Every state requires a passing score on the CPA exam for licensure as a certified public accountant. Here’s what you need to know about the current exam structure before you start building your study plan. 

Three Core Sections (required for all candidates): 

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

One Discipline Section (choose one): 

  • Business Analysis and Reporting (BAR) 
  • Information Systems and Controls (ISC) 
  • Tax Compliance and Planning (TCP) 

The total exam is still computer-based and administered in sections; candidates select a discipline specialization that aligns with their career focus. The passing score is 75 for each section. The exam uses multiple-choice questions, task-based simulations, and communication-based tasks.

The exam uses a variety of formats, including multiple-choice questions, written communications tasks and task-based simulations. You’ll need a comprehensive knowledge of accounting principles to score a passing grade, though it’s good to note that you’re not expected to complete all sections of the exam in one sitting. You can schedule each exam section ahead of time in separate sessions.

Preparation strategy matters as much as the hours you log. These tips are organized to address both the mindset and the mechanics of effective CPA exam preparation.

General CPA Exam Study Tips: Building the Right Mindset

1. Get Plenty of Rest

You’ve heard this advice all your life, but it has never been more important than it will be in the days leading up to your CPA exam. Depriving yourself of sufficient sleep can shorten your attention span, cause your focus to drift and create gaps in your memory. It can give you a headache on the day of the big test, and it can make a four-hour session feel more like four days.

If you feel you must cram in the weeks leading up to the test, make sure you ease off with at least a week to spare. Take this time to straighten out your nighttime routine and get back in the groove of sleeping for at least eight hours a night.

2. Balance Studying and Personal Life

College requires some sacrifice, and so does studying to get a passing score on your CPA exam. In the weeks leading up to your state board exam, try to minimize distractions. Make friends and family aware of the importance of what you’re doing and how difficult you expect the exam content to be. Limit the time you spend away from home and set aside dedicated time each night for study.

For professionals studying while working full-time, this balance is especially critical. Be realistic about how many study hours you can sustain each week. Consistent study over three to four months outperforms intense cramming over six weeks for most people. Communicate your timeline clearly to your employer and family, so expectations are managed on all sides. 

3. Don’t Be Afraid to Ask for Help

The people who care about you the most want you to succeed. And while it may be difficult to admit you need help, you’d be surprised at the many ways others can come through for you during this stressful time. Friends and family can help in various ways, including:

  • Becoming your dedicated study buddy
  • Including you in their established study group
  • Setting up a quiet area in their home for you to hit the books
  • Doing your grocery shopping
  • Bringing you pre-made meals
  • Making sure you get a bit of healthy downtime away from your accounting notes

4. Limit Distractions While Preparing and Studying

You have the option of deciding when you’ll take each exam section. Therefore, choose the times that are most convenient for you. This means avoiding those weeks when you might already be stressed by work or school or when other stressors, such as demands from family or friends, may cause you to feel distracted or less than focused on studying.

For working professionals, this means being strategic about which exam section you schedule first and when. Consider scheduling your first exam section during a slower period at work.. The ability to control your exam scheduling is one of the CPA exam’s most candidate-friendly features.

5. Determine Your Goals for the Exam

Remember, you don’t need a perfect score on your exam to become a certified public accountant – you only need a score of 75. A lot goes into scoring the different exam sections. You can learn more about the finer points of exam scoring from the Association of International Certified Public Accountants.

6. Have Confidence in Your Abilities

Your confidence level on test day will factor in to how well you perform. To this end, make sure you’re prepared, well-rested, and have eaten a healthy breakfast before sitting down to take your test. And remember that your best is more than good enough to pass your exam.

For working professionals with years of practical accounting experience, it’s worth acknowledging that real-world experience is a genuine asset on the CPA exam. Your field experience is not separate from your exam preparation; it is part of it.

7. Limit Procrastination

If you’re someone who is prone to procrastination, there are several good methods of overcoming your penchant for putting things off. Try a mobile app that doles out small rewards every time you reach a study goal, or enlist an accountability partner to help you buckle down and dig in. Break your study sessions down into small, manageable segments of time, and stick to your study goals for each session.

Under CPA rules, candidates must pass all sections within 30 months of passing their first section. Procrastinating on scheduling subsequent sections after passing your first one can result in losing credit for earlier sections. Build your full multi-section timeline before you sit for Section 1, not after.

8. Prioritize Your Mental Health and Stress Levels

The CPA exam has one of the highest failure rates of any professional licensure examination. According to NASBA data, pass rates for individual sections typically range from approximately 45–60%, depending on the section.

Normalizing the difficulty and planning your response to a potential retake without shame is a practical stress management strategy. Build your timeline with the assumption that you may need to retake at least one section.

9. Understand There Will Be Hard Questions and That It Is Okay to Get Questions Wrong

The CPA exam uses a multistage adaptive testing format for multiple-choice sections. The difficulty of subsequent question sets adjusts based on your performance on earlier sets. Getting a harder set of questions midway through the exam is actually a positive sign, not a cause for alarm. Understanding this format prevents unnecessary panic mid-exam.

10. Understand the 150 Credit Hour Requirement and How a Master’s Degree Fits In

Some states require 150 semester credit hours of college education for full CPA licensure. 

For students going directly from a bachelor’s to a master’s in accounting, this is particularly relevant: your graduate program is not just preparing you for a career. It may be directly fulfilling your licensure eligibility requirements. 

For working professionals already in the field, a master’s degree simultaneously satisfies the 150-hour requirement, adds credential value for promotion, and provides structured exam preparation through coursework aligned with CPA exam content areas. 

How to Start Studying for the CPA: Tips and Tricks

11. Take Practice Exams

Sample tests can be found on the website of AICPA-CIMA. They’ll familiarize you with the testing format and type of questions you’re likely to encounter, including answers to each question so you can check your own work.

12. Ask Others How They Prepared for the Exam

Find local professionals who’ve taken the test and tap them for pointers. Ask friends and family members if they can set up a time for you to talk with their own accountants.

13. Find a Quiet Study Area & Break Up Your Studying

Study away from noise and distraction. If your home is too full of roommates or family, try the library, outside or even in your car.

Set realistic goals for study sessions. Studying for an hour, five times a week is better than trying to stay focused for five hours straight on Sunday night. You might also consider taking notes with you wherever you go. Then, if you’re ever stuck waiting in line, you can pull out your notes and get in a quick study session.

14. Learn and Practice the Different Types of Exam Questions

Practice makes perfect. The more you familiarize yourself with sample exam content, the more confident you’ll feel on test day. To this end, it will be beneficial to take as many practice tests as possible. Other media can also help. Books, flashcards, and software are available that will help you prepare to earn a passing score.

15. Review the Exam Structure

Read up on how the exam will be administered and know the rules regarding breaks. If you have a good idea of what to expect on the big day, it will help everything go more smoothly.

16. Understand How the Exam Is Scored

The AICPA publishes detailed Exam Blueprints for each Core and Discipline section that specify the content area weightings and skill level distributions (Remembering and Understanding, Application, Analysis). Reviewing the Blueprint for each section you are preparing for is one of the most efficient ways to allocate your study time.

17. Utilize Online Exam Prep and Help & Review Past Exams

There are many free online resources you can use to help you prepare to take the certified public accountant exam.

Free resources: 

  • AICPA CPA Exam Sample Tests: official free practice questions 
  • NASBA CPA Candidate Bulletin: essential procedural and eligibility information 
  • Your state CPA society website: many offer free candidate resources and local study groups 
  • CPA Exam Club (Facebook group): active candidate community for current study strategies 

Paid review courses:

  • Becker CPA Review: widely considered the most comprehensive; typically, the highest-priced option
  • Surgent CPA Review: strong adaptive learning technology; popular with working professionals
  • Roger CPA Review (now part of UWorld): known for engaging teaching style
  • Wiley CPAexcel: solid materials with flexible pricing
  • Gleim CPA Review: strong for FAR and AUD sections
  • AccountingEdu.org

If you take and fail an exam section, don’t panic. This happens to many people. The good news is that you can use this as a learning opportunity. You’ll automatically receive a Candidate Performance Report letter that assesses your performance on the test. Review it to see where your strong points are and which areas require additional practice.

Choose the Right Discipline Section for Your Career Goals

The CPA exam requires every candidate to pass one of three Discipline sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Your choice should reflect both your career trajectory and your existing knowledge base. 

  • BAR (Business Analysis and Reporting): Best for candidates pursuing careers in public accounting, corporate accounting, financial reporting, or FP&A roles. Covers financial statement analysis, technical accounting, and data analytics. 
  • ISC (Information Systems and Controls): Best for candidates interested in IT audit, cybersecurity assurance, or systems-focused accounting roles. Growing in demand as technology risk management becomes a core function in accounting practices. 
  • TCP (Tax Compliance and Planning): Best for candidates targeting tax-focused careers in public accounting, tax advisory, or corporate tax departments. 

If you’re unsure, discuss your career goals with a faculty advisor or admissions advisor before selecting your discipline section. 

How Long Does It Take to Study for the CPA: Organization and Planning

There’s no right or wrong amount of time to study for your certified public accountant test. But if you stay organized and stick to your study routine, you’ll arrive at your goal in a more orderly fashion. Test Prep Insight recommends roughly 80 to 100 hours of study for each exam section. You may be able to shave valuable time off this estimate by following a few basic tips:

  • Create an overall study calendar/plan and stick to it
  • Use flashcards or other study tools
  • Stay true to how you study
  • Join a study group
  • Break down sections of the exam into separate areas to study
  • Give yourself plenty of time
  • Develop strong time management skills

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Keiser University Graduate School is ready to help you achieve your goal of gaining licensure as a certified public accountant. When you’re ready to continue your education and earn your Master of Accountancy or your Master of Business Administration in Accounting, Keiser University Graduate School is ready to answer any questions you may have. Along with online educational opportunities, we feature small class sizes and a personalized level of instruction you won’t find anywhere else. Contact a graduate admissions advisor today for more information!