How to Pass the CPA Exam: What You Need to Know

Want to pass every section of the CPA exam on your first try?

Of course you do–and you’re in the right place.

The CPA exam, also called the Uniform CPA Exam, is one of the most challenging professional tests out there. However, with the right strategies, you can pass with flying colors–even on your very first attempt.

Many candidates underestimate the preparation required for the certified public accountant exam, but by following a solid plan and using study materials that cater to their learning style, they can make the process less stressful (and more successful).

Whether you’re just beginning your prep journey or already knee-deep into your study plan, this guide will teach you exactly how to pass the CPA exam. Let’s break it down so you can go into your test feeling confident and prepared–and walk out knowing you’re one step closer to that coveted CPA certification.

Key Takeaways

• Use a CPA Review Course: Invest in a good review course that fits your learning style and needs, such as Becker or Surgent CPA Review.
• Practice with Sample Tests: Focus on as many practice exams and test banks as you can to get familiar with the exam format.
• Create a Study Plan: Develop a schedule and stick to it, especially in the weeks before exam day.
• Prioritize the Right Study Methods: Adapt your study sessions to your learning style using digital flashcards, video lectures, and practice questions.
• Stay Consistent: Limit distractions, stay organized, and spend time studying daily to stay on track.

Getting Started: Understanding the CPA Exam

The CPA exam changed in 2024 by adopting the core plus discipline, thanks to the CPA Evolution initiative. Originally, there were four sections, but the exam now consists of three core sections plus one discipline section to choose from:

Core Sections

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

Discipline Sections

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

Invest in a CPA Review Course

One of the most important decisions you’ll make while preparing for the CPA exam is choosing the right review course. The best CPA review courses will offer a combination of video lectures, practice questions, task-based simulations, and digital flashcards to cover all the content you need.

Here are the specs you should look for based on your learning style using the VARK modalities:

• Visual: Lectures that include drawings, whiteboard lectures, flashcards with symbols, textbooks with lots of diagrams and graphs
• Auditory: Video lectures, audio lectures, student forums, email support
• Reading/Writing: Downloadable lecture slides, study notes, well-written textbooks and reference sources, text-based flashcards
• Kinesthetic: Lecturers who provide examples or case study lessons, physical flashcards, highly realistic mock exams

Choosing a course that caters to how your unique brain works is a simple way to increase your study efficiency and pass the CPA exam faster. I’ve researched and test-ran them all and found Becker CPA Review to be my top pick, which helped me pass the CPA exams on my first try.

Create a Study Plan That Works for You

Once you’ve chosen your CPA review course, the next step is to create a study schedule. Many CPA candidates find that a structured study plan is key to staying on track. Here’s how to approach it:

Choose Exam Dates and Space Them Apart

Set a target exam date for each section of the exam. Make sure your exam dates are spaced out enough to give you time to focus on each section thoroughly–and do the math.

If you study for 2 hours every weekday and 10 hours across both days on the weekend, you’ll spend 20 hours per week. As a result, you’ll need to allot 6 weeks to studying between exams (and ideally have some cushion because plans are always fallible). Remember that once you pass the first exam, you usually have 30-36 months to pass the other three, though this varies by state.

Break Up Your Study Sessions

Break your study sessions into smaller chunks, dedicating specific hours each day to reviewing content and answering practice questions. Most candidates need around 300-400 study hours for the entire CPA exam, which can vary depending on your background and how familiar you are with the material.

When scheduling them, it may help to use Google Calendar or a phone app so you can schedule notifications for when study time starts. Know the times you work and focus best, and try to schedule your study times to fit in those windows when possible.

Practice Questions Are Key

Aim to complete as many practice questions as possible. The more familiar you are with multiple-choice questions and task-based simulations, the better prepared you’ll be for the real test.

So, when you’re looking at CPA review courses, pay attention to which ones offer the most practice questions and the highest quality. Ideally, they’ll even be in a similar format, but harder than the questions on the exam. Overpreparation is never a bad thing. From experience, it translates to confidence and a calm, quiet, and quick mind on exam day.

Know What to Study

It’s important to identify and understand the topics that will be covered and the skill assessment allocation percentage for each exam, which can be found in the AICPA’s exam blueprints here.

It’ll also be helpful (and save time!) to prioritize studying your weaknesses over your strengths. If you’re really good at a certain subject, there is no reason to spend more time on it. Focus on your priorities, which are your weaknesses.

Optimize Your Study Time

Stay consistent and limit distractions. Finding a quiet area to study will help you focus, and sticking to your plan will keep you on track, especially in the crucial weeks leading up to the exam. Personally, I do best when I leave my phone in a different room.

There are even apps you can use to keep you from using social media sites on both your phone and computer if you’re distracted by them–and no shame, because who isn’t? Know what distracts you and remove it from your study environment.

Make the Most of Practice Exams

The best way to prepare for the actual CPA test is to take practice exams. These are critical for a couple of reasons:

1. Time Management Mastery: Practice exams will give you a feel for how much time you should be spending on each type of question (especially those tricky task-based simulations).
2. Get Familiar with the Exam Format: Practice tests expose you to the style of exam questions you’ll face on test day. The more sample tests you take, the more comfortable (and, as a result, more prepared) you’ll be taking the real thing.
3. Cultivate Your Confidence: There’s something about sitting down and going through a full-length exam that boosts your confidence and reduces test anxiety. Being familiar with the format and knowing what to expect may help reduce your exam-day anxiety.

Focus on reviewing your answers from practice tests to understand why the right answer is correct and why the wrong options are incorrect. CPA review courses frequently offer excellent, in-depth answer explanations for this exact purpose. This is especially helpful when tackling multiple-choice questions, where tricky distractors can throw you off.

Know What to Expect on Test Day

Exam day can be nerve-wracking, but if you’ve followed your study schedule, practiced with mock exams, and used your study materials effectively, you’ll be in good shape. Here’s what to keep in mind:

• Arrive at least 15 minutes early to your testing center (30 minutes is even better).
• Bring the proper identification and any paperwork required by your testing center. Check the specific requirements on the testing center website at least a month before to allow yourself time to get the materials you need.
• Be aware of how the CPA exam sections are structured, and master the question formatting. Each section consists of multiple-choice questions, task-based simulations, and written communication tasks.
• Don’t rush through questions. You have plenty of time to complete each section, so read questions carefully–especially for the FAR exam, which has a lot of difficult content.
• Take advantage of the optional breaks during your test. Something as simple as standing up and stretching or going for a quick walk can help refresh your mind and energy for the next section.

CPA Exam Tips By Question Type

You’re going to approach answering questions differently depending on the question format. Here are my top tips for each, as someone who’s passed the exam myself.

Multiple-Choice Questions

Format: MCQs in the CPA exam include a question and four options to choose from. Only one of the options is correct.

Tips:

• Struggling with an MCQ? Give it your best guess, but visibly mark the question so you can return to it later. This helps make sure you’re not spending too long on a question, but you have a 1 in 4 chance of getting it right if you don’t have time to come back to it.
• If you can’t choose between two answers that seem correct, imagine each is true and pay attention to your gut. Yes, seriously! You’ve no doubt studied everything at this point, and what your conscious mind has forgotten, your unconscious mind may remember.
• Unsure of which question is correct, with no leads? Re-read the question and search for keywords that may indicate the correct choice. For example, a question may ask something like, “Which formula…” in which case, if any of the options aren’t formulas, you can cross them off.

Task-Based Simulations

Format: Task-based simulations may offer a graph, case study, or an accounting simulation based on an activity you’d perform in an accounting career. You have to answer several questions based on the same exhibit(s).

Tips:

• Read the questions BEFORE you read any of the main content or exhibits. This will help you know what you’re looking for in the content, so it will be easier to spot.
• Every exam is split between a 50% score for MCQs and a 50% score for TBSs, both weighted. However, this isn’t true for ISC, which will emphasize MCQs with 60% weight and TBSs at 40% starting in 2025. As a result, you may want to allocate more time to MCQs if you take the ISC Discipline.
• Study and practice with each type of task-based simulation. These types include journal entries, research, matching, fill-in-the-blank, and document review situations. There are different strategies for each, so do your due diligence when studying.

Conclusion: You Can Pass the CPA Exam!

Passing the CPA exam is no small feat, but if you stay disciplined, follow a study plan, and use the best resources, it’s absolutely achievable. Remember to tailor your study methods to your needs, use prep courses and practice exams to your advantage, and stay focused.

Check out my recommendations and reviews of the best CPA review courses to see which is for you.

Becoming a CPA will open up incredible job opportunities and put you on the path to a rewarding, well-compensated career as a certified public accountant.

And remember—you’ve got this. Good luck!

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