Certified Public Accountant (US CPA) Exam 2026

The U.S. Certified Public Accountant (CPA) credential is the premier accounting certification recognized globally. Administered collaboratively by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA), the CPA license unlocks high-tier opportunities in public accounting, corporate finance, and executive leadership (e.g., CFO).

1. The New "CPA Evolution" Format (Core + Discipline)

In response to the rapidly changing demands of the accounting profession, the CPA exam structure underwent a major transformation. Candidates must pass three Core sections and one Discipline section of their choosing.

Core Sections (Required):

1. FAR (Financial Accounting and Reporting)
2. AUD (Auditing and Attestation)
3. REG (Regulation)

Discipline Sections (Choose One):

1. BAR (Business Analysis and Reporting)
2. ISC (Information Systems and Controls)
3. TCP (Tax Compliance and Planning)

2. Exam Duration and Structure

Each of the four sections (3 Core + 1 Discipline) is a 4-hour computer-based test administered at Prometric centers.

• The exam features Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBSs).
• Certain sections may also involve written communication tasks.

3. Essential Links

Objective	Directed URL
AICPA Exam Blueprints	CPA Blueprints
NASBA Application	NASBA CPA Portal
Prometric Scheduling	Prometric CPA

4. Assessment Strategy

• Continuous Testing: You can take the exams year-round.
• 30-Month Rule: Once you pass your first section, you have 30 months to pass the remaining three sections.

---

About US CPA 2026 for International Students

The US CPA is highly sought after by international accounting professionals (e.g., from India, Middle East, Canada) because it provides comprehensive knowledge of US GAAP and US Taxation, essential for working in global multinational corporations and Big 4 accounting firms.

---

Eligibility Criteria

The 120/150 Credit Rule

Eligibility is determined by the specific State Board of Accountancy you apply to (e.g., Guam, Alaska, California, New York).

• To Sit for the Exam: Most states require 120 college credit hours (equivalent to a US bachelor's degree).
• To Get the License: You must attain 150 college credit hours, including a specific number of accounting and business credits.

International Evaluation

International candidates must have their university transcripts evaluated by a NASBA-approved agency (e.g., NIES, WES) to convert their local degree credits into US credit equivalents. For example, Indian students with a B.Com typically have 90 credits and may need a Master's (M.Com/MBA) or CA/CMA qualifications to meet the 120/150 rule.

---

Exam Pattern

Component	Details
Mode	Computer-Based Testing (CBT)
Testing Centers	Prometric centers globally (including US, India, UAE, Japan, Brazil)
Question Types	MCQs, TBSs (Task-Based Simulations)
Passing Score	Minimum of 75 on a 0-99 scale (not a percentage)
Duration	4 hours per section (16 hours total)

---

Registration and Fees

1. Evaluation Fee: Around $200 - $300 for international transcript evaluation.
2. Application/Exam Fees: Approximately $250 - $300 per section ($1,000 - $1,200 total).
3. International Testing Fee: If taking the exam outside the US/Canada (e.g., in India or UAE), an additional surcharge of approx. $390 per section applies.

---

Preparation Tips

Recommended Review Courses

The CPA exam is notoriously difficult without a structured review course. The most popular providers include:

• Becker CPA Review (Industry standard)
• Roger (UWorld) CPA
• Gleim CPA
• Surgent / Ninja CPA

Study Strategy

• Hours Needed: Plan for 100-150 hours of study per section.
• Tackle FAR First: FAR is traditionally the most voluminous section. Passing it first starts your 30-month clock and builds momentum.
• Master TBSs: Do not skip practicing Task-Based Simulations. They make up 50% of your score and require deep conceptual understanding.

---

Conclusion

The US CPA designation remains the gold standard in the accounting profession. Adapting to the new Core + Discipline model ensures that modern CPAs are equipped with specialized skills in IT controls, advanced business analysis, and complex taxation, making them indispensable in the 2026 global economy.