How Long are the CPA Exams?
How Long Are the CPA Exams? 2026 Duration, Structure, and Time Limits
Total testing hours, question counts, score validity windows, and everything else you need to plan your CPA exam timeline.
Each section of the CPA exam is exactly 4 hours long. Since every candidate must pass four sections, the total testing time for the entire CPA exam is 16 hours. That number does not include study time, scheduling, or travel to the testing center. It is strictly the time you spend sitting in front of a Prometric computer.
This article breaks down the full structure of each section so you know exactly what to expect before you sit down on exam day: how many questions, how the exam is organized, how long your scores are valid, and how quickly you can expect results.
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Get My Free CPA 101 CourseWhat Are the 4 CPA Exams? 2026 Blueprint
Under the 2024 CPA Evolution model that governs all 2026 exam windows, the structure is as follows:
Core Sections (All 3 Required)
- AUD - Auditing and Attestation
- FAR - Financial Accounting and Reporting
- REG - Taxation and Regulation
All three Core sections must be passed by every candidate regardless of career path or employer.
Discipline Sections (Choose 1)
- BAR - Business Analysis and Reporting
- ISC - Information Systems and Controls
- TCP - Tax Compliance and Planning
Candidates choose the Discipline that best aligns with their career focus. The choice does not restrict future job opportunities.
Study Tip: The old BEC section no longer exists as of the 2024 CPA Evolution. If you see study materials or practice questions that reference BEC, they are outdated. Make sure everything you are using reflects the current six-section blueprint (three Core, three Discipline options).
How Long Is the CPA Exam? Key Facts
The 4-hour clock is your active testing time. Prometric also offers an optional 15-minute standardized break between testlets. If you take this break, the clock pauses. You do not lose testing time by using it.
There is also an introductory screen and a short survey at the end of each section. These are not counted against your 4-hour limit. Your seat time at the testing center will be slightly longer than 4 hours per section once you account for sign-in procedures, the NDA agreement, and the exit survey.
| Section | Type | Testing Time | Optional Break |
|---|---|---|---|
| AUD | Core | 4 hours | 15 minutes (clock pauses) |
| FAR | Core | 4 hours | 15 minutes (clock pauses) |
| REG | Core | 4 hours | 15 minutes (clock pauses) |
| BAR | Discipline | 4 hours | 15 minutes (clock pauses) |
| ISC | Discipline | 4 hours | 15 minutes (clock pauses) |
| TCP | Discipline | 4 hours | 15 minutes (clock pauses) |
| Total (4 sections) | 16 hours | Up to 60 minutes across all sections | |
Kyle's 90+ Score Insight: Pacing matters more than most candidates expect. Four hours sounds like plenty of time, but the TBSs (task-based simulations) in the second half of the exam are significantly more time-intensive than MCQs. Do not spend so long on the MCQ testlets that you are rushing through the simulations. AUD and REG candidates in particular need to be deliberate about this.
How Many Questions Are on the CPA Exam? 2026 Blueprint
The table below reflects the official 2026 CPA Exam Blueprint question counts for all six sections:
| Section | MCQs | TBSs | MCQ Score Weight | TBS Score Weight |
|---|---|---|---|---|
| Core Sections | ||||
| AUD | 78 | 7 | 50% | 50% |
| FAR | 50 | 7 | 50% | 50% |
| REG | 72 | 8 | 50% | 50% |
| Discipline Sections | ||||
| BAR | 50 | 7 | 50% | 50% |
| ISC | 82 | 6 | 60% | 40% |
| TCP | 68 | 7 | 50% | 50% |
ISC Exception: ISC is the only section where MCQs and TBSs are not weighted equally. MCQs make up 60% of your ISC score and TBSs make up the remaining 40%. If you are sitting for ISC, your MCQ performance carries more weight than in any other section.
One thing worth understanding: not every question on your exam counts toward your score. The AICPA embeds a small number of pretest questions into each section to evaluate potential future exam items. You will not know which questions are pretest and which are operational, so treat every question as if it counts.
How Is Each Section Organized? Testlet Structure
A testlet is simply a block of questions delivered together. The exam moves from MCQ testlets to TBS testlets in a fixed order. You cannot go back to a previous testlet once you submit it and advance.
| Section | Testlet 1 (MCQ) | Testlet 2 (MCQ) | Testlet 3 (TBS) | Testlet 4 (TBS) | Testlet 5 (TBS) |
|---|---|---|---|---|---|
| AUD | 39 | 39 | 2 | 3 | 2 |
| FAR | 25 | 25 | 2 | 3 | 2 |
| REG | 36 | 36 | 2 | 3 | 3 |
| BAR | 25 | 25 | 2 | 3 | 2 |
| ISC | 41 | 41 | 1 | 3 | 2 |
| TCP | 34 | 34 | 2 | 3 | 2 |
The optional 15-minute standardized break is available between testlets. Most candidates take it between the MCQ testlets and the TBS testlets, which is a natural transition point in the exam. Taking a short break before shifting mental gears into the simulations is generally a sound strategy.
Study Tip: On the MCQ testlets, the second testlet adjusts in difficulty based on your performance on the first. If you perform well on Testlet 1, Testlet 2 will be harder. A harder second testlet is actually a good sign. It means the exam is responding to strong performance, which positions you well for a passing score.
Wondering how difficult the CPA exam actually is beyond the time limits?
Read our full breakdown of CPA exam pass rates by section to understand which sections candidates struggle with most and why.
How Long Do You Have to Pass the CPA Exam? Important Update
NASBA approved the extension from 18 months to a 30-month rolling window, giving candidates significantly more runway to complete all four sections without losing credit on earlier passing scores.
Here is how the window works in practice:
The clock starts when your first passing score is officially released.
The 30-month window does not start when you sit for the exam or when you find out your score in the testing center. It begins on the official score release date for your first passing section.
You must pass three more sections within that 30-month window.
If you pass AUD in January 2026, you have until July 2028 to pass FAR, REG, and your chosen Discipline section. Any credit earned outside that window expires and must be retaken.
The window is rolling, not fixed to a calendar year.
It does not reset at the start of a new year. The 30 months are counted from your specific first passing score date regardless of when that falls.
Do Not Confuse the Testing Window with the Score Validity Window: Some states have their own additional requirements, including ethics exams or experience hour timelines, that have separate deadlines. The 30-month window governs CPA exam credit at the national level. State-specific licensure requirements are separate and vary by board of accountancy.
Kyle's 90+ Score Insight: The 30-month window is generous, but do not let it become an excuse to delay. The candidates who earn licensure fastest are the ones who create a realistic schedule before they sit for their first exam. Map out which sections you plan to take and when before you even register. Candidates who schedule loosely almost always take longer than they planned.
How Long Does It Take to Get CPA Exam Results?
There are two distinct score release cadences depending on which section you sat for:
Core Sections (AUD, FAR, REG)
Scores are released on a rolling schedule, roughly every two to three weeks. NASBA publishes a target score release calendar at the start of each year. The typical turnaround from your exam date to score release is between two and five weeks, depending on where your exam falls in the release cycle.
Discipline Sections (BAR, ISC, TCP)
Discipline section scores are released only four times per year, once per quarter. If your exam date falls near the end of a release window, your wait time could be six to eight weeks. Plan accordingly when you schedule your Discipline section, especially if you are close to the end of your 30-month window.
Practical Tip: Check the NASBA score release calendar before you schedule your exam date. Sitting for a Discipline section early in a quarterly window gives you the fastest score turnaround and the most time to react if you need to retake.
Skill Levels Tested Per Section 2026 Blueprint
Questions are classified into four skill levels: Remembering and Understanding, Application, Analysis, and Evaluation. The percentages below reflect the approximate weight of each skill level on each section of the 2026 exam:
| Section | Remembering and Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD | 30-40% | 30-40% | 15-25% | 5-15% |
| FAR | 5-15% | 45-55% | 35-45% | -- |
| REG | 25-35% | 35-45% | 25-35% | -- |
| BAR | 10-20% | 45-55% | 30-40% | -- |
| ISC | 55-65% | 20-30% | 10-20% | -- |
| TCP | 5-15% | 55-65% | 25-35% | -- |
These percentages have a direct impact on how you should study. A section like ISC, where over half the questions test basic recall and recognition, calls for a very different approach than FAR or BAR, where the majority of questions require you to apply concepts and analyze multi-step scenarios.
AUD: The Most Conceptual Core Section
AUD is unique in that it is the only section with questions at the Evaluation level. You are not just applying rules. You are expected to judge the appropriateness of auditor decisions, weigh evidence, and reason through scenarios where the right answer is not always black and white.
FAR and BAR: Heavily Application-Driven
Both FAR and BAR weight Application and Analysis questions at over 80% combined. This means most of your study time should be spent working through problems, not reading. Passive review of concepts is not enough for either section.
Frequently Asked Questions
How many hours is each CPA exam section?
Each section is exactly 4 hours of active testing time. Every candidate must pass four sections (three Core sections plus one Discipline section), which means the total testing time for the complete CPA exam is 16 hours. The optional 15-minute standardized break pauses the clock and does not reduce your testing time.
How many questions are on the FAR CPA exam?
FAR contains 50 MCQs and 7 TBSs. The 50 MCQs are split into two testlets of 25 questions each. The 7 TBSs are distributed across testlets 3, 4, and 5. MCQs and TBSs each account for 50% of your FAR score.
Do CPA exam scores expire?
Yes. A passing score on any CPA exam section is valid for 30 months from the date it is officially released. If you do not pass all four sections within that 30-month window, any credit earned outside the window expires and must be retaken. This replaces the previous 18-month rule.
Can you retake the CPA exam?
Yes. There is no limit to the number of times you can retake a failed CPA exam section. You can reschedule as soon as your score is released and seat time is available at your Prometric testing center. Each retake requires a new exam fee and a new Notice to Schedule (NTS) from your state board.
What is the order of difficulty for the CPA exam sections?
Based on historical pass rate data, FAR consistently has the lowest first-time pass rate, making it widely considered the hardest section. AUD and REG are generally considered moderately difficult. Among the Discipline sections, BAR tends to have the lowest pass rates due to its significant overlap with FAR-level financial accounting content. That said, pass rates vary by candidate background, and the section you find hardest will depend on your experience. For the most current pass rate data, see our CPA exam pass rates breakdown.
How much does the CPA exam cost?
CPA exam fees vary by state because each state board of accountancy sets its own application and registration fees. The Prometric examination fee charged by NASBA is approximately $250 to $300 per section, but the total out-of-pocket cost including application fees, NTS fees, and any retake fees typically runs between $1,000 and $2,000 for all four sections. Check your specific state board website for the exact fee schedule that applies to you.
How long does it take to prepare for the CPA exam?
Most candidates spend between 300 and 500 total study hours across all four sections, averaging roughly 80 to 150 hours per section depending on their background. Working professionals typically need 3 to 6 months per section when studying 10 to 15 hours per week. Candidates who sit for multiple sections in quick succession can complete the entire exam in 12 to 18 months. The key variable is not just time spent studying but how efficiently you study during that time.
Ready to build your CPA study plan?
Now that you know exactly how long each section is and what to expect on exam day, the next step is building a study schedule that gets you through all four sections efficiently. My Free CPA 101 Course includes the complete study system I used to score 90+ on every section, including how to sequence your exams and how to manage your time inside the 30-month window.
Kyle Ashcraft is a CPA who scored a 90+ on all four CPA exams. Kyle founded Maxwell CPA Review, a boutique exam-prep company offering a comprehensive CPA exam review course and private tutoring.