To become a Certified Public Accountant, you must pass the Uniform CPA Examination®. The CPA exam has four sections, and you must pass all three Core sections and one Discipline section to qualify for a CPA license. The minimum passing score is 75 on a scale of 0 to 99 for each section.

The three Core sections of the CPA exam are:

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Regulation (REG)

The Disciplines section was added to the CPA exam in 2024. You must select and pass the exam for one Discipline section. The best Discipline section for you will depend on your specific career goals.

• Business Analysis and Reporting (BAR)
• Information Systems and Control (ISC)
• Tax Compliance and Planning (TCP)

The CPA exam costs $1,210 to $2,200 total for the application, registration, and exam fees, depending on yourstate.

• Application fee: The CPA exam application fee varies by state but typically ranges from $50 to $200. Also called the education evaluation fee or eligibility application fee, this is the cost for your state Board of Accountancy to verify you meet the minimum education requirements to take the exam.
• Exam section fee: The CPA exam has four parts, also called sections. Exam fees are $250 to $400 per section for a total of $1,000 to $1,600, depending on the state.
• Exam registration fee: Some states also charge a separate exam registration fee of $40 to $100 per section in addition to the exam section fee.
• Ethics exam: Some states also require you to take an ethics course and pass an exam. Prices for the ethics exam range from $150 to $320, depending on if you take a state-specific exam or the American Institute of CPAs (AICPA) self-study ethics exam.

The CPA exam is typically considered one of the most difficult professional exams. The average pass rate is 42% to 82%, depending on the exam section. 

The current pass rates for the three Core Exam Sections are:

• Auditing and Attestation (AUD): 44.63% pass rate
• Financial Accounting and Reporting (FAR): 41.92% pass rate
• Regulation (REG): 63.42% pass rate

The current pass rates for the three Discipline Exam Sections are:

• Business Analysis and Reporting (BAR): 42.94% pass rate
• Information Systems and Controls (ISC): 50.93% pass rate
• Tax Compliance and Planning (TCP): 82.36% pass rate

The American Institute of CPAs (AICPA) recommends spending at least 350 to 400 hours studying for the exam.

The CPA exam is worth it for anyone pursuing a career in the accounting field. Certified Public Accountant (CPA) salaries are 20% to 45% higher than non-CPA salaries, and the CPA credential is considered the gold standard in the industry.

A CPA review course costs $1,300 to $5,000 on average, depending on the features and class format. CPA exam review courses are designed to help you study and prepare as much as possible before taking the exam. Most online courses include dozens of hours of video lectures, along with textbooks or study guides, simulated exams, and performance reports to help you determine which areas you need to focus on studying. 

Some course providers also include live online classes, one-on-one lessons, or boot camps as part of their review course fee, while other course providers charge extra for these options.

In addition to spending time on independent study or taking a CPA exam review course, working one-on-one with an experienced CPA tutor can signficantly increase your chance of passing the exam on the first try. A tutor can help you identify areas where your knowledge is the weakest and develop a personalized study plan.

Follow these tips to find a qualified, reputable CPA tutor near you:

• Look for a CPA tutor with 5+ years of experience.
• Choose a tutor with experience in the specific Disciplines section exam you plan to take.
• Read reviews of CPA tutors on Google and Tutors.com.
• Choose a tutor whose teaching style and format best suits your learning style. Some students do better with a structured approach, while others prefer flexibility.
• Ask tutors about their previous students' CPA exam pass rate.

Ask CPA exam tutors these important questions to ensure you choose the best tutor for you:

• How long have you been tutoring students for the CPA exam?
• What percentage of your students have passed the CPA exam on their first try?
• What is your teaching style? Can you describe a typical tutoring session?
• Does your tutoring include practice tests?
• How familiar are you with this year's version of the CPA exam?
• How much time should I spend on studying between tutoring sessions?
• Will you help me create an independent study plan?
• Do you recommend any specific CPA review courses?