Widely considered one of the most demanding certifications, the CPA Exam sets a high bar for accounting knowledge and application. The CPA Exam challenges candidates to demonstrate accounting knowledge and apply it to complex, real-world scenarios across four disciplines; pass rates for some sections fall below 50 percent. Even so, thousands succeed each year, earning a credential that opens doors to advanced roles and higher salaries.
For anyone wondering how to pass the CPA exam or how to study for a CPA exam, success begins with a clear understanding of exam content and educational requirements, a disciplined study plan and the ability to think critically under pressure. This guide outlines what candidates need to know, from eligibility criteria to effective study methods and highlights how graduate programs, such as Merrimack College’s Master of Science in Accounting (MSA), can support both exam readiness and long-term career growth. The school also offers four-credit CPA and CMA (Certified Management Accountant) Examination & Review Certificate options to help students prepare for certification.
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Finish in 16–24 Months While Preparing for the CPA Exam
What Is the CPA Exam?
The CPA Exam is the national standard for assessing professional competence in accounting. Developed by the American Institute of Certified Public Accountants (AICPA) and administered with the National Association of State Boards of Accountancy (NASBA), it is a requirement for CPA licensure in all 50 states.
In 2024, the exam adopted the CPA Evolution model to reflect the profession’s growing emphasis on data, technology and analytical skills. All candidates are tested in three core areas:
- Auditing and Attestation (AUD) covers ethics, internal controls and audit procedures.
- Financial Accounting and Reporting (FAR) focuses on financial statements, reporting frameworks and complex transactions.
- Taxation and Regulation (REG) addresses taxation, business law and professional conduct.
Candidates then choose one discipline section aligned with their interests or career path:
- Business Analysis and Reporting (BAR)
- Tax Compliance and Planning (TCP)
- Information Systems and Controls (ISC)
The Business Environment and Concepts (BEC) section was retired under this new framework. Each section is four hours long, totaling 16 hours for the full exam. A passing score is 75 on a scale of 0 to 99.
Passing the CPA Exam is more than a legal step toward licensure; it signals technical expertise, ethical standards and professional commitment. The credential often leads to greater career mobility and increased earning potential.
Eligibility and Requirements
Before beginning CPA Exam preparation, confirm that you meet your state’s eligibility criteria. While requirements vary by jurisdiction, most states follow the 150-credit-hour rule, typically requiring an undergraduate degree plus additional coursework in accounting or business.
Common requirements include:
- A bachelor’s degree from an accredited institution
- 150 total semester credit hours
- 24 to 30 hours in accounting courses, including auditing, taxation, and financial accounting
- 24 to 30 hours in business subjects, such as finance, management, and business law
Many aspiring accountants wonder whether they can take the CPA Exam without an accounting degree. In many states, the answer is yes—as long as you complete the required accounting and business coursework through post-baccalaureate classes or a graduate program.
Another frequently asked question is, “Can you take the CPA Exam online?” While remote testing was briefly available during the pandemic, it will no longer be an option in 2026. All exams must be taken in person at authorized Prometric test centers to maintain exam security and consistency.
Graduate education is among the most efficient ways to meet CPA eligibility. Merrimack’s Master of Science in Accounting is designed specifically for students who need to meet the 150-hour requirement while building advanced technical and analytical skills. Open to students with accounting, business or non-business backgrounds, the program meets CPA licensure requirements in Massachusetts and aligns with current exam standards.
A new pathway to CPA licensure has been approved by the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) for 2026. The new alternative offers greater flexibility, allowing candidates to qualify with a bachelor’s degree (including an accounting concentration), two years of experience, and passing scores on the CPA Exam. It also enhances practice mobility by shifting to individual-based privilege. States must adopt these changes individually before candidates can pursue this new path.
How Long Does It Take to Pass the CPA Exam?
Most CPA candidates spend between 320 and 420 total study hours preparing for the multisection exam. This typically means studying 10 to 20 hours per week, depending on individual schedules. Maintaining a steady pace in that range helps balance progress and avoid burnout.
On average, candidates take 12 to 18 months to pass all sections. Once you pass at least one section, you have 30 months to complete the remaining three. Your timeline will depend on factors like weekly study time, familiarity with the material, and study efficiency.
Estimated study time by section:
- Auditing and Attestation (AUD): 80–100 hours
- Financial Accounting and Reporting (FAR): 80–100 hours
- Regulation (REG): 80–100 hours
- Business Analysis and Reporting (BAR): 100–120 hours
- Information Systems and Controls (ISC): 80–100 hours
- Tax Compliance and Planning (TCP): 80–100 hours
Some candidates complete all sections in under a year, while others, especially those working full-time, can take closer to two years. The key to success is consistency. A structured timeline, regular practice and accountability make the process manageable.
As of 2025, the CPA Exam remains a challenging test for even well-prepared candidates. Fewer than one in five candidates pass all four sections on the first attempt; retaking sections is common. With persistence and an adjusted study approach, most candidates succeed within the allowed testing window.
How to Study for the CPA Exam
Studying effectively for the CPA Exam requires more than logging hours. It demands strategy, discipline, and active engagement with the material. The exam covers a broad range of topics, and memorization alone isn’t enough. Successful candidates combine planning, consistent review, and practical application.
Key strategies for effective preparation:
- Stick to a consistent schedule: Set aside regular study hours each week and treat them like non-negotiable appointments. Short, focused sessions over time are more effective than occasional cramming.
- Use a structured review program: A CPA prep course can help you prioritize essential content and stay organized. Many programs offer CPA prep exams, task-based simulations, and progress tracking; Merrimack, for example, offers four-credit CPA and CMA (Certified Management Accountant) Examination & Review Certificate options. Use the AICPA Blueprints to align your study with official exam content.
- Practice active learning: Instead of simply rereading notes, test yourself regularly using flashcards or practice questions. Combine this with spaced repetition, revisiting topics at increasing intervals, to improve retention.
- Track your progress: Monitor your performance on practice exams to identify weak areas early. Adjust your schedule to spend more time on difficult subjects.
- Find support and accountability: Study groups or peer partners can keep you motivated. Teaching concepts to others also helps reinforce your own understanding.
- Simulate exam conditions: Take timed practice exams to get comfortable with the format and pacing. Pay close attention to question wording, especially qualifiers like “not,” “except,” or “only.”
- Manage stress and energy: Preparation is a marathon, not a sprint. Regular breaks, sleep, exercise, and healthy routines are essential for sustained focus and mental clarity.
Graduate coursework in accounting, auditing, and taxation can provide a strong foundation for CPA Exam preparation. Students in Merrimack’s M.S. in Accounting program build technical skills that align with exam content and support long-term success in the field. They also have the option to complete a four-credit Examination & Review Certificate option for the CPA and CMA exams.
Graduate Education and CPA Success
While undergraduate coursework provides the basics, a master’s degree in accounting often offers a more direct path to CPA Exam eligibility and better exam readiness. Merrimack College’s Master of Science in Accounting (MSA) program fulfills the 150-credit-hour requirement while building advanced skills in areas like financial analysis, data interpretation and professional ethics.
Key program features include:
- Format: Fully online or hybrid to accommodate working professionals
- Duration: 16 to 24 months on a part-time schedule
- Credits: 32 to 38 total, depending on background and transfer credits
- Concentrations: Business Analytics, Forensic Accounting or Taxation
- Customized pathways: Tailored options for students with accounting, business, or non-business backgrounds
- Tuition range: $23,200–$29,000
The MSA program goes beyond exam preparation. Courses are aligned with emerging trends in accounting and taught by faculty with industry experience. Students gain practical knowledge that connects academic theory to real-world applications.
Graduates often enter CPA Exam study with a strong grasp of complex topics and a solid academic foundation. The program also helps develop skills that extend beyond the exam, such as ethical decision-making, strategic thinking, and analytical reasoning, which are key to advancing in roles like auditor, controller, or financial manager. MSA students have the option to complete a four-credit CPA Examination & Review Certificate as part of their test prep regimen.
Start Your Path Toward CPA Success
Earning the CPA credential is a demanding process, but one that pays lasting dividends. Passing the exam proves your technical ability, commitment and integrity, qualities that employers across industries rely on.
Knowing how to pass the CPA exam begins with understanding what the exam requires, preparing strategically and maintaining consistency. Graduate education, such as Merrimack College’s M.S. in Accounting, can help meet the 150-credit-hour requirement while deepening your knowledge in key areas that align with the exam.
Every CPA candidate starts with the same question: How do I pass the CPA exam? The answer lies in steady effort, effective study habits and choosing an academic path that supports both short-term goals and long-term professional growth. With commitment and the right preparation, you can pass the CPA Exam and begin a rewarding career as a licensed accountant.
Your journey starts one section at a time. Consider speaking with an advisor or starting your M.S. in Accounting application to take the next step toward CPA licensure.