FREE CPA Exam Study Guide 2026: 16-Week Plan

Key Facts

Each CPA exam section runs four hours and is delivered in five testlets, with multiple-choice questions first and task-based simulations last.
CPA candidates pass each section with a scaled score of 75 or higher on a 0-99 scale, not a raw percentage.
The AUD section has 78 multiple-choice questions plus 7 task-based simulations, while FAR has 50 questions plus 7 simulations.
The REG section has 72 multiple-choice questions and 8 task-based simulations, the most simulations of any CPA section.
The ISC discipline has 82 multiple-choice questions and 6 task-based simulations, scored 60 percent MCQ and 40 percent simulations.
The TCP discipline has 68 multiple-choice questions and 7 task-based simulations, and BAR has 50 questions and 7 simulations.
AICPA 2025 full-year pass rates were AUD 48.21, FAR 42.12, REG 63.12, BAR 41.94, ISC 67.79, and TCP 77.65 percent.
NASBA CPAES examples list a 262.64 dollar section examination fee plus roughly 96 dollars application fee per CPA section.
Most U.S. jurisdictions give CPA candidates a rolling 30-month window to pass all four sections, up from 18 months (NASBA Candidate Guide, November 2026).
The BLS reports a median wage of 83,680 dollars for accountants and auditors in May 2025, with 5 percent growth from 2025 to 2035.

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CPA Exam 2026: Complete Free Study Guide

The CPA (Certified Public Accountant) license remains one of the strongest long-term credentials in finance. In 2026, the exam still follows the CPA Evolution model: you pass 3 Core sections (AUD, FAR, REG) and 1 Discipline section (BAR, ISC, or TCP) .

This guide is built for candidates who want a practical plan, not vague motivation. You will get the exact exam format, section-level pass-rate context, a realistic 16-week study timeline, and a strategy to choose the right discipline based on your background and career path.

Exam Format & Structure

Every CPA section runs 4 hours and is delivered in five testlets (the first two testlets hold the multiple-choice questions, the final three hold task-based simulations). You pass with a scaled score of 75 on a 0-99 scale - it is a scaled result, not a raw percentage correct.

Component Details
Section count 3 Core (AUD, FAR, REG) + 1 Discipline (BAR, ISC, or TCP) = 4 total
AUD 78 MCQs + 7 TBS
FAR 50 MCQs + 7 TBS
REG 72 MCQs + 8 TBS
BAR 50 MCQs + 7 TBS
ISC 82 MCQs + 6 TBS (scored 60% MCQ / 40% TBS)
TCP 68 MCQs + 7 TBS
Time Limit 4 hours per section
Passing Score 75 scaled (0-99 scale) per section

Pass Rates 2025 full-year / Q1 2026: AUD 48.21% / 47.80%, FAR 42.12% / 43.46%, REG 63.12% / 66.65%, BAR 41.94% / 41.30%, ISC 67.79% / 66.79%, TCP 77.65% / 79.28% (AICPA)

Cost $262.64 section examination fee plus roughly $96 application fee per section (NASBA examples; totals vary by state board)

Credit window Rolling 30 months to pass all four sections in most jurisdictions (up from 18); 36 months in Indiana, South Carolina and Washington; Hawaii still uses 18

Testing Format Computer-based exam at Prometric testing centers
CPA Application and Licensure Checkpoints

Milestone What to Confirm Early

Education pathway The traditional path requires 150 semester hours . In 2025-2026, a growing number of states added a new bachelor's degree (120 hours) plus additional experience pathway - confirm which your board accepts

State eligibility rules Education, residency, and ID requirements vary by board of accountancy

Credit window In most jurisdictions you have a rolling 30 months , counted from the score release of your first passed section, to pass the remaining three. Delaware, Louisiana and Wyoming count 30 months from the exam date, Indiana, South Carolina and Washington allow 36 months, and Hawaii still uses 18 months from the exam date

Testing jurisdiction Fee structures and processing times differ by state board and CPAES jurisdiction

Post-exam requirements Licensure typically adds an ethics exam and a documented experience requirement after you pass all four sections

Build your timeline backward from these checkpoints so your exam progress is not delayed by paperwork. The longer 30-month window gives working candidates real breathing room, but do not let it become an excuse to lose momentum.