CPA Exam 2026: Complete Guide to Eligibility, Sections, Application, NTS & Exam Process

The Uniform CPA Examination is designed to assess the knowledge and skills expected of individuals seeking to qualify as CPAs. The examination program involves the 55 jurisdictions, the National Association of State Boards of Accountancy (NASBA), the American Institute of Certified Public Accountants (AICPA), and Prometric.

The AICPA determines the examination content, prepares questions, determines the scoring method, and conducts statistical analysis of examination results. NASBA acts as a central clearinghouse for information relating to eligible candidates and examination data, while Prometric operates the computer-based testing centers.

Understanding these roles makes the CPA Exam application process much easier because you will interact with different organizations at different stages of your journey.

The CPA Exam sections are divided into three Core sections and one Discipline section.

Core CPA Exam Sections

Every candidate must take:

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Taxation and Regulation (REG)

CPA Exam Discipline Sections

For the fourth section, candidates choose one of three Discipline options:

• Business Analysis and Reporting (BAR)
• Information Systems and Controls (ISC)
• Tax Compliance and Planning (TCP)

Each section is four hours long, and candidates can take the four sections in any order. To pass the examination, candidates must earn a minimum score of 75 on each section, subject to their jurisdiction's examination credit rules.

This structure is important when planning your CPA Exam preparation. Instead of trying to prepare for everything at once, create a study plan around one section at a time while keeping your overall timeline in mind.

The Candidate Guide also recommends reviewing the examination blueprints for each section. These blueprints provide information about the content, skills, and representative tasks tested in the examination. Candidates should also take the sample tests to become familiar with multiple-choice questions, task-based simulations, and the examination software.

One of the most important things to understand about CPA Exam eligibility is that there is no single set of requirements applicable to every candidate.

The CPA license is issued at the jurisdiction level. You must be declared eligible by the Board of Accountancy in one of the 55 U.S. jurisdictions before taking the examination. Because requirements vary between jurisdictions, candidates are responsible for understanding and following the rules of their selected Board of Accountancy.

The basic examination journey outlined in the Candidate Guide is:

• Apply for an education evaluation.
• Complete an exam section application after being found eligible.
• Review the tutorial and sample tests.
• Receive your Notice to Schedule (NTS).
• Schedule your examination.
• Take the examination.
• Receive your score report.

Because education and eligibility requirements can differ by jurisdiction, do not select a jurisdiction simply because another candidate used it. Check the current requirements of the jurisdiction you intend to apply through.

Planning to take the CPA Exam in India? The Candidate Guide specifically confirms that the examination is offered at designated international locations, including India.

International candidates follow the same basic application process as U.S. candidates. You must select a participating jurisdiction, establish eligibility through that jurisdiction, and follow its requirements for candidates whose education was completed outside the United States.

The examination itself is offered in English, and international candidates must meet the applicable eligibility and licensure requirements of their chosen jurisdiction.

If you plan to test internationally, there is an additional step. After receiving your CPA Exam NTS, you must register for international testing through your NASBA CPA Candidate Account and pay the applicable international administration fee for each examination section. After completing the international registration process, candidates must wait at least 24 hours before scheduling their appointment through Prometric.

For international testing, make sure you have a valid passport or other identification required under the applicable testing rules.

The Notice to Schedule (NTS) is one of the most important documents in the CPA Exam process.

After your application has been processed, you have been determined eligible, and the required fees have been paid, NASBA will notify you when your NTS is available in your NASBA CPA Candidate Account. Your NTS identifies the examination sections you are approved to take and allows you to proceed with scheduling through Prometric.

Before scheduling, carefully check the information on your NTS. Your name must match the identification you will present at the testing center. If the information does not match, you should contact your Board of Accountancy or CPA Examination Services for correction.

Another important point is the NTS validity period. The Candidate Guide notes that Boards of Accountancy establish the period for which an NTS remains valid, generally six months, although validation periods can vary by jurisdiction. Once the NTS expires, the candidate may need to submit a new application and pay applicable fees again.

So, do not apply for an examination section simply because you think you might be ready soon. Plan your preparation and testing timeline carefully.

Once you receive your NTS, you can schedule your CPA Exam appointment through Prometric.

The Candidate Guide recommends scheduling as early as possible. Although appointments must generally be scheduled at least five days before the desired test date, candidates are advised to schedule around 45 days in advance if they want a better chance of getting their preferred date, time, and testing location. Walk-in appointments are not permitted.

When scheduling, have your preferred dates, times, and locations ready. You can schedule online or use the Prometric Candidate Services Call Center.

For international candidates, remember that the additional international administration process must be completed before scheduling at the selected international testing location.

• A little preparation before test day can prevent unnecessary stress.
• Arrive early and carry your correct NTS and required identification. The Candidate Guide states that candidates will not be admitted without the required NTS and identification. Testing centers also use identity verification procedures, including ID scanning, photographs, and biometric fingerprint capture.
• For international candidates, a valid, non-expired passport meeting the applicable requirements is required as the primary identification.
• You should also be aware of what you cannot take into the examination room. Items such as mobile phones, books, notes, food, beverages, watches, personal electronic devices, and other prohibited materials are not permitted. The testing center provides scratch paper, pencils, and a hand-held calculator.
• Each CPA Exam section provides four hours of actual testing time. The appointment itself includes an additional 30 minutes for login, the candidate survey, and the standardized break; this is not additional examination time.
• There is also a standardized 15-minute break after the first task-based simulation testlet. If you accept this break, it does not count against your testing time.
• One detail candidates should definitely remember: after entering the Launch Code, the introductory examination screens have a five-minute time limit. Exceeding this limit can automatically terminate the examination session.

Once you finish the examination, your responses are forwarded for scoring. Advisory scores are sent through the examination program before being released to candidates by the appropriate authority. Candidates generally receive an email when their score has been finalized and can access the score notice through their NASBA CPA Candidate Account.

If you do not pass a section, do not treat the result as the end of your CPA journey. The Candidate Guide explains that candidates who fail a section receive a Candidate Performance Report showing how their performance compares with candidates who passed with scores between 75 and 80. The report can help identify areas that need additional preparation before a retake.

To retake the CPA Exam, you must re-register for the failed section and obtain a new NTS. The previous section ID cannot be reused for another testing event after you have taken that section.

Preparing for the CPA Exam 2026 can feel overwhelming when you are trying to manage the syllabus, study schedule, practice questions, and exam deadlines on your own. Having structured guidance can make the preparation process more organized and easier to follow.

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Whether you are planning your first CPA Exam attempt or looking for a more organized approach after an unsuccessful attempt, choosing the right preparation support can help you make better use of your study time. Explore NorthStar Academy to learn more about its CPA-focused learning options and how they can fit into your exam preparation journey.

The CPA Exam requires more than just studying. From checking CPA Exam eligibility and completing the application to receiving your CPA Exam NTS, scheduling your test, and preparing for exam day, every step matters.

Start by understanding your jurisdiction’s requirements, reviewing the CPA Exam sections, and following a realistic CPA Exam preparation plan. International candidates, especially those taking the CPA Exam in India, should also understand the additional testing requirements.

With proper planning, consistent preparation, and attention to deadlines, you can approach the CPA Exam 2026 with greater confidence and stay on track toward your CPA journey.