The CPA exam is a standardized test administered by the American Institute of Certified Public Accountants (AICPA). It is designed to assess the knowledge and skills of individuals who wish to become certified public accountants (CPAs). The exam is divided into four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section is three hours long, and the total testing time is 12 hours.
The CPA exam is offered in two testing windows each year, in January/February and July/August. The 2025 testing windows will be as follows: