CPA

The Ultimate Guide to CPA Exam Prep

April 2, 2026

10 min read

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Marketing Manager, Content

You're ready to take the next step in your career and earn your CPA license, but first, you need to pass the CPA Exam. Success starts with knowing what to expect, getting smart strategies in place, and having a solid grasp of the exam structure. We're sharing an in-depth look at CPA prep that includes everything you need to know, from eligibility to sit for the exam to walking into the testing center.

Summary: How to Prepare for the CPA Exam?

To successfully prepare for the CPA Exam, candidates must understand eligibility requirements, navigate the four-section structure, and implement comprehensive planning regarding study strategy, costs, and exam-day readiness.

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When Can I Start CPA Exam Prep?

Before you can schedule your exam dates, and even before you start your CPA prep, understand the CPA Exam requirements and whether you're eligible to sit for the exam. Every state has different guidelines, and your state may have CPA eligibility requirements related to:

Age
Number of college hours earned
Number of college hours in accounting or business
Holding a degree
Holding a degree in a specific major or concentration
Residency

Checking your state's requirements will make sure you have everything you need and don't experience any setbacks going into CPA prep.

What Is the CPA Exam Format?

You need to pass four sections of the CPA Exam—three Core sections and one Discipline. Core sections cover the foundational and universal information in accounting, audit, and tax, while Disciplines dive deeper into a specific area of interest. Here's a breakdown of each section of the CPA Exam. Each section is four hours long and consists of both multiple-choice questions and task-based simulations across different skill levels to determine your ability to recall, apply, analyze, and evaluate information.

What Are the CPA Exam Core Sections?

All CPA candidates must take these three sections.

Financial Accounting and Reporting (FAR) consists of 50 MCQs and seven TBSs and tests knowledge of financial reporting frameworks and practices for for-profit, not-for-profit, and government organizations.
Auditing and Attestation (AUD) consists of 78 MCQs and seven TBSs and covers the auditing process, attest engagements, and professional ethics.
Taxation and Regulation (REG) consists of 72 MCQs and eight TBSs and tests knowledge of tax practice, including ethics, professional responsibilities, US business law, and federal tax compliance.

What Are the CPA Exam Discipline Sections?

All CPA candidates must take one of these three sections.

Business Analysis and Reporting (BAR) consists of 50 MCQs and seven TBSs and builds on knowledge from FAR related to more complex technical accounting topics and financial statement analysis.
Information Systems and Controls (ISC) consists of 82 MCQs and six TBSs and builds on knowledge from AUD related to data management, IT audit and advisory services, and System and Organization Controls (SOC) engagements.
Tax Planning and Compliance (TCP) consists of 68 MCQs and seven TBSs and builds on knowledge from REG to test your knowledge related to federal tax compliance and personal financial planning related to preparing and reviewing individual tax returns.

How to Plan Your CPA Prep

Before you dive into CPA prep, you'll need to do a bit of planning first, including choosing a Discipline, the best order to take your sections, knowing how to schedule your exam, budgeting how much time you'll need to study, and budgeting financially.

Choosing a Discipline

You'll need to choose a CPA Exam Discipline section to take, so consider these factors:

Are you more interested in financial analysis and reporting, auditing and data, or tax? For example, if you're interested in information technology and data management, ISC may be the right fit for you.
What career do you want to go into (or already work in)? For example, if you work in tax and want to stick with it for your career, TCP would align closely with your goals.
What area do you feel most confident in? For example, if you did well in the more technical aspects of accounting and reporting, think about taking BAR as your Discipline.

While a Discipline can help you determine what path you take in your career and help you specialize your knowledge into accounting, audit, or tax, it's not set in stone. Just because you choose ISC doesn't mean you're locked into working in Audit for the rest of your life, so don't feel too pressured by choosing a Discipline.

Need help choosing a Discipline? Take our 4-question quiz to find the right one for you!

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What Is the Best Order to Take the CPA Exam?

Once you choose your Discipline, you'll want to consider the best order to take the CPA Exam. We recommend deciding these major points that will form your exam section order:

Decide if you want to start with the challenge of FAR that will set you up with a strong foundation (and get the most lengthy study time under your belt before the 30-month CPA expiration timeline begins), or if you'd rather start slightly easier and gain a win to kick off your journey.
Choose your Discipline. We recommend taking your Disciple directly after the Core section to which it corresponds, while that specialization is still fresh in your mind.

For example, if you choose TCP as your Discipline and you prefer to start with the more foundational FAR, the best CPA Exam order is:

If you plan to take TCP and you're more comfortable starting with tax topics, your best CPA Exam order is:

How to Schedule Your CPA Exam

When you're eligible to take the exam and you've applied with your state board to sit for the exam, you'll receive a notice to schedule (NTS) or an authorization to test (ATT) from NASBA. Once you have that, you can schedule your exam date through Prometric. When you schedule, you don't need to choose a testing center before choosing your date. Also, make sure you give yourself plenty of time to study before your test date!

Can I Request CPA Exam Accommodations?

If you have a disability recognized under the Americans with Disabilities Act (ADA) or other needs, you may be eligible for CPA Exam accommodations, such as extra time or adaptive equipment. Follow these steps to request accommodations:

Submit the required forms and documentation to your state board of accountancy
Contact Prometric to schedule your accommodations
Verify that your accommodations are accurately reflected in your confirmation email.

How Long Does It Take to Study for the CPA Exam?

Part of CPA prep is planning how long to study for the CPA Exam. As mentioned, you'll need to give yourself plenty of time. Becker recommends between 400 and 600 total hours of study, depending on your Discipline. Breaking it down by section, we recommend:

FAR: 120 to 150 hours
AUD: 110 to 140 hours
REG: 80 to 110
BAR: 120 to 150
ISC: 60 to 90
TCP: 60 to 90

Of course, these are just guidelines! You may need more time to be fully prepared and understand the concepts on each section.

How Much Does the CPA Exam Cost?

In addition to setting aside time, you'll also need to set aside money to take the CPA Exam. You'll need to pay for your initial eligibility application, the registration fee per section, and the examination fee per section. While the fees vary from state to state, the average CPA Exam cost is between $1,500 and $2,000. This does not include any retake costs, any CPA Exam Review materials, or any other fees.

Before you balk at the cost, having a CPA license offers an excellent return on investment, like CPA salary, career advancement, and more!

Top 5 CPA Prep Tips for Success

Once you're ready to study, you want to make sure it counts! Use these tips and strategies to pass the CPA Exam.

#1: Create a Study Plan

Allocate dedicated time each week to study, making sure to keep it realistic and factors in your other obligations. For example, if you have a full-time job and small children, you'll want to factor in these time constraints when mapping out your plan. It may not be realistic to block out 20 to 30 hours a week to study, but you could do eight to 10 hours.

Sticking with a realistic plan will help you stay motivated and on track to be ready for Exam Day!

#2: Practice Time Management

Four hours may seem like a long time, but once you're sitting for the exam, it goes by quickly. Take simulated exams to mimic the real thing so you know exactly what to expect and how to manage your time during each section.

#3: Take Notes As You Study

Whether you're watching a video or reading a textbook, take notes that summarize key points to reinforce your learning and create a quick-reference guide. These notes will be great before taking a practice test or simulated exam, too.

#4: Use Becker's CPA Exam Review

Having a review course that teaches you what you need to know to pass the exam is essential. Becker's CPA Exam Review includes comprehensive resources and materials, expert instruction, and unlimited support to ensure you have what you need to get Exam Day Ready^SM.

#5: Know What to Expect on Exam Day

Understanding the testing environment is important to avoid surprises and setbacks on the day of your CPA Exam.

Know where your Prometric testing center is and how long it takes to get there.
Don't be late for the exam as they may not let you take it, and you'll have to reschedule.
Dress in comfortable clothes so you don't have any distractions while you're taking the exam.
Bring your valid photo ID and your NTS or ATT to your Prometric center.

Download the Free CPA Exam Guide to Learn More

Becker's FREE CPA Exam Guide provides an in-depth look at what's on the CPA Exam, what to expect, study tips, and even practice questions to test your knowledge! Download your FREE guide to get started.