Becoming a Certified Public Accountant (CPA) in the U.S. is a significant step toward a successful career in accounting and finance. This guide covers everything you need to know about the CPA exam, including exam subjects, registration requirements, and the best resources to prepare effectively.

What is the CPA Exam?

The CPA exam is a standardized test administered by the American Institute of Certified Public Accountants (AICPA). It is required for individuals seeking CPA licensure in the U.S. The exam assesses knowledge in accounting, taxation, auditing, and business concepts.

CPA Exam Structure and Subjects

The CPA exam consists of four sections, each focusing on a key area of accounting and finance:

1. Auditing and Attestation (AUD) – Covers auditing processes, ethics, and risk management.
2. Business Environment and Concepts (BEC) – Includes corporate governance, economic concepts, and business operations.
3. Financial Accounting and Reporting (FAR) – Tests knowledge of financial statements, GAAP, and reporting standards.
4. Regulation (REG) – Focuses on U.S. taxation, business law, and professional responsibilities.

Candidates must pass all four sections within an 18-month window to obtain CPA certification.

CPA Exam Registration Requirements

Each U.S. state has its own CPA eligibility criteria, but the general requirements include:

• Education: A bachelor’s degree with 120–150 credit hours in accounting and business courses.
• Experience: Some states require 1–2 years of work experience under a licensed CPA.
• Ethics Exam: Some states mandate an additional ethics examination.
• Identification: International candidates may need a valid passport and credential evaluation.

How to Register for the CPA Exam

1. Determine Eligibility: Check state-specific requirements through the National Association of State Boards of Accountancy (NASBA).
2. Submit Application: Apply through your state’s Board of Accountancy and pay the application fee.
3. Receive Authorization to Test (ATT): Once approved, you’ll receive an ATT, allowing you to schedule exams.
4. Schedule Exams via Prometric: Choose exam dates and testing centers through Prometric.
5. Prepare for the Exam: Use study materials and review courses to enhance your chances of passing.

Best CPA Exam Preparation Materials

To increase your chances of success, consider these top CPA study resources:

• Becker CPA Review – A widely used review course with adaptive learning technology.
• Gleim CPA Review – Known for its comprehensive question bank and simulations.
• Roger CPA Review – Offers engaging video lectures and interactive study tools.
• Surgent CPA Review – Features AI-driven study plans tailored to your weaknesses.
• Wiley CPAexcel – Provides concise lessons and thousands of practice questions.