Study Strategy
How Many Hours Does Each US CPA Exam Section Require?
By SimplyCPA · 11 October 2026
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- No official figure: The AICPA doesn't publish study hours — the ranges here are SimplyCPA estimates based on syllabus size, format and pass rates.
- Our ranges: FAR 120–160; AUD 100–140; REG 100–140; BAR 110–150; ISC 80–120; TCP 90–130.
- Total: About 400–580 hours for all four sections, depending on your Discipline and background.
- What changes it: Your academic background, CA or work experience, how recently you studied, and whether you practise simulations from the start.
- Weekly maths: 15 hours a week → about 8–10 weeks per section; 20 hours a week → about 6–8 weeks.
Estimated hours by section
| Section | Estimated hours | Why |
|---|---|---|
| FAR | 120–160 | Broadest syllabus; heavy on calculations; includes governmental and not-for-profit accounting |
| AUD | 100–140 | Many standards to learn precisely; judgement-heavy questions |
| REG | 100–140 | US tax and business law are new to most Indian candidates |
| BAR | 110–150 | Advanced technical accounting plus analysis and governmental topics |
| ISC | 80–120 | Conceptual; faster for candidates with IT or controls experience |
| TCP | 90–130 | Builds on REG; faster if taken soon after it |
These are our estimates — the AICPA doesn't publish recommended study hours. Pass rates (FAR about 42%, BAR about 42%, AUD about 48%, REG about 63%, ISC about 68%, TCP about 78% in 2025) are one input; syllabus size is another.
What moves you up or down the range
- Lower end: recent relevant study (CA, US GAAP work), daily exposure to the content at work, consistent schedule, early practice of simulations.
- Upper end: long gap since studying, content new to you (US tax for most Indian candidates), inconsistent schedule, starting simulations late.
Turning hours into weeks
| Hours per week | FAR (140 hrs) | AUD (120 hrs) | ISC (100 hrs) |
|---|---|---|---|
| 10 | 14 weeks | 12 weeks | 10 weeks |
| 15 | 9–10 weeks | 8 weeks | 7 weeks |
| 20 | 7 weeks | 6 weeks | 5 weeks |
How to spend the hours
- Learn (about 50%) — read notes, watch lectures, work examples topic by topic.
- Practise (about 30%) — MCQs after every topic and at least one simulation per topic.
- Review (about 20%) — final two weeks of mixed questions, revision sheets and a full timed mock exam.
Track it: log hours by topic and your question accuracy. If a topic is below about 70% accuracy after practice, it needs more hours — regardless of the plan. See tracking your progress.