PocketCPA

CPA exam requirements by state: credit hours, fees and ethics for all 55 jurisdictions

Credit-hour, fee, ethics, experience and exam-window requirements for every US CPA jurisdiction, each sourced to its state board. Last reviewed 2026-08-10.

What is a passing score on the CPA exam?

A passing CPA exam score is 75 on a scale of 0 to 99, in every jurisdiction. The score is scaled, not a raw percentage correct.

How many sections does the CPA exam have?

The CPA exam has 4 sections totalling 16 hours: three core sections (AUD, FAR, REG) plus one discipline section chosen from BAR, ISC or TCP. Each section is 4 hours.

What is the format of each CPA exam section?

Each CPA exam section has 5 testlets per section: 2 multiple-choice + 3 task-based simulations. MCQ and TBS are weighted 50/50 (ISC is 60/40).

How many credit hours do you need for the CPA exam?

Credit hours to sit for the CPA exam range from 18 to 150 depending on the jurisdiction, and all 55 jurisdictions are listed below. Most require 150 semester hours for licensure, though that is changing: Ohio began allowing licensure at 120 hours with two years of experience on 1 January 2026.

How long do you have to pass all four CPA exam sections?

The exam credit window ranges from 18 to 36 months depending on the jurisdiction. It sets how long you have to pass all four sections after passing the first.

How much does the CPA exam cost?

The CPA exam fee per section ranges from $262.64 to $262.64 across the 55 jurisdictions, before application and evaluation fees. What actually drives the cost of becoming a CPA.

What is the total cost to become a CPA?

Becoming a CPA costs roughly $2,293 to $5,581 in fees and materials: application, four exam sections at $262.64 each, a review course at $1,000 to $4,000, and the ethics exam at $245 to $320. University tuition is excluded and is usually the largest cost.

What order should you take the CPA exam sections in?

The commonly recommended CPA exam order is FAR, then AUD, then REG, then Discipline. FAR first: It is the most comprehensive and technical section and underpins the others, so take it while motivation is highest. AUD second: It builds directly on FAR (financial reporting and internal control), so those concepts are still fresh. REG third: A shift to rule-based tax and law content gives mental variety while you keep momentum. Discipline last: You benefit from cumulative knowledge and have time to pick the discipline that best fits your career.

Which CPA discipline section should you choose?

The CPA exam has three core sections (AUD, FAR, REG) that every candidate takes, plus one discipline section chosen from BAR, ISC, TCP. You take only one discipline, and the choice does not restrict your licence: a CPA licensed after passing BAR, ISC or TCP holds the same licence.

Did the CPA exam window change from 18 months to 30 months?

Yes. NASBA amended UAA Model Rule 5-7 in April 2023, replacing the old 18-month window with 30 months. Most jurisdictions have adopted it; a few are still updating their rules. The window is now 30 months in most jurisdictions. Once you pass your first section, a rolling 30-month clock starts (measured from that section’s score-release date). You must pass the remaining three within that window or the first credit expires and rolls forward.

Is any CPA section weighted differently?

ISC is the one CPA section weighted differently: it is 60% multiple-choice and 40% task-based simulations, where the other five sections are 50/50.

What are the steps to becoming a CPA?

The steps to becoming a CPA are: 1. Meet the education requirement; 2. Apply through your board / NASBA; 3. Receive your Notice to Schedule (NTS); 4. Schedule and test at Prometric; 5. Pass all four sections; 6. Pass the ethics exam; 7. Complete the experience requirement; 8. Apply for your license.

CPA requirements by jurisdiction

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account. See also how to tell whether CPA study material is current, NTS validity and retakes, and what actually drives the cost.

Jurisdiction figures are compiled from each state board's published requirements, with the source link on every jurisdiction page. 2 of 55 are not independently re-verified and say so on their own page.