The US CPA (Certified Public Accountant) credential is one of the most recognized accounting qualifications in the world, and thousands of international students and graduates sit the exam every year. But the exam itself changed structure in 2024, and a lot of guidance online still describes the old format. Here's what the CPA Exam looks like now, who runs it, and what "eligible to sit" actually means.
What the CPA Exam Is, and Who Runs It
The Uniform CPA Examination is developed and owned by the AICPA (American Institute of Certified Public Accountants), which sets the content and question design. NASBA (National Association of State Boards of Accountancy) coordinates exam administration on behalf of the individual state boards of accountancy — including scheduling, international testing logistics, and score delivery through Prometric testing centers.
You don't get a CPA license from the AICPA or NASBA directly. You become licensed through a specific US state or jurisdiction's Board of Accountancy, after passing all required exam sections and meeting that state's education and experience rules. This is why "which state do I apply through" is one of the first practical decisions any candidate — especially an international one — has to make.
The CPA Evolution Structure: 3 Core + 1 Discipline
Since January 2024, the exam has run on the CPA Evolution model. Every candidate takes three mandatory Core sections plus one Discipline section chosen from three options. This replaced the older four-section "one size fits all" exam.
| Requirement | Detail |
|---|---|
| Core sections | 3 — mandatory for everyone |
| Discipline sections | Choose 1 of 3 |
| Total sections to pass | 4 |
| Length per section | 4 hours |
| Passing score | 75 (on a 0–99 scaled score) |
| Time to pass all 4 | Rolling window from your first passed section (commonly cited as 30 months — confirm the current window with NASBA, as this has been adjusted before) |
The Three Core Sections (Everyone Takes These)
| Section | Focus |
|---|---|
| AUD — Auditing and Attestation | Audit procedures, attestation engagements, professional responsibilities, ethics |
| FAR — Financial Accounting and Reporting | US GAAP financial statements, transactions, government and not-for-profit accounting |
| REG — Regulation | US federal taxation (individual and entity), business law, ethics |
The Three Discipline Sections (Choose One)
The Discipline choice lets you specialize toward the area of accounting you actually intend to work in. It does not restrict your license — any Discipline combined with the three Core sections leads to the same CPA license.
| Discipline | Focus | Good fit for |
|---|---|---|
| BAR — Business Analysis and Reporting | Financial statement analysis, technical accounting, data analytics | Candidates heading into corporate accounting, financial reporting |
| ISC — Information Systems and Controls | IT audit, SOC engagements, data governance, security | Candidates interested in audit/technology or IT risk |
| TCP — Tax Compliance and Planning | Advanced individual and entity tax compliance, tax planning | Candidates heading into tax practice |
Core sections (AUD, FAR, REG) are generally available for continuous testing year-round. Discipline sections have historically been offered in defined quarterly testing windows — verify current testing-window availability on the Prometric/NASBA scheduling portal before planning your study calendar, since this has shifted since the 2024 launch.
Scoring
Each section is scored on a scale of 0–99, with 75 required to pass. The score is a weighted combination of multiple-choice questions and task-based simulations (case-study-style questions requiring calculations, research, or written analysis) — the exact weighting differs by section and is published in the AICPA's official Exam Blueprints, which are worth reading in full before you start studying a section.
Basic Eligibility, in Brief
Eligibility is set by the state board you apply through, not by the AICPA — so requirements vary. Nearly all jurisdictions require:
- A bachelor's degree (or equivalent) in accounting or a related field
- A minimum number of accounting/business credit hours
- 150 total semester credit hours in most jurisdictions to be licensed (some now offer an alternative pathway of 120 hours plus additional work experience — this varies by state and is a recent, evolving change, so verify directly with your target state board)
- A US Social Security Number is not required in most participating jurisdictions, but each state's international candidate rules differ
If you graduated outside the US, your degree and transcripts will typically need to go through a credential evaluation (through NASBA's International Evaluation Services or another approved agency) before a state board will confirm you're eligible. This step, and the 150-hour rule specifically, is covered in detail in our dedicated guide for international candidates.
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