CPA Exam in 2027: What It Covers and Who Can Take It

The CPA exam is the Uniform CPA Exam, one of three things a state board looks for before it licenses you as a CPA. It has four sections. Who can sit for it depends on the state where you apply, because education, experience and residency rules change from one jurisdiction to the next. Your board has the final word.

What Is the CPA Exam and Who Gives It?

The National Association of State Boards of Accountancy (NASBA) describes a CPA as an accountant licensed by a state board of accountancy. To earn the license you need to meet “high educational standards,” pass the exam, and complete a set amount of general accounting experience.

NASBA calls the exam and the licensing rules in your state “the two most important aspects of becoming a CPA.” Those are two separate steps. Passing the exam doesn’t license you on its own, and a degree doesn’t let you skip the exam.

That split matters when you pick a degree. The school teaches you the material. The state board decides whether your credits count.

The CPA Exam Sections

You take three core sections and one discipline section. That makes four sections in all. Every candidate sits for the same three core sections, then picks one of three discipline sections to finish.

Each section is four hours long, so your total testing time is 16 hours. NASBA says this in its exam FAQ, and the American Institute of Certified Public Accountants (AICPA) says the same. You need a score of at least 75 on each section to pass.

The AICPA publishes Blueprints that list the exact topics and score weights for each section. Read the current Blueprint for any section before you start studying it.

How Do You Choose a Discipline?

You choose one discipline, and you don’t need to take the other two. The AICPA says that whichever discipline you pass, the model leads to full CPA licensure. So you aren’t picking a lesser license.

The AICPA’s ThisWayToCPA site suggests matching the choice to the work you want. BAR fits financial planning and analysis. ISC fits cybersecurity and systems work. TCP fits tax and compliance careers, and it pairs well with REG.

What Does Each Section Look Like?

Every section has five parts, called testlets. The first two are multiple-choice questions. The last three are task-based simulations, which are small case studies. The AICPA lists these counts for each section:

These counts come from the AICPA’s exam guide for 2026 and 2027, so check it again before you test.

How long you have to pass every section varies too. The AICPA says the window is at least 30 months, and three years in some states. NASBA says your State Accountancy Board decides whether you get credit for a section you passed and how long that credit lasts. Write down your board’s window before you sit for the first section. If credit lapses, you’ll be retaking work you already did.

Who Can Sit for the CPA Exam?

NASBA’s exam FAQ says it plainly: “The eligibility requirements vary by jurisdiction.” Each jurisdiction sets its own rules on education, experience and residency. You can apply to any jurisdiction, as long as you meet its requirements.

On education, the traditional route to a license is 150 semester hours, which is 30 more than a usual four-year bachelor’s degree. NASBA says “the education requirements to sit for the CPA Exam are different for every state.” It also says some states require 150 total semester hours to qualify while some require less.

NASBA also lists a newer 120-hour pathway: a bachelor’s degree in accounting with 120 semester hours, plus two years of professional experience, plus passing the exam. Not every state offers it, so check your board’s page for the exact rule.

Two practical steps help here:

• Find your state board of accountancy and read its education and exam eligibility pages.
• Ask a school for its accounting course list and compare it with what the board asks for.

How Does an Accounting Degree Fit In?

A degree is how you earn the credits, whether you study on campus, in a hybrid format or online. The board looks at the credits, not how the classes were delivered, so the useful questions are about coursework and accreditation.

Of the 150 programs on our main bachelor’s and master’s rankings, 123 say on their own pages that they prepare students for the CPA exam. They include both bachelor’s and master’s programs. That’s the school’s statement, not a promise you’ll be eligible in your state.

Most of our bachelor’s programs run 120 to 125 credits, and most of our master’s programs run 30. Add a 120-credit bachelor’s to a 30-credit master’s and you reach 150 credits, the traditional route. The right mix depends on what your board counts.

If you already have a bachelor’s degree in another subject, a master’s can fill in missing accounting courses. Two examples from our data are Southern Utah University’s Master of Accountancy and UMass Lowell’s M.S. in Accounting. Both name CPA preparation, and UMass Lowell doesn’t require the Graduate Record Examinations (GRE).

For a full comparison, see our list of accounting degrees for CPA candidates and our master’s in accounting list.

What Does It Cost to Get the Degree Side Done?

The exam is only part of the bill. The credits cost more, and prices vary a lot. Among our master’s programs, the median is $930 per credit and $28,320 in total tuition.

For bachelor’s programs, the median is $447 per credit and $54,360 in total tuition.

Those are tuition figures, so fees and books come on top, and so do exam and application fees. Ask your state board for its current fee schedule before you budget.

Why Bother With the License at All?

The Bureau of Labor Statistics (BLS) says any accountant who files a report with the Securities and Exchange Commission must be a licensed CPA. That’s a narrow slice of the work. Most accounting jobs don’t require the license.

BLS also says certification gives you an advantage in the job market because it shows professional competence in a specialized field. So the license is a career lever, not an entry ticket.

BLS reports a May 2025 median wage of $83,680 for accountants and auditors as a group. That covers licensed and unlicensed workers together, so use it as a general guide to the field, not as a CPA paycheck.

If you want to stay in industry accounting, the certified management accountant (CMA) certification is the other well-known option. If you lean toward audit work inside a company, look at the Certified Internal Auditor credential.

What Should You Ask a School Before You Enroll?

A few questions get you straight answers:

• Which courses count as accounting courses, and how many credits are they?
• Does the program name CPA exam preparation on its own pages?
• Is the business school accredited? Check the lists from the Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP) and International Accreditation Council for Business Education (IACBE).
• How many transfer credits will you accept from my earlier college work?

Then compare the answers with what your board asks. The two should match.

What Are the Downsides to Plan For?

The biggest is the credit count. On the traditional route, reaching 150 credits means paying for more school than a standard bachelor’s degree, and not every program or board counts credits the same way. Check whether your state offers the 120-hour pathway with two years of experience.

The second is timing. Some states limit how long section credit lasts, so you’ll want to study in a tight window while you’re working full time.

The third is uncertainty about your state. A school’s CPA language is general. It tells you the curriculum lines up with exam topics. It doesn’t tell you your board will accept the degree. If you might move, check the rules in both states.

None of this should scare you off. It just means you’ll want to confirm the rules before you pay for classes, not after.

Where Should You Start?

Start with the board, not the school. A short order that works:

1. Look up your state board of accountancy and read the exam eligibility page.
2. Write down the credit and coursework requirement, and the experience requirement.
3. Compare two or three programs on price, credits and accreditation.
4. Email the board a short question if anything is unclear.

Business accreditation is worth a look too. We confirm AACSB, ACBSP and IACBE status against the accreditors’ official lists, and our AACSB list shows the programs that appear on the AACSB list.

If you’re still deciding between the CPA and another credential, read about the CMA certification and the Certified Internal Auditor path. For a plain walk through the license steps, see our CPA requirements guide.