US CPA Exam Explained in Simple English
By SimplyCPA · 27 September 2026 · Updated 11 October 2026
On this page (6)
- What it is: A US professional licensing exam, written by the AICPA and delivered at Prometric test centres.
- What it covers: Three compulsory Core sections (FAR, AUD, REG) plus one Discipline of your choice (BAR, ISC or TCP).
- How it's tested: Each four-hour section mixes multiple-choice questions with task-based simulations.
- Passing isn't licensing: Most states also require verified work experience before issuing a licence.
- From India: Yes — you can sit at Prometric centres in several Indian cities.
What it is
The CPA Exam is a professional licensing exam, not a university exam — you take it to become licensed to practise as a Certified Public Accountant in a specific US state. It's written and scored by the American Institute of CPAs (AICPA), administered for most boards by the National Association of State Boards of Accountancy (NASBA), and delivered at Prometric test centres. Each of the 55 US state and territory boards of accountancy decides who may sit and who gets licensed.
What it covers
Four 4-hour sections: three mandatory ("Core") covering financial accounting (FAR), auditing (AUD), and tax and business law (REG), plus one elective ("Discipline") you choose based on your interests — business analysis and reporting (BAR), information systems and controls (ISC), or tax compliance and planning (TCP). Core sections can be taken any month; Disciplines only in January, April, July and October.
How it's tested
Each section mixes multiple-choice questions with task-based simulations — realistic scenarios where you might fill in a journal entry, research a rule, or analyse a set of documents, rather than just picking an answer from a list. A score of 75 on a 0–99 scale passes; it's a scaled score, not a percentage. See the exam format explained.
What passing means (and doesn't)
Passing all four sections is a major milestone, but it isn't the same as becoming licensed. Most states also require verified work experience (usually one year under a licensed CPA, or two under the newer 120-hour pathway), an education requirement for licensure, and often an ethics exam. See passing vs licensure.
Can you take it from India?
Yes. Once you're eligible through a participating board, you can test at Prometric centres in eight Indian cities — Ahmedabad, Bangalore, Kolkata, Chennai, Hyderabad, Mumbai, New Delhi and Thiruvananthapuram — paying NASBA's international fee of $460 per section. See the complete guide for Indian beginners.