US CPA Exam Dates & Pattern 2027- Latest Updates

Exam testing was set into specific windows until 2026. However, the US CPA exam schedule was changed by the AICPA recently. The CPA exam in 2027 allows continuous testing for Core sections. 

2027 Exam Testing for CPA Core Sections

There are three sections of the exam for the Core subjects. CPA exam parts for the Core sections include:

• Financial Accounting and Reporting (FAR)

• Auditing and Attestation (AUD) 

• Regulation (REG)

2027 Exam Testing for CPA Disciplines Sections

Here are the three Disciplines sections, along with the testing and score release schedule: 

• Business Analysis and Reporting (BAR)

• Information Systems and Controls (ISC)

• Tax Compliance and Planning (TCP)

CPA Exam Registration

Follow the steps below for the US CPA exam registration:

Select a U.S. jurisdiction and apply through the state's Board of Accountancy. Pay the required registration fees and submit your documents. All documents must be in English. If not, submit their transcripts.  When your exam application is approved, you will receive a Notice to Schedule allowing you to schedule your exam sections. CPA exam is administered at Prometric testing facilities.

To get a US CPA license, you must pass three four-hour Core sections and one four-hour Discipline section of your choice. 

Sections of the US CPA Exam & Format

The exam content for each section consists of five testlets with two types of questions: 

• Multiple-choice questions (MCQs)

• Task-Based Simulations (TBS)

US CPA Exam Pattern & Structure for Core Sections

The CPA exam pattern for the Core sections is as follows:

Financial Accounting and Reporting (FAR)

• Testlet 1: 25 MCQs

• Testlet 2: 25 MCQs

• Testlet 3: 2 TBS

• Testlet 4: 3 TBS

• Testlet 5: 2 TBS

Auditing and Attestation (AUD)

• Testlet 1: 39 MCQs

• Testlet 2: 39 MCQs

• Testlet 3: 2 TBS

• Testlet 4: 3 TBS

• Testlet 5: 2 TBS

Regulation (REG)

• Testlet 1: 36 MCQs

• Testlet 2: 36 MCQs

• Testlet 3: 2 TBS

• Testlet 4: 3 TBS

• Testlet 5: 3 TBS

US CPA Exam Pattern & Structure for Disciplines Sections

The CPA course allows you to choose any one of the Disciplines in the following exam format:

Business Analysis and Reporting (BAR)

• Testlet 1: 25 MCQs

• Testlet 2: 25 MCQs

• Testlet 3: 2 TBS

• Testlet 4: 3 TBS

• Testlet 5: 2 TBS 

Information Systems and Controls (ISC)

• Testlet 1: 41 MCQs

• Testlet 2: 41 MCQs

• Testlet 3: 1 TBS

• Testlet 4: 3 TBS

• Testlet 5: 2 TBS

Tax Compliance and Planning (TCP)

Testlet 1: 34 MCQs Testlet 2: 34 MCQs Testlet 3: 2 TBS Testlet 4: 3 TBS Testlet 5: 2 TBS

The US CPA exam eligibility criteria are as follows:

Three years of graduation (90 credits) One year of post-graduation (30 credits)

You need 120 credits to be eligible to appear for the CPA exam. However, to earn the US CPA certification and become a licensed US CPA, you need 150 credits. You can earn these credits by completing your post-graduation and earning 30 more credits to complete 150. You must gain 2,000 hours or 2 years of relevant work experience to achieve your certification. 

You can apply for the Uniform CPA exam if you fulfil the eligibility requirements.

• After registering, use your NTS on Prometric to schedule your examinations.
• Select your preferred testing date and centre.

The US CPA exam syllabus 2025 aims to equip you with advanced knowledge and skills in finance and accounting. You need to learn about the following topics and concepts and their weightage to pass the exam. 

Financial Accounting and Reporting (FAR)

• Financial Reporting (30-40%)

• Select Balance Sheet Accounts (30-40%)

• Select Transactions (25-35%)

Auditing and Attestation (AUD)

Ethics Professional Responsibilities & General Principles (15-25%) Assessing Risk and Developing a Planned Response (25-35%) Performing Further Procedures & Obtaining Evidence (30-40%) Forming Conclusions & Reporting (10-20%)

Regulation (REG)

Ethics, Professional Responsibilities, and Federal Tax Procedures (10-20%) Business Law (15-25%) Federal Taxation of Property Transactions (5-15%) Federal Taxation of Individuals (22-32%) Federal Taxation of Entities (including tax preparation) (23-33%)

Business Analysis and Reporting (BAR)

• Business Analysis (40-50%)

• Technical Accounting and Reporting (35-45%)

• State and Local Governments (10-20%)

Information Systems and Controls (ISC)

• Information Systems and Data Management (35-45%)

• Security, Confidentiality, and Privacy (35-45%)

• Considerations for System and Organisation Controls (SOC) Engagements (15-25%)

Tax Compliance and Planning (TCP)

• Tax Compliance and Planning for Individuals and Personal Financial Planning (30-40%)

• Entity Tax Compliance (30-40%)

• Entity Tax Planning (10-20%)

• Property Transactions (Disposition of Assets) (10-20%)

 The US CPA certification is globally recognised and your best option to gain advanced skills and knowledge for the international job market in finance and accounting. Now that you know about the US CPA exam dates & pattern, you must start preparing. In addition to CMA USA exam preparation, NorthStar Academy also excels in helping CPA candidates. Their CPA US courses are the ideal option to start your CPA journey.  M Irfat Sir and his team of expert faculty members ensure that personalised support is provided to each student for a smooth preparation process, allowing you to clear the US CPA exam.