CPA exam changes for 2025 focus on expanded testing windows for core sections (AUD, FAR, REG) with continuous, monthly testing, offering more flexibility, while discipline sections (BAR, ISC, TCP) retain quarterly windows but add June testing. Significant updates to the AICPA exam blueprints also occurred in January 2025, emphasizing data analytics and current accounting standards, requiring candidates to review the updated blueprints to align their studies, maintaining the "core-plus-discipline" model from 2024.
CPA changes in 2025 focus on enhanced exam flexibility with continuous core section testing and an expanded June window for disciplines, plus new licensure pathways in many states offering alternatives to the 150-hour rule (like a bachelor's + 2 years experience). Key updates also include new exam blueprints emphasizing technology, data analytics, and practical application, moving away from rote memorization, all part of the ongoing CPA Evolution initiative to modernize the profession.
2025 CPA Exam Changes
Candidates must pass AUD, FAR, and REG core sections along with selecting one of the BAR, ISC, or TCP discipline section tests in the 2025 CPA exam model. Extended Testing Periods in 2025: Starting in 2025, the core sections will extend the duration of their testing periods.
How hard is the CPA Exam? From Q1 2024 - Q3 2025, the overall pass rate was just over 50%, which shows that the exam is difficult, but certainly not impossible.
REG pass rates rose under CPA Evolution from 58% in 2023 to 64% in 2025. The section covers federal taxation, business law, and ethics requirements. The improvement reflects the shift of substantial content to the new TCP discipline section, making the REG core section less voluminous.
The FAR CPA Exam is a four-hour exam comprised 50 multiple-choice questions (MCQs) and 7 task-based simulations (TBSs).
You have three attempts to pass a Core or Elective module-end examination. If you are unsuccessful on your third attempt of either the Core 1 or Core 2 examinations, you will be removed from the CPA PEP. For Cap- stone 1, if you are unsuccessful in the module, you will be required to repeat it.
Although BEC is often considered the easiest section, all four sections of the CPA exam require significant preparation. Here are some general tips to ensure success: Start with Your Strongest Section: Many candidates choose to start with the section they feel most confident about to build momentum.
It's never too late to become a CPA. In fact, you may find the process more manageable at this stage in life.
Average CPA Fees in 2025
Hourly Rates: $150-$400 per hour depending on region and specialization. Monthly Retainers: $1,000-$5,000+ for small businesses with ongoing tax or advisory needs. Tax Filing: $500-$2,500 for small business returns, depending on complexity.
Beginning in July 2026, key provisions of OBBBA will be incorporated into the REG and TCP sections of the CPA Exam, making it essential for candidates to understand the law's content and implications. The largest 2026 CPA exam update will be the key provisions in OBBBA.
Start with either REG or FAR ( choose the one you find more digestible, which will help you overall understand how the exams are built). 2.) Take AUD after FAR; FAR helps you understand the scope of AUD. Doesn't have to be right after 3.)
Your 74 on the CPA Exam does not mean you were one point away from passing. Instead, your 74 means once they determined you failed, they compared your score with other people that failed and determine you performed better than them but still failed.
Absolutely. While public accounting firms highly value CPA certification, corporate employers, government agencies, and non-profit organizations also prefer CPA-certified candidates for senior financial positions. The credential provides credibility and expertise valuable across all sectors.
Age Requirement
There is a minimum age of 18 years old to sit for the CPA Exam in all 55 jurisdictions. For most people, this will not be an issue, as the average age of a CPA candidate is around 28.
Calculating your CPA Exam score
Scores are reported on a scale that ranges from 0 to 99. It's important to know that your total reported score does not represent a percentage correct, nor can you interpret it as such. Scores are not curved.