CPA Exam Dates 2026: Complete Guide to Testing Schedule & Score Release
Quick Overview: The Certified Public Accountant (CPA) Exam has undergone significant transformation under CPA Evolution, introducing a Core + Discipline model that began in 2024. In 2026, candidates will take three Core sections (AUD, FAR, REG) available year-round through continuous testing, plus one Discipline section (BAR, ISC, or TCP) offered during quarterly testing windows. Understanding the 2026 CPA exam schedule, score release dates, and registration requirements is essential for strategic exam planning and successful certification.
Understanding CPA Evolution: The New Exam Model
In January 2024, the American Institute of CPAs (AICPA) launched CPA Evolution, the most significant transformation to the CPA licensure model in decades. This modernization reflects the evolving skills and competencies required in today's accounting profession, emphasizing technology, data analytics, and specialized expertise alongside foundational accounting knowledge.
Core + Discipline Exam Structure
The CPA exam now consists of four sections rather than the previous format. All candidates must pass three universal Core sections and one specialized Discipline section, allowing for customization based on career aspirations while maintaining rigorous professional standards.
1. Auditing and Attestation (AUD)
Testing Format: 4 hours | Continuous testing available year-round
Content Coverage: Ethics and professional responsibilities (15-25%), assessing risk and developing planned responses (25-35%), performing procedures and obtaining evidence (30-40%), forming conclusions and reporting (10-20%)
Skills Tested: Professional skepticism, audit planning, risk assessment, evidence evaluation, attestation services, professional ethics
2. Financial Accounting and Reporting (FAR)
Testing Format: 4 hours | Continuous testing available year-round
Content Coverage: Conceptual framework and financial reporting (25-35%), select financial statement accounts (30-40%), select transactions (20-30%), state and local governments (5-15%)
Skills Tested: GAAP application, financial statement preparation, complex transactions, governmental and not-for-profit accounting, consolidations, derivatives
3. Taxation and Regulation (REG)
Testing Format: 4 hours | Continuous testing available year-round
Content Coverage: Ethics, professional responsibilities, and federal tax procedures (10-20%), business law (10-20%), federal taxation of property transactions (12-22%), federal taxation of individuals (15-25%), federal taxation of entities (28-38%)
Skills Tested: Tax compliance, tax planning, business law fundamentals, professional ethics, federal tax code application
1. Business Analysis and Reporting (BAR)
Testing Format: 4 hours | Quarterly testing windows (first month of each quarter)
Content Coverage: Applied financial reporting, analysis, and assurance (40-50%), business analysis (25-35%), information and data management (15-25%)
Best For: Candidates pursuing careers in financial reporting, corporate accounting, controllership, assurance services, or financial analysis
2. Information Systems and Controls (ISC)
Testing Format: 4 hours | Quarterly testing windows (first month of each quarter)
Content Coverage: Information systems and controls (35-45%), network and datasecurity (20-30%), business process evaluation (20-30%), systems development and maintenance (10-20%)
Best For: Candidates pursuing careers in IT audit, cybersecurity, information systems governance, internal audit, or consulting
3. Tax Compliance and Planning (TCP)
Testing Format: 4 hours | Quarterly testing windows (first month of each quarter)
Content Coverage: Individual tax compliance and planning (50-60%), entity tax compliance and planning (40-50%)
Best For: Candidates pursuing careers in tax preparation, tax advisory, tax consulting, public accounting tax services, or corporate tax departments
Strategic Selection: Choose your Discipline section based on your career goals and professional interests. While the Discipline sections require specialized knowledge, they're tested at a similar rigor level as Core sections. Consider your educational background, work experience, and long-term career aspirations when making your selection.
CPA Exam Dates 2026: Complete Testing Schedule
The 2026 CPA exam schedule operates on two distinct models: continuous testing for Core sections and quarterly testing windows for Discipline sections. Understanding this dual structure is crucial for efficient exam planning and scheduling.
Core Sections: Continuous Testing Schedule 2026
Core sections (AUD, FAR, REG) are available through continuous testing, meaning you can schedule and take these exams on nearly any day throughout the year, Monday through Saturday, at authorized Prometric testing centers nationwide. This flexibility allows you to test when you're fully prepared rather than being constrained by specific testing windows.
2026 Core Section Score Release Schedule
Core section scores are released approximately 7-14 days after exam completion on targeted score release dates. The AICPA publishes these dates in advance to help candidates plan their testing timeline.
| If AICPA Receives Your Exam Data By | Target Score Release Date | Days to Score |
|---|---|---|
| January 23, 2026 | February 10, 2026 | ~18 days |
| February 14, 2026 | February 24, 2026 | ~10 days |
| March 9, 2026 | March 17, 2026 | ~8 days |
| March 31, 2026 | April 9, 2026 | ~9 days |
| April 23, 2026 | May 7, 2026 | ~14 days |
| May 16, 2026 | May 27, 2026 | ~11 days |
| June 8, 2026 | June 16, 2026 | ~8 days |
| June 30, 2026 | July 10, 2026 | ~10 days |
| July 23, 2026 | August 7, 2026 | ~15 days |
| August 15, 2026 | August 26, 2026 | ~11 days |
| September 7, 2026 | September 16, 2026 | ~9 days |
| September 30, 2026 | October 9, 2026 | ~9 days |
| October 23, 2026 | November 7, 2026 | ~15 days |
| November 15, 2026 | November 25, 2026 | ~10 days |
| December 8, 2026 | December 16, 2026 | ~8 days |
| December 31, 2026 | January 13, 2027 | ~13 days |
Score Release Strategy: Plan your exam dates strategically around score release cycles. If you're taking multiple sections, schedule subsequent exams after receiving previous scores to avoid the risk of studying for the wrong section if you need to retake. However, confident candidates often schedule back-to-back exams within the same score release cycle to maintain study momentum.
Discipline Sections: Quarterly Testing Windows 2026
Discipline sections (BAR, ISC, TCP) are offered during the first month of each calendar quarter, creating four distinct testing windows annually. This quarterly model requires more strategic planning than continuous testing, as you must complete your exam within the designated month.
| Quarter | Testing Window | Target Score Release Date | Weeks to Score |
|---|---|---|---|
| Q1 2026 | January 1 - January 31, 2026 | March 13, 2026 | ~6-10 weeks |
| Q2 2026 | April 1 - April 30, 2026 | June 16, 2026 | ~6-10 weeks |
| Q3 2026 | July 1 - July 31, 2026 | September 11, 2026 | ~6-10 weeks |
| Q4 2026 | October 1 - October 31, 2026 | December 16, 2026 | ~6-10 weeks |
Score Release Date Availability by State
Score access timing varies by jurisdiction. Most states receive scores through the NASBA candidate portal, while a few states manage score distribution independently through their state boards of accountancy.
- NASBA Portal States (46 jurisdictions): Scores typically available on target release dates at 12:00 AM EST through the NASBA CPA Candidate Portal
- Independent State Boards: California (CBA), Illinois (IDFPR), Kentucky (KY Board), Maryland (MD Board), and North Dakota (ND Board) distribute scores directly—timing may vary by 1-2 days from NASBA release dates
CPA Exam Registration Process 2026
Registering for the CPA exam involves coordination between your state board of accountancy and NASBA (National Association of State Boards of Accountancy). The process varies slightly by jurisdiction but generally follows a consistent multi-step pathway from initial application to exam scheduling.
Step-by-Step CPA Exam Registration
Confirm you meet your state's educational requirements for CPA licensure (typically 120-150 semester hours including specific accounting and business coursework). Requirements vary by jurisdiction—some states require 120 hours to sit for the exam but 150 hours for licensure, while others require 150 hours before testing.
Visit your state board's website and complete the CPA exam application. Submit official transcripts, application forms, and application fee (typically $50-$200). Some states require credential evaluation services for international degrees (WES, ECE, or other approved evaluators).
Your state board reviews your application and transcripts to verify you meet educational requirements. Processing time ranges from 2-8 weeks depending on jurisdiction. Once approved, you receive confirmation of eligibility to proceed with exam registration.
After state board approval, access the NASBA CPA Examination Services portal. Select which section(s) you wish to take (you can register for all four sections simultaneously or one at a time). Pay examination fees—typically $226.15 per section plus state-specific registration fees.
Within 2-5 business days after payment, NASBA issues your Notice to Schedule via email and portal download. The NTS contains your authorization number, section(s) registered, valid testing window (typically 6 months), and instructions for scheduling with Prometric.
Visit prometric.com/cpa or call Prometric scheduling. Use your NTS authorization number to select specific date, time, and test center location. For Core sections, schedule any available date Monday-Saturday (excluding blackout periods). For Discipline sections, schedule within the designated quarterly testing window.
Prometric sends confirmation email with exam date, time, test center address, directions, check-in requirements, and identification guidelines. Print or save this confirmation—you'll need it for reference and potential rescheduling.
Arrive at the test center 30 minutes before your scheduled time with two forms of valid identification. Complete security procedures, receive scratch materials, and begin your 4-hour exam. Your testing experience includes biometric verification (digital signature or palm scan) and secure testing environment protocols.
CPA Exam Fees 2026
CPA exam fees vary by jurisdiction, as each state board sets its own application and registration fees in addition to standardized examination fees. Understanding the complete cost structure helps with budgeting and financial planning.
| Fee Component | Typical Cost Range | Notes |
|---|---|---|
| Initial Application Fee | $50 - $200 | One-time fee to state board; varies by jurisdiction |
| Examination Fee (Per Section) | $226.15 | Standard AICPA examination fee for each section |
| State Registration Fee (Per Section) | $0 - $80 | Additional state-specific fees; varies by jurisdiction |
| International Credential Evaluation | $150 - $300 | Required for non-US degrees (WES, ECE, or state-approved service) |
| NTS Extension Fee | $50 - $80 | If you need to extend your Notice to Schedule validity period |
| Exam Rescheduling Fee | $35 - $67 | Varies by how close to exam date; higher fees closer to appointment |
Total CPA Exam Cost Calculation (Typical):
\( \text{Total Cost} = \text{Application Fee} + (\text{Exam Fee} + \text{State Fee}) \times 4 \text{ sections} \)
\( \text{Example: } \$150 + (\$226.15 + \$40) \times 4 = \$1,214.60 \)
Including Review Course:
\( \text{Total Investment} = \$1,214.60 + \$1,500\text{ to }\$3,500 = \$2,714.60\text{ to }\$4,714.60 \)
State-Specific Fees: Check your jurisdiction's specific fee structure on your state board of accountancy website. Some states like California have higher fees ($250+ per section), while others have minimal additional charges. International candidates should budget extra for credential evaluation services, which are mandatory for foreign degrees.
CPA Exam Scoring and Passing Requirements
Understanding how the CPA exam is scored helps set realistic expectations and interpret your results effectively. The scoring system uses sophisticated psychometric methods to ensure fairness and consistency across different exam versions and testing dates.
The 75 Passing Score Explained
Each CPA exam section requires a minimum passing score of 75 on a scale of 0-99. However, this score is not a simple percentage of questions answered correctly. The AICPA uses scaled scoring that accounts for question difficulty, ensuring that a passing score represents equivalent competency regardless of which specific questions you receive.
CPA Exam Scaled Scoring Formula:
\( \text{Scaled Score} = f(\text{Correct Answers}, \text{Question Difficulty}, \text{Testlet Performance}) \)
Where: \( 0 \leq \text{Scaled Score} \leq 99 \) and \( \text{Passing Score} = 75 \)
Important Note: A scaled score of 75 does NOT equal 75% correct answers
Multi-Stage Testing (MST) Impact on Scoring
The CPA exam uses multi-stage adaptive testing for the multiple-choice question (MCQ) portion. Your performance on the first MCQ testlet determines the difficulty level of your second MCQ testlet, which affects potential scoring.
| First Testlet Performance | Second Testlet Difficulty | Scoring Implication |
|---|---|---|
| Strong Performance | Difficult testlet | Higher potential maximum score; more valuable correct answers |
| Moderate Performance | Medium testlet | Standard scoring; can still achieve passing score |
| Weak Performance | Medium testlet | Lower scoring ceiling; must perform well on remaining sections |
CPA Exam Section Composition and Weighting
Each 4-hour exam section contains multiple testlets with different question formats. Understanding the composition helps with time management and preparation strategy.
| Component | Format | Weight | Description |
|---|---|---|---|
| MCQ Testlet 1 | Multiple choice | 50% total | Medium difficulty; determines adaptive path |
| MCQ Testlet 2 | Multiple choice | Included in 50% | Difficulty adapts based on Testlet 1 performance |
| Task-Based Simulations (TBS) | Scenario-based | 50% total | Complex problems requiring integrated knowledge application |
Scoring Strategy: Since MCQs and TBSs each represent 50% of your score, balanced preparation across both formats is essential. Many candidates make the mistake of over-emphasizing MCQs because they're more numerous—but TBSs carry equal weight. Allocate study time proportionally and practice both formats extensively.
Understanding Your CPA Exam Score Report
When you receive your CPA exam score, the report includes your overall scaled score and comparative performance feedback by content area, helping guide future study efforts if you need to retake.
- Passing (75+): Congratulations! You've demonstrated competency in that section. Move to next section or celebrate completion.
- Close to Passing (70-74): You were very close. Review weaker content areas highlighted in score report; focused review should be sufficient for retake.
- Moderate Performance (60-69): Significant gaps exist. Comprehensive review of all content needed with emphasis on weaker areas identified in feedback.
- Below Expectations (<60): Fundamental knowledge deficiencies require extensive preparation. Consider different study approach, review course upgrade, or additional resources.
CPA Exam Preparation Strategies
Effective CPA exam preparation requires comprehensive planning, quality study materials, consistent dedication, and strategic time management. Most candidates spend 300-400 hours preparing for all four sections combined, though individual needs vary based on educational background and professional experience.
Recommended Study Timeline by Section
| Section | Typical Study Hours | Recommended Duration | Difficulty Level |
|---|---|---|---|
| FAR | 120-150 hours | 10-12 weeks | Most challenging; broadest content |
| AUD | 90-110 hours | 8-10 weeks | Moderate; requires conceptual understanding |
| REG | 90-110 hours | 8-10 weeks | Moderate; heavy memorization required |
| Discipline (BAR/ISC/TCP) | 80-100 hours | 8-10 weeks | Varies; builds on Core knowledge |
Essential Study Components
- Review Course: Invest in comprehensive CPA review program (Becker, Wiley, Surgent, Gleim, Roger, etc.) providing structured curriculum, video lectures, and adaptive learning technology
- Practice MCQs: Complete minimum 2,000-3,000 multiple-choice questions per section to build pattern recognition and speed
- TBS Practice: Work through at least 50-100 task-based simulations per section to develop scenario analysis skills
- Mock Exams: Take 2-4 full-length simulated exams under realistic timing conditions for each section
- Weak Area Review: Identify content areas with lowest practice scores and allocate extra study time accordingly
- Final Review: Reserve last 1-2 weeks before exam for comprehensive review and memorization reinforcement
- Active Learning: Create flashcards, teach concepts to others, write summaries—passive reading is insufficient
Strategic Section Ordering
The order in which you take CPA exam sections can impact your overall success. Consider these common strategies:
Strategy 1: Hardest First (FAR → AUD → REG → Discipline)
Best For: Candidates with strong discipline and who prefer tackling the most challenging content while motivation is highest
Advantages: FAR provides foundation for other sections; builds confidence as sections get progressively easier
Considerations: Requires strong initial commitment; early failure can be discouraging
Strategy 2: Confidence Builder (AUD/REG → FAR → Other → Discipline)
Best For: Candidates who benefit from early success and momentum
Advantages: Passing first exam builds confidence and validates study approach
Considerations: Must eventually tackle FAR's comprehensive content
Strategy 3: Related Content Clustering (FAR → AUD → BAR, or REG → TCP)
Best For: Candidates wanting to capitalize on overlapping content and fresh knowledge
Advantages: Reduces total study time by leveraging content synergies
Considerations: Requires understanding which Discipline section you'll pursue
RevisionTown Study Tip: Complement your CPA review course with our specialized financial calculators and accounting tools. Practice complex calculations, financial analysis, and quantitative problem-solving to strengthen your computation skills—critical for both MCQs and TBSs. Many candidates overlook the computational aspects of the exam; mastering these gives you a competitive advantage!
18-Month Window and Credit Extension Rules
Understanding the CPA exam's timing restrictions is crucial for strategic planning. The 18-month window can seem generous initially but becomes constraining if you don't pass sections promptly.
The 18-Month Rule Explained
You must pass all four CPA exam sections within an 18-month rolling window, beginning on the date you pass your first section. If you don't complete all sections within this timeframe, credit for the earliest passed section expires, and you must retake it.
18-Month Window Calculation:
\( \text{Expiration Date} = \text{First Section Pass Date} + 18 \text{ months} \)
Example Scenario:
If you pass FAR on March 15, 2026:
\( \text{Deadline to pass remaining sections} = \text{September 15, 2027} \)
All four sections must be passed by September 15, 2027, or FAR credit expires
Strategic Timeline Planning
| Month | Activity | Strategic Goal |
|---|---|---|
| 0 | Pass first section (e.g., FAR) | Start 18-month clock; establish study routine |
| 3-4 | Pass second section (e.g., AUD) | Build momentum; validate study approach |
| 7-8 | Pass third section (e.g., REG) | Maintain consistent pace; reduce pressure |
| 11-14 | Pass fourth section (e.g., BAR) | Complete before 18-month deadline with buffer |
CPA Exam Retake Policy
Failing a CPA exam section is common—pass rates typically range from 44% to 60% depending on the section. Understanding retake policies helps you quickly adjust strategy and reschedule effectively.
Retake Requirements and Restrictions
- Waiting Period: No mandatory waiting period between attempts; you can register for a retake immediately after receiving your failing score
- Same Testing Window: You cannot retake the same section within the same testing window (only applicable to Discipline sections with quarterly windows)
- Registration Process: Apply for new NTS through NASBA and pay full examination fee again ($226.15 + state fees)
- Number of Attempts: Unlimited attempts to pass, subject to the 18-month window constraint for maintaining previously passed section credits
- Score Reporting: Only your passing scores are permanently recorded; failing scores don't appear on credential records
Retake Study Strategy
After Scoring 70-74 (Close to Passing)
- Review content areas marked as "weaker" or "comparable" in score report
- 2-3 weeks focused review should be sufficient
- Emphasize practice problems in weak areas
- Schedule retake within 4-6 weeks to maintain knowledge retention
After Scoring 60-69 (Moderate Performance)
- Comprehensive content review required across all areas
- 4-6 weeks structured study needed
- Consider supplementing with additional resources or tutoring
- Increase practice question volume by 50%
After Scoring Below 60 (Below Expectations)
- Complete restart with different study approach recommended
- 8-10 weeks comprehensive preparation minimum
- Evaluate study methods—passive learning insufficient
- Consider upgrading review course or adding live instruction
- Address fundamental knowledge gaps before retaking
CPA Exam Pass Rates by Section
Understanding historical pass rates provides context for section difficulty and helps set realistic expectations. Pass rates fluctuate quarterly but generally maintain consistent patterns.
| Section | Average Pass Rate | Difficulty Factors |
|---|---|---|
| AUD | 44-50% | Lowest pass rate; requires deep conceptual understanding and professional judgment |
| FAR | 44-48% | Broadest content coverage; most material to master |
| REG | 58-62% | Higher pass rate but heavy memorization requirements |
| BAR | 50-55% | New section; pass rates stabilizing; builds on FAR content |
| ISC | 48-52% | Technology-focused; challenging for non-IT backgrounds |
| TCP | 55-60% | Highest Discipline pass rate; directly builds on REG content |
Pass Rate Interpretation: Pass rates reflect the rigor of professional standards, not arbitrary difficulty. The AICPA designs exams to ensure only competent candidates earn CPA credentials, protecting public interest. Lower pass rates for AUD and FAR reflect these sections' complexity and the high bar for demonstrated competency. Your thorough preparation—not statistics—determines your outcome.
Benefits of CPA Certification
The CPA credential represents the gold standard in accounting and finance, providing substantial professional, financial, and career advancement benefits that justify the significant investment of time and resources.
Career and Financial Benefits
- Salary Premium: CPAs earn 10-15% higher median salaries compared to non-certified accountants at equivalent experience levels
- Career Advancement: CPA credential required or strongly preferred for senior positions including Controller, CFO, Partner tracks in public accounting
- Professional Recognition: Globally recognized credential demonstrating mastery of accounting, auditing, tax, and business knowledge
- Career Versatility: Opens opportunities across public accounting, corporate finance, government, consulting, forensic accounting, and entrepreneurship
- Job Security: CPA credential provides professional differentiation and competitive advantage in job markets
- Independent Practice Authority: Only CPAs can sign audit opinions on financial statements—exclusive professional privilege
Lifetime Return on Investment
CPA Certification ROI Calculation:
\( \text{Total Investment} \approx \$3,000\text{ to }\$5,000 \text{ (fees + materials)} \)
\( \text{Annual Salary Premium} \approx \$8,000\text{ to }\$15,000 \text{ per year} \)
\( \text{Payback Period} = \frac{\$4,000}{\$11,500} \approx 4\text{ months} \)
30-Year Career Value: $240,000 - $450,000+ additional earnings
Official CPA Exam Resources
Always rely on official AICPA and NASBA resources for accurate, current information about CPA exam requirements, schedules, registration, and policies. Third-party sources may contain outdated or jurisdiction-specific information that doesn't apply universally.
AICPA Official Website NASBA CPA Central CPA Score Release Schedule Prometric CPA Exam Scheduling CPA Evolution Official SiteFrequently Asked Questions
Test Day Preparation and Requirements
Proper preparation for CPA exam test day ensures a smooth testing experience and helps you avoid disqualification or unnecessary stress. Understanding Prometric's strict security protocols is essential.
Required Identification Documents
You must present two forms of valid identification at the test center, strictly enforced without exceptions:
Primary Identification (Must include photo, signature, and name exactly matching NTS):
- Valid government-issued driver's license
- Valid state identification card
- Valid U.S. military identification
- Valid passport
Secondary Identification (Must include name and signature):
- Credit card or debit card with signature
- Secondary government-issued ID
- Bank ATM card with signature
Prohibited Items at Test Center
- Cell phones, smartphones, or any electronic devices
- Smartwatches, fitness trackers, or any wearable technology
- Calculators (basic calculator provided by test center for specific sections)
- Study materials, notes, or reference materials
- Food, beverages, or water bottles
- Bags, backpacks, purses, or briefcases
- Hats, scarves, or head coverings (except religious apparel subject to inspection)
- Jackets, coats, or sweaters (light jacket allowed but subject to inspection)
- Jewelry (except wedding/engagement rings and small earrings)
- Pencils, pens, or writing instruments (provided by test center)
Test Center Check-In Process
- Arrive 30 minutes early to allow time for check-in procedures without rushing
- Present identification at reception desk; administrator verifies against NTS
- Store personal belongings in assigned locker (test centers provide secure storage)
- Complete biometric verification (digital signature, photo, palm vein scan depending on location)
- Review testing rules and sign confidentiality agreement
- Receive scratch paper (laminated noteboards or paper provided; calculator provided if applicable)
- Enter testing room and log into workstation using provided credentials
- Begin examination after reviewing on-screen instructions and tutorial
Conclusion
The CPA examination represents one of the most rigorous and respected professional certifications in business, requiring comprehensive knowledge across accounting, auditing, taxation, and specialized discipline areas. The transformation to CPA Evolution's Core + Discipline model reflects the profession's commitment to evolving competencies while maintaining high standards that protect the public interest.
With continuous testing for Core sections and quarterly windows for Discipline sections in 2026, candidates have unprecedented flexibility to schedule exams when they're fully prepared. Understanding the score release schedule, registration process, 18-month window constraints, and strategic preparation approaches significantly increases your probability of success.
The CPA credential's substantial financial returns, career advancement opportunities, and professional recognition justify the considerable investment of time, effort, and resources. Success requires dedication, quality preparation materials, consistent study habits, and strategic planning—but the rewards extend throughout your entire career.