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CPA Exam
Overview
The Uniform CPA Examination (CPA Exam) is comprised of Core and Discipline sections. Each section has a specific format, content, and time allocation. The three Core sections* are required and must be passed. Only one Discipline section must be passed. The exam is offered in a computer-based format on a continuous basis. There is no filing deadline.
Information on the content specification for these sections may be found at Learn what to study for the CPA Exam, a website providing the CPA Exam Blueprints.
CPA Exam Sections
The appointment time on your Notice to Schedule (NTS) will reflect examination testing time plus 30 minutes. The additional 30 minutes is allocated to complete the examination survey at the end of the exam. It is NOT additional testing time.
Core - Financial Accounting and Reporting (FAR)*
Financial Accounting and Reporting (FAR)*
- 4 hours
- 50 Multiple-Choice Questions
- 7 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate in the financial accounting and reporting frameworks used by for-profit (public and nonpublic) and not-for-profit entities, and includes standards and/or regulations issued by the FASB, U.S. SEC and the AICPA, including preparation and review of financial statements, account balances and transactions.
Data and technology – Verify the completeness and accuracy of source data used in the preparation of financial statements, supporting schedules and account balances.
Applied research will be assessed on reviewing and using excerpts of source materials (e.g. FASB Accounting Standards Codification). Foundational concepts related to the accounting requirements for state and local governments (GASB) will also be assessed.
Core - Auditing and Attestation (AUD)*
Auditing and Attestation (AUD)*
- 4 hours
- 78 Multiple-Choice Questions
- 7 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate when performing the following engagements: audit; attestation; and accounting and review service, while focusing on planning, risk assessment, performing procedures, obtaining evidence and reporting on these engagement types.
Data and technology – Data structure and flow through systems, completeness and accuracy of data using data analytic techniques to assist in risk assessment.
Applied research will be assessed on reviewing and using excerpts of source material (e.g. auditing standards, attestation standards, and accounting and review services standards).
Core - Taxation and Regulation (REG)*
Taxation and Regulation (REG)*
- 4 hours
- 72 Multiple-Choice Questions
- 8 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate with respect to U.S. ethics and professional responsibilities related to tax practice; U.S. business law; U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions and preparation and review of tax returns.
Data and technology – Verify the completeness and accuracy of source data and the outputs of automated validation checks for potential errors or anomalies.
Applied research will focus on reviewing and using excerpts of source materials (e.g. Internal Revenue Code and Treasury Regulations).
Discipline - Business Analysis and Reporting (BAR)
Business Analysis and Reporting (BAR)
- 4 hours
- 50 Multiple-Choice Questions
- 7 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate with respect to financial statements and analysis of financial information related to budgets and forecasts; using the technical accounting and reporting requirements of the FASB, U.S. SEC and GASB.
Data and technology – verify the completeness and accuracy of source data related to budgets and forecasts and derive the impact of actual and proposed transactions and events; determine the methods to transform data to be useful for decision-making; structure, formats and sources of data to prepare financial statements; and use outputs to explain, identify and detect discrepancies.
Applied research will focus on source materials (e.g. FASB and GASB).
Discipline - Information Systems and Controls (ISC)
Information Systems and Controls (ISC)
- 4 hours
- 82 Multiple-Choice Questions
- 6 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate with respect to information systems, including processing integrity, availability, security, confidentiality and privacy and the risks that the entity is intending to mitigate through the use of those controls. This section tests the knowledge and skills that CPAs must deminstrate with respect to data management, including data collection, storage and usage. It includes SOC1 and SOC2 engagements.
Applied research will focus on using source materials (e.g. standards, regulations, frameworks) to complete a range of tasks.
Discipline - Tax Compliance and Planning (TCP)
Tax Compliance and Planning (TCP)
- 4 hours
- 68 Multiple-Choice Questions
- 7 Task-based Simulations
This section tests the knowledge and skills that CPAs must demonstrate with respect to U.S. federal tax compliance for individuals and entities, focusing on nonroutine and higher complexity transactions; U.S. federal tax planning for individuals and entities and personal financial planning, including federal tax planning, determining tax implications, tax alternatives or business structures. Personal financial planning focuses on planning strategies and opportunities usually identified in connections with the preparation and review of individual tax returns.
Data and technology – verify the accuracy and completeness of source data to prepare returns and supporting schedules.
Applied research will focus on reviewing and using excerpts of source materials (e.g. Internal Revenue Code and Treasury Regulations) to complete a range of tasks.
NASBA Exam Fees
The National Association of State Boards of Accountancy (NASBA) sets the CPA Exam fee that must be paid before a section of the exam can be scheduled.
Fees for each section are based on costs for computer seat time, grading, and security measures provided before and during testing.
The Board does not receive any proceeds from the NASBA Exam Fee.
The Board will inform the applicant when the NASBA exam fees can be paid and the applicant may enter the NASBA CPA Exam portal to make the payment. Payment by credit card is required.
Fees are non-refundable and non-transferable.
NASBA Exam Fees
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Exam Scheduling
The Board sends an email notification to the applicant when the Eligibility Application is approved. You will have only 180 days from the date your application is approved to pay NASBA the examination fees for the section for which you are approved, schedule with Prometric, and take the section of the exam.
You should pay the NASBA exam fee as soon as possible so that the Notice to Schedule (NTS) is available. The NTS lists the section that you are approved to take and your unique section ID. An examination appointment cannot be scheduled without a valid NTS. You are required to take a printed copy of the NTS with you to the exam.
A CPA Exam candidate with a valid NTS may schedule to take the section at a Prometric Test Center in the United States, a U.S. territory, or at an international Prometric test center established by NASBA. Information will be provided on the NTS to assist the applicant in contacting Prometric to schedule an examination.
When the NTS is received, verify that all information is correct and that the name appearing matches EXACTLY the name on the identification documents that will be used during check-in at the testing center. IF IT DOES NOT MATCH, IMMEDIATELY CONTACT THE BOARD TO REQUEST A CORRECTION. A CPA Exam candidate will not be allowed to enter the testing center if the name of the identification documents does not exactly match the name on the NTS.
Applicants with approved testing accommodations should contact Prometric to select the date, time, and location for testing in one of the following ways:
- Place a telephone call to the Prometric Candidate Service Call Center at 1-800-967-1139.
- Hearing-impaired candidates using teletypewriter (TTY) may call 1-800-529-3590.
- To schedule a test, visit Prometric.
Exam Scoring
The Board receives scores from the National Association of State Boards of Accountancy (NASBA) in waves during and after each testing window. The Board validates each score before reporting it to the candidate. Score reports along with the performance reports are posted to the candidate portal on the Board’s website.
Exam candidates will receive an email from the Board with their score information.
Score reports include the following basic information: section name, section ID, date, section score, result, and credit status with respect to other sections taken.
The numeric scores are reported on a scale of 0–99, with 75 as the passing score. The scale does NOT represent “percent correct.” A score of 75 or above indicates performance that reflects sufficient knowledge and skills to protect public interest.
Authorization To Release Scores
The Texas State Board of Public Accountancy is often asked to provide score information about candidates to universities, CPA review course providers and employers. Statutory requirements prohibit the release of this information without the written consent of the individual. If you would like your score(s) on this CPA Examination released, please complete the Authorization to Release Scores form. There is no charge for this service.
CPA Exam candidates and Texas CPAs who wish to transfer credits earned in Texas and apply for licensure in another jurisdiction or take another type of licensure examination may need to provide a complete record of their CPA Exam scores and credits to a third-party. To assist you with this process you should submit to the Texas Board a check or money order payable to the Texas State Board of Public Accountancy for $40 along with any required forms and forwarding instructions.
Performance Reports
The Board receives diagnostic information on your CPA Exam performance and exam scores simultaneously. The diagnostic information is presented in a performance report and is available on the Board’s website for viewing by the candidate.
Diagnostic results by content area (the first section of your diagnostic report) are calculated across multiple–choice questions and simulations.
For more information, review the AICPA’s sample performance reports.
ADA Accommodations
Special accommodations for the CPA Exam are available to candidates. Please complete and submit the Application for Testing Accommodations if you have a disability that requires accommodations.
CPA Exam Feedback
The Board would like to hear from you if you have compliments or concerns about your testing experience. We will work to resolve your concerns as efficiently and effectively as possible.
