A statistic sometimes passed around in accounting circles is that just 20% of test takers pass the Uniform Certified Public Accountant Examination (CPA Exam) the first time. This leads many to believe that the CPA Exam is exceedingly difficult. Though it can certainly be challenging, recent statistics show that the reality is a little less frightening.
According to the National Association of State Boards of Accountancy (NASBA), about 50% of first-time test takers passed the CPA Exam in 2024. While this indicates it is a difficult test, with the right education and preparation, the CPA Exam can be far more manageable for many people than its reputation suggests.
What Is the CPA Exam?
To become a certified public accountant (CPA), candidates must pass the Uniform CPA Examination. This exam assesses individuals’ competency in key accounting subjects, including current taxation standards.
Do You Need to Take the CPA Exam?
Passing the CPA Exam is a key requirement for obtaining a CPA license. While a CPA license isn’t required for all accounting positions, it is a highly valued credential.
Anyone interested in pursuing a position with responsibilities that include reporting to the Securities and Exchange Commission (SEC) must be licensed, and accountants interested in advancing to a top position, such as controller, will generally find that a CPA license is required to qualify.
How Challenging Is the CPA Exam?
The CPA Exam is considered difficult, which means the right preparation is crucial. By identifying what to expect on the CPA Exam, candidates can tailor their studies and increase their chances of success.
CPA Exam Preparation Requirements
Passing the CPA Exam is one of the final steps in obtaining a CPA license. CPA license requirements vary by state, but the general requirements typically are:
- Completing 150 college credit hours, including earning a bachelor’s degree and taking specific coursework in auditing and accounting
- Having one to two years of relevant work experience under a licensed CPA
- Passing the CPA Exam
- Applying for a CPA license
- Paying related licensing fees
Earning a bachelor’s degree alone does not satisfy the CPA license educational requirements, as 150 credit hours is 30 hours more than is completed in a standard four-year degree program. This means that most students go on to earn a full master’s degree in a CPA-related field such as accounting or taxation. Master’s programs typically take between one and two years to complete.
CPA Exam Structure and Content
The CPA Exam is divided into four parts, and candidates are given four hours to complete each section. The three core sections are:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
The fourth section, called the discipline section, allows candidates to choose one from three options:
- Business Analysis and Reporting (BAR)
- Information Systems and Control (ISC)
- Tax Compliance and Planning (TCP)
Each section consists of five testlets. The first two consist of multiple-choice questions, while the final three are made up of task-based simulation questions that ask candidates to apply their knowledge to solve sample simulations.
The American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA) update the CPA Exam Blueprint one to two times per year, which candidates can use to help guide their studies. The Blueprint outlines the minimum knowledge and skills in each field of accountancy that test takers need to have to pass.
The CPA Exam is the same for all candidates. However, some candidates may need to take an additional examination depending on their jurisdiction. For instance, some state boards of accountancy require candidates to take a supplemental ethics examination.
CPA Exam Scoring
A candidate’s total score is a weighted combination of scaled scores from the three core sections and the chosen discipline section. For most sections, the weighted combination is 50% multiple-choice questions and 50% task-based simulation questions.
The exception is the ISC discipline section, which is weighted as 60% multiple-choice questions and 40% task-based simulation questions.
To pass a section, a candidate must score at least 75 out of 99. If a candidate does not pass a section, they receive a Candidate Performance Report that details their performance in that specific part of the exam.
CPA Exam Pass Rate
According to the AICPA and the CIMA, in the fourth quarter of 2025, the pass rates for each section were as follows:
- Auditing and Attestation: 48.78%
- Financial Accounting and Reporting: 40.20%
- Taxation and Regulation: 60.73%
- Business Analysis and Reporting: 39.71%
- Information Systems and Control: 66.75%
- Tax Compliance and Planning: 76.72%
Prepare for the CPA Exam With Bryant University
Obtaining a CPA license opens the door to a range of career options for accountants, including management and executive positions. Those interested in working in taxation will find that a CPA license helps them demonstrate specialized expertise.
Bryant University’s Master of Science in Taxation Online program allows students to complete two essential CPA requirements in 12 to 24 months. In combination with a bachelor’s degree, Ë¿¹ÏÊÓƵ flexible, online program enables students to satisfy the 150-hour requirement for CPA licensure. In addition, the curriculum covers the required subject matter and current professional standards in taxation.
Students interested in becoming CPAs without focusing as heavily on taxation may find Ë¿¹ÏÊÓƵ Master of Science in Accounting program to be a better fit. This in-person program is designed to be completed in just eight months and also enables students to satisfy the 150-hour CPA requirement.
Students graduate from the programs fully prepared to take the Uniform CPA Examination, which is why Bryant University graduates boast a pass rate well above the national average. Students who hear that the CPA Exam is hard often find that, with the help of Ë¿¹ÏÊÓƵ exceptional faculty and emphasis on student success, it may not be as difficult for them as they expect.
Prepare to start your career as a licensed CPA with Bryant University.