To become a Certified Public Accountant, you must pass the CPA exam, also called the Uniform CPA Examination®. The CPA exam has four parts, referred to as sections. Candidates 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.

The three Core sections of the exam are:

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

The Disciplines section was added to the CPA exam in 2024. Candidates must select and pass one discipline section:

• 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 the state.

• Application fee: The CPA exam application fee is $50 to $200. Also called the eligibility application or education evaluation fee, this covers the cost for your state Board of Accountancy to verify you meet the minimum education requirements for the exam.
• Exam section fee: The CPA exam consists of four 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 registration fee of $40 to $100 per section in addition to the exam fee.
• Ethics exam: Some states also require you to pass an ethics exam to qualify for a CPA license. The ethics exam costs $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 considered one of the most difficult professional exams, with an average pass rate of 42% to 58% per section. The current pass rates for the CPA exam's three Core sections are:

• Auditing and Attestation (AUD): 46.75% pass rate
• Financial Accounting and Reporting (FAR): 42.12% pass rate
• Regulation (REG): 57.82% pass rate

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

Taking 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. The CPA credential is considered the gold standard in the industry.

A CPA exam review course costs $1,300 to $5,000 on average, depending on the format and features. Most online review courses include video lectures, textbooks or study guides, practice exams, and performance metrics to help you determine which areas you need to spend more time studying.

Some CPA review courses also include live online classes, one-on-one lessons, or boot camps.

In addition to taking a review course or spending time on self-study, working one-on-one with an experienced CPA tutor can increase your chance of passing the exam on the first try. Follow these tips to find a qualified, reputable CPA tutor near you:

• Look for a CPA tutor with at least 5 years of experience.
• Choose a tutor with extensive experience helping students prep for the specific Disciplines section exam you plan to take.
• Read reviews of CPA tutors on Tutors.com and Google.
• Choose a tutor whose teaching style and format best suits your learning style.
• Ask tutors about their students' CPA exam pass rate.

Ask CPA 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 is your teaching style?
• Can you describe a typical tutoring session?
• What percentage of your students pass the exam on their first try?
• What are the hardest parts of the CPA exam?
• How familiar are you with this year's version of the exam?
• How much time should I spend on studying on my own between tutoring sessions?
• Will you help me create an independent study plan?