CPA · Planning guide
CPA Exam study plan: a guide and a free planner
The Uniform CPA Examination.
Make a week-by-week CPA Exam study schedule from your own dates and hours.
Open the CPA Study Planner →What the CPA Exam exam is
The Uniform CPA Examination is owned by the AICPA. It has four sections: three Core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section you choose from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).
Each section is 4 hours and scored on a scale where 75 is passing. Each section has five testlets: two multiple-choice testlets and three task-based simulation testlets.
There is no single national deadline for finishing all four sections. The credit window — how long a passed section stays valid — is set by each state board of accountancy. Many boards now use 30 months; some differ, so check yours.
CPA Exam sections
| AUD — Auditing and Attestation (Core) | 4 hours · 2 MCQ + 3 simulation testlets |
|---|---|
| FAR — Financial Accounting and Reporting (Core) | 4 hours · 2 MCQ + 3 simulation testlets |
| REG — Taxation and Regulation (Core) | 4 hours · 2 MCQ + 3 simulation testlets |
| BAR — Business Analysis and Reporting (Discipline, choose 1) | 4 hours · 2 MCQ + 3 simulation testlets |
| ISC — Information Systems and Controls (Discipline, choose 1) | 4 hours · 2 MCQ + 3 simulation testlets |
| TCP — Tax Compliance and Planning (Discipline, choose 1) | 4 hours · 2 MCQ + 3 simulation testlets |
| Passing score | 75 per section |
| Credit window | Set by your state board; many use 30 months |
Source: AICPA — Learn what is tested on the CPA Exam · Last verified: October 12, 2026.
Take one section at a time
The planner schedules your sections sequentially, each ending at its own exam date minus its own review buffer. That mirrors how most working candidates actually pass: full focus on one section, sit it, then start the next.
Enter your own hour estimate per section — no official ‘recommended hours’ exist. If your review course lists chapters per section, add them as rows so the plan matches your course instead of a generic outline.
Choose an order you can defend
FAR is the broadest section and underlies parts of the others, so many candidates take it first. AUD and REG pair naturally with tax or audit work you are already doing on the job. Choose the Discipline section that is closest to your day job — familiarity cuts the hours you need.
Whatever order you pick, the planner treats your first exam date as the anchor and warns you if the span from first to last exceeds the credit window you entered.
Study around a full-time job
Accounting jobs have seasons. If you are heading into busy season or quarter-end, enter those weeks honestly — lower weekday hours or full blackouts — rather than building a plan that dies in week three.
Short daily blocks work well for multiple-choice practice; save the 3–4 hour weekend blocks for task-based simulations, which reward uninterrupted time. Five testlets per section means you should practice switching between MCQ and simulation modes, not just grinding questions. Mark firm commitments — vacations, quarter-end closes — as blackout dates before building the plan.
Protect the credit window
The credit window — 30 months with many boards — starts when you pass your first section. A plan that spaces all four dates comfortably inside your window costs you nothing; one that drifts past it can expire a section you already passed.
If your last date is close to the edge, re-sequence: move the section you expect to find hardest earlier, when there is more slack for a re-take.
CPA Exam planning questions
In what order should I take the CPA Exam sections?
There is no required order. A common approach is FAR first because its content underlies the others, then the Core sections near your day job, with your chosen Discipline last. The planner accepts any order — one date per section.
How long do I have to pass all four CPA sections?
The credit window is set by each state board, not nationally. Many boards now use 30 months from your first passed section; some differ. The planner defaults to 30 months, lets you edit it, and warns you if your first and last dates exceed it.
How many hours a week should I study for the CPA Exam?
No official recommended hours exist — the planner asks for your own estimate per section. Working candidates typically spread each section across weekday evenings plus longer weekend blocks; enter what you can sustain, not what sounds impressive.
Which Discipline section should I pick: BAR, ISC or TCP?
Pick the one closest to your work or coursework. BAR fits financial reporting roles, ISC fits IT audit and systems roles, TCP fits tax roles. Familiar material needs fewer hours, which makes the plan easier to fit.
What if I need to move an exam date?
Update the date for that section and the plan re-sequences automatically, keeping later sections in order. Watch the credit-window warning if the change stretches your first-to-last span.