA has a strong foundation in accounting, auditing, and tax, while also demonstrating specialized skills in a growing practice area. Your choice of discipline does not limit your future career path or result in a specialized license.

Exam Content & Structure

Each of the four exam sections (3 Core + 1 Discipline) is a four-hour test, for a total of 16 hours. The exam is broken into five "testlets", including two testlets of Multiple-Choice Questions (MCQs) and three testlets of Task-Based Simulations (TBSs).

Here is the detailed breakdown of each section, its content allocation, and question format.

Core Sections (Required)

Discipline Sections (Choose One)

Scoring, Test Day & Pass Rates

Exam Scoring & Test Structure

Each of the four sections is a 4-hour exam. During the test, you are given one 15-minute standardized break that does not count against your 4-hour exam time. This break is offered after the third testlet (the first TBS testlet). You may take optional breaks between other testlets, but the exam timer will not stop.

Exam scores are reported on a 0-99 scale, and a minimum score of 75 is required to pass each section. It is important to know that this is a scaled score, not a percentage of correct answers. Your score is a weighted combination of your performance on MCQs and TBSs.

• AUD, FAR, REG, BAR, TCP: 50% MCQs and 50% TBSs.
• ISC: 60% MCQs and 40% TBSs.

What to Expect on Test Day

Knowing the procedures at the Prometric test center can significantly reduce stress. Plan to arrive at least 30 minutes early to allow ample time for the check-in process.

What You Must Bring:

• Notice to Schedule (NTS): You must present your NTS (a printed copy is safest, but electronic is often accepted). The name on your NTS must exactly match the name on your identification. No exceptions or nicknames.
• Valid Identification (ID): You must present unexpired, government-issued identification that includes both your photo and your signature. Common forms include:
  • Driver's License or State ID Card
  • Passport or Passport Card
• International Candidates: A valid passport is the standard and safest form of ID. Ensure it is signed and in English. If your passport is not in English, contact your state board and Prometric well in advance for specific rules.

What to Wear & Other Items:

• Clothing: Dress in comfortable layers. Test rooms are notoriously cold, so a light jacket or sweater (without a hood) is highly recommended.
• Locker Storage: All personal items (phone, wallet, keys, snacks, water, study notes, smartwatches) must be stored in an assigned locker. You cannot access these items except during an official break.
• Phones: Your phone must be turned completely off (not just on silent) before being placed in the locker. Accessing a phone during a break is a violation of testing rules.
• Food & Drink: You may bring snacks and water, but they must stay in your locker and can only be consumed outside the testing room during a break.

Test Center Check-in & Environment:

• Security Check: Expect a security check every time you enter or exit the test room. This includes a scan with a metal detector wand, turning out your pockets, and biometric verification (like a fingerprint or palm vein scan).
• Provided Supplies: You are not allowed to bring your own calculator, paper, or pens. You will be given noteboards (or a booklet) and markers. An on-screen calculator and Microsoft Excel are provided within the exam software.
• Noise: The testing room is quiet, but not silent. The center will provide noise-canceling headphones. You are typically allowed to bring your own soft, simple foam earplugs (with no strings), but you must show them to the staff for inspection.

2025 CPA Exam Pass Rates

The AICPA publishes pass rates quarterly. While pass rates can fluctuate, they provide a good indicator of the relative difficulty of each section. Below are the cumulative pass rates for 2025.

Your Path to Licensure

Passing the exam is a major milestone, but it's just one part of the journey. Here is the typical path from student to licensed CPA.