US CPA Exam: Updated Syllabus & Fee Structure 2025 Sections Covered US CPA Exam Syllabus & Structure 2025 US CPA Course Details & Eligibility Criteria US CPA Exam Sections & Subject Breakdown Taxation & Regulation in US CPA Exam Career Opportunities After US CPA Conclusion Schedule a call The US CPA exam is a well-known accountant certification exam conducted by the American Institute of Certified Public Accountants or AICPA. The exam changes over time to match new rules and industry needs in the field of accountancy. If you plan to take the exam in 2025, it is essential to know the latest updates on the syllabus, exam structure, eligibility, and fees. Read this blog to know about the CPA exam.Latest UpdatesSuccess Stories: CA Professionals Journey to becoming a CPAThe Best CPA Comprehensive GuideUS CPA Eligibility in India - Step-by-Step GuideCPA Canada Requirements - How to pursue CPA Canada after BCom US CPA Exam Syllabus & Structure 2025 US CPA Exam Sections & Format Breakdown The US CPA exam 2025 includes three core sections and one discipline section, offering a mix of multiple-choice questions (MCQs), task-based simulations (TBSs), and written communication tasks.ParticularsCPA Exam DetailsCore SectionsAuditing and Attestation (AUD)Financial Accounting and Reporting (FAR)Regulation (REG)Discipline Sections (Choose One)Business Analysis and Reporting (BAR)Information Systems and Controls (ISC)Tax Compliance and Planning (TCP)US CPA Exam StructureMultiple-choice questions (MCQs)Task-Based Simulations (TBSs)Written Tasks (in some sections)ScoringPassing Score: Minimum 75 (Scale: 0-99).Core & Discipline Sections: 50% MCQs, 50% TBSsISC Section: 60% MCQs, 40% TBSsUS CPA Fee Structure (2025)Education Evaluation Application Fees: USD 90 - USD 150 (Approx.)Examination Application Fees: USD 1,100 - USD 1,500 (Approx.)CPA Exam Retake Fee: USD 50 - USD 200CPA Review Course: USD 1,000 - USD 4,000Key Updates in US CPA Exam Structure 2025 The US CPA exam structure changed in 2024. The new exam pattern replaced the previous four-section model with a three-core, one-discipline format. Removing the Business Environment and Concepts (BEC) section and introducing discipline-specific sections allow candidates to tailor the exam to their expertise. The CPA Evolution initiative is reshaping the CPA licensure model to align with the evolving skills and competencies needed in modern and future accounting practices. US CPA Course Details & Eligibility Criteria US CPA Eligibility Criteria & RequirementsTo sit for the US CPA exam, candidates must meet specific requirements, which vary by state. The US CPA eligibility criteria are as follows: Education: A bachelor’s degree in accounting, finance, or a related field. Most states require 120-150 credit hours. Work Experience: Some states require 1-2 years under a licensed CPA. Ethics Exam: Required in certain states. International Candidates: Must have credentials evaluated by NASBA (National Association of State Boards of Accountancy). Residency & Age: Some states have residency rules and a minimum age (usually 18 or 19). Since requirements differ, checking the state board’s guidelines is essential.Understanding the US CPA Examination ProcessTo become a US CPA in India, follow these steps: Check Eligibility: Ensure you have a bachelor’s degree and 150 semester hours as your state requires. Apply for the Exam: Submit your application through the NASBA portal. Get Authorisation to Test (ATT): Once approved, you’ll receive an ATT. Receive Notice to Schedule (NTS): Your NTS allows you to book your exam sections. Schedule the Exam: Use your NTS to schedule your test at a Prometric centre. Pass All Sections: Review your study materials thoroughly and clear all required exam sections. Apply for Licensure: You must pass the Uniform CPA examination to apply for your CPA license through your state board. Read moreUS CPA Exam Fee - Registration & ExamWhat Are The Requirements for US CPA ExamUS CPA course After MBA in Finance | A Complete Guide US CPA Exam Sections & Subject Breakdown CPA takes around 12 to 18 months. The 18-month testing window to pass the CPA exam was changed recently to a 30-month window. Here are the comprehensive CPA course details:Financial Accounting & Reporting (FAR) OverviewFAR tests knowledge of US GAAP and financial reporting principles, including: Financial Reporting: Business, government, and nonprofit accounting. Financial Statements: Recognition, valuation, and presentation. Transactions: Accounting for various business activities. Government Accounting: State and local financial practices. Auditing and Attestation (AUD) in US CPAThis section covers: Ethics & Responsibilities: Professional conduct and standards. Risk & Planning: Assessing risks and planning audits. Audit Procedures: Gathering and analysing evidence. Reporting: Preparing audit reports. Taxation & Regulation in US CPA Exam Taxation and Regulation (REG) Key TopicsREG covers US tax laws and regulatory compliance, including: Ethics & Procedures: Tax laws and compliance. Business Law: Legal aspects of business transactions. Taxation: Property, individual, and entity tax rules. Tax Compliance and Planning in US CPATCP tests skills in: Tax Compliance: Preparing and reviewing tax returns. Tax Planning: Strategies to minimise tax liability. Personal Finance: Integrating tax with personal financial planning. Read MoreUS CPA Exam Pass Rate: What You Need to Know to Crack the CPA Pass RateEligibility Criteria for Becoming a US CPA US CPA course After MBA in Finance | A Complete Guide Career Opportunities After US CPA With the globally recognised CPA certification, you can work in various industries, including public accounting firms, corporations, government agencies, and non-profit organisations in the U.S. and internationally. CPA professionals can also work in senior organisational roles, such as CFOs, finance managers, and controllers. Explore Accounting Careers for US CPAsBecoming a licensed certified public accountant opens up various career paths in accounting and finance. CPA certified individuals can work as: Corporate Accountant: Manage financial records and ensure compliance. Tax Accountant: Prepare and plan taxes for individuals and businesses. Financial Advisor: Help clients with investments and personal financial planning. Risk & Compliance Professional: Ensure regulatory compliance and risk management. Senior Financial Analyst: Analyse financial data for business decisions. Corporate Controller: Oversee accounting functions and financial reporting. Personal Financial Advisor: Guides individuals in financial management. IT Accountant: Integrate accounting with IT systems. Finance Director: Lead financial strategy and planning. Academia: Teach and research in accounting. Apart from CPA US courses, you can also consider pursuing US CMA courses. If you're aiming for a more business-focused financial career, the CMA certification offers great potential in industries like corporate finance, consulting, and business management.Business Environment & Concepts in US CPA The US CPA exam's Business Environment and Concepts (BEC) section evaluates candidates' understanding of the broader business context and related concepts. It encompasses corporate governance, economic concepts, financial management, information technology, and operations management. The BEC section includes written communication tasks, assessing candidates' ability to effectively convey information in a business setting. Conclusion Staying updated on the US CPA exam syllabus, structure, eligibility, and fees is essential for a smooth preparation. A well-planned approach can make the CPA exam process easier and improve your chances of success in your CPA journey. For those looking to expand their accounting credentials, NorthStar Academy provides expert-led training for various professional courses, including US CPA courses. Whether it's CMA USA exam preparation to strengthen your management accounting skills, ACCA courses for a global accounting career, or Enrolled Agent courses to specialise in taxation, the proper guidance can help you achieve your goals.Trending BlogsCourseLinksACCAACCA vs MBA Which is betterCareer Option after ACCACMA USCMA US Job Opportunities Best CMA booksCPA USCPA Course after Bcom CPA Salary in IndiaEnrolled AgentEnrolled Agent course Job & salaryEnrolled Agent Sample questions Frequently Asked Questions What is the US CPA course syllabus? The exam has three four-hour core sections (AUD, FAR, REG) and one discipline section (BAR, ISC, or TCP). How is the CPA exam structured? The CPA exam pattern includes MCQs, TBS, and written communication tasks divided into testlets. What are the CPA eligibility criteria? A bachelor’s degree and 150 credit hours are required. Some states may have additional requirements. What is the CPA examination process? Apply via NASBA, get an ATT, receive an NTS, and schedule the exam through Prometric. What is the minimum passing score? You must score a minimum of 75 on a scale of 0- 99 to pass each section. Where can Indian students take the CPA exam? Indian candidates can take the exam at Prometric centres in India in cities like Mumbai, Delhi, Bangalore, Hyderabad, Kolkata, and Ahmedabad.
