If you're on the path to becoming a Certified Public Accountant (CPA), you've likely started thinking about the CPA exam—and for good reason. It may be daunting to think of tackling this challenging exam, but with the right preparation, you can go into the exam confidently. Whether you're a college student preparing for graduation or a recent grad ready to take the next step, this guide will help you understand what to expect and how to prepare for the CPA exam.
The CPA exam is designed to ensure that you have the knowledge and skills required to practice as a CPA. It’s divided into three main sections:
Then, you will choose one of the three disciplines*:
*These disciplines replaced the BEC portion of the previous testing format.
Each section is four hours long, and you need to pass all four within an 18-month period. The passing score for each section is 75, which may not sound like much, but takes a lot of preparation to achieve.
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Preparing for the CPA exam is all about strategy and commitment. Here are five tips to help you get started:
The CPA exam requires more than 300 hours of study time, which can feel overwhelming. The key is to break it down into manageable chunks. First, decide which section you’ll take first—many candidates start with FAR since it's considered the hardest. Then, create a weekly study plan that outlines what topics you'll cover each day, and how many practice questions or simulations you’ll complete. Consistency is crucial, so make sure to build in time for review and practice exams.
Investing in quality CPA review courses and materials can make all the difference. Popular programs like Becker, Wiley, and Surgent offer comprehensive study plans, practice questions, and simulations that mirror the actual exam format. Some even provide adaptive learning technology, which can help focus your studies on areas where you need the most improvement. Most importantly, make sure your materials are up to date, as accounting standards change frequently, and you’ll want the most current information.
“It is important to properly prepare for the CPA exam so that you maximize your chance of passing. To give yourself the best shot, take full advantage of a review course. Determine the course format that works best for you and stick with it,” says Elizabeth Zimnawoda, CPA.
Each section of the CPA exam consists of multiple-choice questions (MCQs) and task-based simulations (TBS). Familiarizing yourself with the format of these questions is essential to avoid surprises on test day. Many review programs include sample exams that mimic the real testing experience, helping you get comfortable with the question types, time constraints, and test interface.
Taking practice exams under real-time conditions is one of the best ways to prepare. Not only does it help you get used to the format, but it also helps with time management—a critical skill during the actual exam. Try to complete several full-length practice exams before your test day. After each one, review your answers and focus on areas where you struggled. Practice exams also help reduce test anxiety since you'll know exactly what to expect.
“Strong preparation helps you to find the areas you may struggle with and work to improve those skills. Without preparing, you would be entering the exam with no knowledge of what to expect for the exam section. Proper preparation helps build your confidence which can be a useful asset when sitting in the exam room,” says Trevor Foster, CPA.
While the CPA exam is heavily focused on technical accounting skills, don’t overlook the importance of written and verbal communication. Some task-based simulations require you to craft well-organized responses to business-related questions, demonstrating your ability to communicate effectively. Practice your writing by summarizing complex accounting topics clearly and concisely. This will not only help you on the exam but also in your future career as a CPA.
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On the day of your exam, it’s normal to feel some anxiety, but preparation can help you stay calm. Here’s what to expect:
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Once you’ve completed all four sections of the CPA exam, you’ll receive your scores from NASBA (National Association of State Boards of Accountancy). It can take anywhere from a few days to a couple of weeks to get your results, depending on when you took the exam. If you didn’t pass on your first try, don’t worry—it’s common. Reflect on which areas you struggled with, adjust your study plan, and try again.
The CPA exam is a major milestone in your accounting career. It’s tough, but with the right preparation, you can pass and move one step closer to becoming a CPA.
To help our employees achieve this step in their careers, Blue & Co. offers financial assistance for the CPA exam and prep courses, as well as bonuses, for those who pass the exam while with our firm. To learn more about Blue’s employee benefits, take a look at our Benefits page.