CPA Exam
About the CPA Exam
The Uniform CPA Exam has four sections total—three Core sections plus one Discipline. You’ll take all three Core sections and then choose the Discipline that best fits your interests.
Each section is four hours long, and you’ll need a score of 75 to pass. The exams include a mix of multiple-choice questions (MCQs), task-based simulations (TBSs), and scheduled breaks.
Want more details? Check out AICPA’s ThisWaytoCPA.com for everything you need to know.
Core Sections
- Financial Accounting and Reporting (FAR)
- Covers engagements such as audit, attestation, and accounting and review service
- 78 MCQs, 7 TBSs
- 80-100 hours study time
- Auditing and Attestation (AUD)
- Covers engagements such as audit, attestation, and accounting and review service
- 78 MCQs, 7 TBSs
- 80-100 hours study time
- Tax & Regulation (REG)
- Covers federal tax practices including property, individual, and entities along with ethics and business law
- 72 MCQs, 8 TBSs
- 80-100 hours study time
Discipline Options
- Business Analysis & Reporting (BAR)
- Covers complex technical accounting topics building off content from FAR
- 50 MCQs, 8 TBSs
- 100-120 hours study time
- Information Systems & Controls (ISC)
- Covers IT audit and advisory services, data management, and SOC engagement
- 82 MCQs, 6 TBSs
- 80-100 hours study time
- Tax Compliance & Planning (TCP)
- Covers advanced tax compliance and planning topics building off content from REG
- 68 MCQs, 6 TBSs
- 80-100 hours study time
When to choose BAR:
- Background in Financial Accounting
- Recently took Advanced Financial Accounting classes
- FAR is your strongest CORE Exam
- Interested in topics like Financial Operations/Risk Management, State & Local Government Accounting, Data Analytics
- Interested in careers like CEO/CFO, Controller, Corporate Accountant, Auditor in a public firm
When to choose ISC:
- Background in Information Systems & Data Management
- Recently took Information Systems, Advanced Auditing or IT classes
- AUD is your strongest CORE Exam
- Interested in topics like Information Systems, SOC Engagements, Business Processes, Cybersecurity
- Interested in careers like CIO/CTO, IT Auditor, Data Manager, Data Engineer
When to choose TCP:
- Background in Tax
- Recently took Advanced Tax classes
- REG is your strongest CORE Exam
- Interested in topics like Personal Financial Planning, Property Transactions, Advanced Individual/Entity Tax Compliance
- Interested in careers like Tax Analyst, Corporate Tax Manager, Tax Compliance Officer, Tax Practice Entrepreneur
Each Discipline exam tests content that aligns with one of the CORE exams, so it is a good idea to take your chosen Discipline immediately after you pass the related CORE exam:
Take BAR right after you pass FAR
Take ISC right after you pass AUD
Take TCP right after you pass REG
Potential CPA Exam Order
The order you take the exam in is largely up to personal preference. Review course providers recommend starting with FAR then selecting the order based on the discipline you choose.
Exam day is a marathon, not a sprint.
Trust your preparation and stay focused one question at a time. Get a good night’s sleep, eat something balanced, and arrive early so you can settle in without stress. During the exam, read each question carefully and manage your time. Mark tough questions and come back if needed. Use deep breaths to stay calm, and remember that you don’t need perfection, just steady progress.
Do you qualify to sit for the CPA Exam in Washington State?
Check your education against the qualifications specified by the Washington State Board of Accountancy.
Register to take the CPA Exam. For info go to: NASBA Washington
Select a testing site in Washington: Mountlake Terrace, Puyallup, or Spokane.
Schedule Your Exam at a Prometric Testing Site: Prometric Assessment Services
Did you know?
- You have 36 months to complete the CPA Exam. This 36-month clock starts from the date you pass your first section of the Exam.
- You can take the CPA Exam one section at a time.
- While the Core sections offer continuous testing throughout the year, Discipline sections are only offered during specific times. Be sure to plan ahead.
Questions?
Contact the Washington Society of CPAs at accountingcareers@wscpa.org.