Becoming a CPA: Exam Sections, Requirements, and Timeline
By Muntasir Minhaz • Published Aug 04, 2026 • Graduate & Professional School
Becoming a CPA means meeting your state's credit-hour requirement, passing four exam sections within a 30-month window, completing supervised work experience, then applying for your license through your state board.
🎓 Exam has 3 required Core sections (AUD, FAR, REG) plus 1 Discipline section you choose (BAR, ISC, or TCP)
⏱️ Most states give you a rolling 30-month window from your first passed section to finish the rest
📩 You need a 75 or higher on each section to pass
Experience requirement runs 1-2 years depending on which state pathway you follow
Total timeline from bachelor's degree to license typically runs 1-3 years past graduation
Step 1: Meet your state's education requirement
Before you sit for the exam, confirm your state board of accountancy's credit-hour and coursework rules. Most states still require 150 total college credit hours, 30 more than a standard bachelor's degree, though a growing number now accept 120 hours plus two extra years of work experience instead. Requirements and effective dates differ by state, so check your specific board rather than assume the national model applies exactly where you live.
Step 2: Pass the CPA exam's four sections
The exam moved to a new structure in 2024 called CPA Evolution. Every candidate passes the same three Core sections, then picks one Discipline section that matches their career interest, per the AICPA .
| Section | Focus | Required? |
|---|---|---|
| Auditing and Attestation (AUD) | Audit and attestation engagements | Core, required for all |
| Financial Accounting and Reporting (FAR) | Financial statements and reporting standards | Core, required for all |
| Taxation and Regulation (REG) | Federal taxation and business law | Core, required for all |
| Business Analysis and Reporting (BAR) | Advanced financial reporting and analysis | Choose one of three Discipline sections |
| Information Systems and Controls (ISC) | IT audit and systems controls | Choose one of three Discipline sections |
| Tax Compliance and Planning (TCP) | Tax compliance and planning | Choose one of three Discipline sections |
Each section runs four hours, and you need a scaled score of 75 or higher to pass. Core sections use continuous testing, so you can schedule them close together, while Discipline sections are offered on a quarterly schedule.
Once you pass your first section, most states now give you a rolling 30-month window to pass the remaining three, up from the previous 18 months, according to the change adopted by the National Association of State Boards of Accountancy . If you miss the window, you lose credit for the section that expires and have to retake it. Confirm your own state has adopted the 30-month window, since each state board adopts the rule change individually.
Choosing your Discipline section
Pick the Discipline section that matches where you want your career to go, since all three lead to the same CPA license. BAR fits students headed toward external audit or complex financial reporting roles at public accounting firms. ISC fits students interested in IT audit, systems and controls, or the intersection of accounting and technology. TCP fits students who want to build a career in tax planning and compliance rather than audit work.
Step 3: Complete your experience requirement
States require supervised professional experience under a licensed CPA before you qualify for a license, typically one year under the traditional 150-hour pathway or two years under the newer 120-hour alternative. Many candidates complete this experience at a public accounting firm or in an accounting role at a company, working alongside a licensed CPA who signs off on your hours.
Step 4: Apply for your license
Once you have passed all four exam sections, met your state's education requirement, and completed your experience hours, you submit a license application to your state board of accountancy. Some states also require a short ethics exam as part of this final step. Processing time varies by state, so submit your application as soon as you meet every requirement.
Typical timeline from graduation to CPA
A student who meets the 150-hour requirement during a five-year undergraduate and MAcc track, passes the exam within a year, and completes one year of experience often becomes licensed within one to two years of finishing their coursework. A student who takes the 120-hour pathway trades a fifth year of school for a second year of work experience, which stretches the post-graduation timeline but starts full-time income sooner.
License mobility across states
NASBA has moved toward an individual-based mobility model, meaning a CPA's ability to practice across state lines now depends on their own qualifications rather than a formal reciprocity agreement between two specific states, according to NASBA . If you plan to work across state lines or move states after licensure, check how your chosen pathway, 150-hour or 120-hour, affects mobility in the states where you plan to practice.
Study time to expect
Most candidates spend several months preparing for each section on top of full-time work or a final year of school, and total study time across all four sections commonly runs several hundred hours. Build a study schedule around your work or class commitments before you register for your first section, since the 30-month window to finish all four sections starts as soon as you pass one.
Beyond the four exam sections
Many state boards also require a separate short ethics exam before they issue your license, on top of the four CPA exam sections. Build this into your timeline as a final step alongside your license application, since it is easy to overlook after months of studying for the main exam sections.