Last updated: 11 October 2026 · By Zoya K
A CPA exam study plan has to answer three questions: how many hours you need, which section goes first, and how to fit all four sections inside your jurisdiction's credit window. This guide gives you a section calendar with retake buffers, weekly schedules for people with full-time jobs, and the official facts each decision rests on.
This is planning advice, not official guidance. Confirm the rules that apply to you with the AICPA, NASBA and your state board of accountancy.
How is the CPA Exam structured?
The CPA Exam has three four-hour Core sections that everyone takes: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG). You add one four-hour Discipline section of your choice: BAR, ISC or TCP. You need at least 75 on each section, on a 0–99 scale.
The structure comes straight from the AICPA exam overview, which describes "three four-hour Core sections and one four-hour Discipline section of your choice." The scoring rules come from the AICPA scoring page: the 75 is a scaled score, and it "does not represent a percentage correct."
Each section mixes two item types. A multiple-choice question (MCQ) is a standard question with one correct answer. A task-based simulation (TBS) is a case-style CPA exam item where you complete an accounting task, such as filling in a schedule or researching guidance.
| Section | Type | Length | Score weight (MCQ / TBS) |
|---|---|---|---|
| AUD: Auditing and Attestation | Core | 4 hours | 50% / 50% |
| FAR: Financial Accounting and Reporting | Core | 4 hours | 50% / 50% |
| REG: Taxation and Regulation | Core | 4 hours | 50% / 50% |
| BAR: Business Analysis and Reporting | Discipline (pick one) | 4 hours | 50% / 50% |
| ISC: Information Systems and Control | Discipline (pick one) | 4 hours | 60% / 40% |
| TCP: Tax Compliance and Planning | Discipline (pick one) | 4 hours | 50% / 50% |
The weights matter for planning. Simulations count for half of your score on five of the six sections, so a plan built only around MCQ drills leaves half the exam underprepared.
How long should you study for the CPA Exam?
The AICPA does not set a required number of study hours. Prep providers publish estimates instead: Becker puts the total at 400 to 600 hours across all four sections, depending on your Discipline. To turn that into a schedule, divide each section's hours by your weekly availability, then add buffer weeks.
Becker's estimate also breaks the total down by section and notes that most candidates study 10 to 20 hours a week. Treat these as one provider's ranges, not a rule. Your own number depends on how recent your coursework is and how close your job is to the material.
The formula is simple:
weeks per section = section hours ÷ hours per week
plan length = sum of study weeks + exam weeks + buffer weeksHere is what that gives you using the midpoint of each Becker range.
| Section | Becker estimate (hours) | Midpoint | Weeks at 10 h/week | Weeks at 15 h/week | Weeks at 20 h/week |
|---|---|---|---|---|---|
| FAR | 120–150 | 135 | 13–14 | 9 | 7 |
| AUD | 110–140 | 125 | 12–13 | 8–9 | 6–7 |
| REG | 80–110 | 95 | 9–10 | 6–7 | 5 |
| BAR | 120–150 | 135 | 13–14 | 9 | 7 |
| ISC | 60–90 | 75 | 7–8 | 5 | 4 |
| TCP | 60–90 | 75 | 7–8 | 5 | 4 |
Is three months too long for one section? For most working candidates it is not. At 10 hours a week, FAR alone takes about 13 weeks by the numbers above. Three months becomes a problem only if the long gap means you forget early chapters, which a weekly review block (see below) is there to prevent.
Which CPA section should you take first?
There is no official recommended order for the four sections, so the sequence is your call. A practical rule is to start with the section closest to your recent coursework or current job, because familiar material builds momentum. Then sequence the rest so a possible retake still fits inside your credit window.
The table below shows common reasons to put a section early or late. It is a set of trade-offs, not a ranking.
| Reason | Section it points to | Why it helps the plan |
|---|---|---|
| You just finished financial accounting courses | FAR first | FAR has the largest hour estimate, so tackle it while the material is fresh and your energy is high |
| You work in audit | AUD first | Daily work reinforces the content, which can shorten study time |
| You work in tax or busy season is coming | REG early, before or after the season | Tax knowledge from work transfers, and you avoid studying through peak workload |
| Your Discipline builds on a Core section | TCP right after REG, BAR right after FAR | Overlapping topics carry over while they are still fresh |
| You want maximum retake room | Longest section first | If you need a retake on the hardest block for you, the most calendar time is still ahead |
For the general method of turning a test date into weekly blocks, see the study plan for any exam.
CPA study schedule: 12-month and 18-month calendars
The calendars below place four sections in sequence, each followed by an exam week and a two-to-four-week buffer. If a section needs a retake, the buffer and the spare weeks at the end absorb it without pushing the last exam outside your credit window. Check your state's window before you commit.
The window itself varies. NASBA amended its model rule so that it "increases the length of conditional credit for the Uniform CPA Examination from 18 months to 30 months," but NASBA also notes that "each jurisdiction must decide on their own if they are going to adopt the 30-month window." Your state board is the authority on how long you have and when the clock starts.
12-month calendar (about 15 hours a week, sequence FAR → AUD → REG → TCP)
| Weeks | Block | What happens |
|---|---|---|
| 1–9 | FAR study | New content plus MCQs on weekdays, simulations on the weekend |
| 10 | FAR exam | Final review, then test day |
| 11–12 | Buffer | Rest, light review, start AUD reading |
| 13–21 | AUD study | Same weekly rhythm |
| 22 | AUD exam | Final review, then test day |
| 23–24 | Buffer | Rest; if FAR needs a retake, restart FAR review here |
| 25–31 | REG study | Same weekly rhythm |
| 32 | REG exam | Final review, then test day |
| 33–34 | Buffer | Rest, start TCP reading |
| 35–39 | TCP study | Same weekly rhythm, overlap with REG helps |
| 40 | TCP exam | Final review, then test day |
| 41–52 | Retake reserve | About 12 weeks for one retake block, or an early finish |
18-month calendar (about 10 hours a week, sequence FAR → AUD → REG → BAR or ISC)
| Weeks | Block | What happens |
|---|---|---|
| 1–14 | FAR study | Slower pace, same weekday/weekend split |
| 15 | FAR exam | Final review, then test day |
| 16–18 | Buffer | Rest, light review |
| 19–31 | AUD study | Same rhythm |
| 32 | AUD exam | Final review, then test day |
| 33–35 | Buffer | Rest; retake prep if needed |
| 36–45 | REG study | Same rhythm |
| 46 | REG exam | Final review, then test day |
| 47–49 | Buffer | Rest, start Discipline reading |
| 50–63 | Discipline study | 14 weeks covers BAR; ISC needs about 8, so finish earlier |
| 64 | Discipline exam | Final review, then test day |
| 65–78 | Retake reserve | About 14 weeks for one retake block |
The 18-month version only works if your jurisdiction gives you enough time after your first passed section. If your window is 18 months, start the plan with a faster pace or a shorter Discipline so the retake reserve stays inside it.
Weekly CPA schedule for working candidates
A workable week uses short weekday evenings for new content and multiple-choice questions, one long weekend block for task-based simulations and review, and one full rest day. Because simulations count for 50% of the score on every section except ISC, where they count for 40%, practice them every week.
Here are three templates. Pick the one that matches the hours you can protect, not the hours you hope to have.
| Day | 10 h/week | 15 h/week | 20 h/week |
|---|---|---|---|
| Monday | 1.5 h new content | 2 h new content | 2.5 h new content |
| Tuesday | 1.5 h MCQs | 2 h MCQs | 2.5 h MCQs |
| Wednesday | Rest | 2 h new content | 2.5 h new content |
| Thursday | 1.5 h new content + MCQs | 2 h MCQs | 2.5 h MCQs |
| Friday | Rest | Rest | Rest |
| Saturday | 3.5 h simulations + review | 4.5 h simulations + review | 6 h simulations + review |
| Sunday | 2 h weak-topic review | 2.5 h weak-topic review | 4 h simulations + mixed review |
Busy season changes the math. A public accounting candidate with a heavy January to April might run the 10-hour template during the season and switch to 20 hours from May, which shortens the next section by several weeks.
How to split practice time inside a section:
| Section | Practice split (MCQ / simulations) | Example at 6 practice hours a week |
|---|---|---|
| AUD, FAR, REG, BAR, TCP | About 50% / 50% | 3 h MCQs, 3 h simulations |
| ISC | About 60% / 40% | 3.5 h MCQs, 2.5 h simulations |
The split mirrors the official score weights. It is a starting point; if your simulation scores lag, shift more time toward them.
Which Discipline should you choose: BAR, ISC or TCP?
Choose the Discipline that matches your role and background. BAR is Business Analysis and Reporting, ISC is Information Systems and Control, and TCP is Tax Compliance and Planning. Each one extends a different part of the Core, so pick the area you already know or plan to work in.
The names come from the AICPA exam overview. For the exact topics and their weighting, read the CPA Exam Blueprints on the AICPA site before you decide.
| Discipline | Focus | Often fits | Becker hour estimate |
|---|---|---|---|
| BAR: Business Analysis and Reporting | Business analysis and advanced financial reporting | Candidates heading into financial reporting, FP&A or audit of complex reporting | 120–150 |
| ISC: Information Systems and Control | Information systems, controls and data | Candidates in IT audit, risk, controls or systems roles | 60–90 |
| TCP: Tax Compliance and Planning | Tax compliance and planning beyond REG | Candidates in tax practice or planning to work in tax | 60–90 |
Hours matter too. In Becker's estimates, ISC and TCP come in lower than BAR, which can shorten your overall plan by several weeks. That is a scheduling consideration, not a reason to pick a Discipline you have no use for.
Which official AICPA prep tools should you use?
The AICPA offers two official tools worth building into any plan. The CPA Exam Blueprints map the content and its weighting for each section, and the AICPA sample test lets you practice in the same software used at the test center. Use the Blueprints at the start and the sample test before each exam.
According to the AICPA sample test page, the sample test "includes questions from all sections: AUD, FAR, REG, ISC, BAR, and TCP." The page also says it "is not scored and it does not serve as a determination of your readiness," so use it to learn the software, not to predict a result.
A short checklist for each section:
- Week 1: read the Blueprint for the section and list the areas with the highest weighting.
- Every week: one simulation session, logged by topic.
- Two to three weeks before the exam: take the AICPA sample test for that section to get used to the interface.
- Final week: review weak topics from your log, then rest the day before.
If you are planning another professional exam, the same block-and-buffer logic applies to the GMAT study plan.
FAQ
How long should I study for the CPA Exam?
There is no official number. Becker estimates 400 to 600 hours across all four sections, or roughly 100 to 150 per section, so at 10 to 20 hours a week the full exam takes many months. Build your own estimate from the hours you can study each week.
How many hours should I study per CPA section?
Becker's ranges are 120–150 hours for FAR, 110–140 for AUD, 80–110 for REG, 120–150 for BAR and 60–90 each for ISC and TCP. Adjust down if the material is close to your job and up if your coursework was years ago.
Is 3 months too long to study for one CPA section?
Not for a working candidate. At 10 hours a week, a large section such as FAR takes about 13 weeks using Becker's estimate. Keep a weekly review block so early topics don't fade.
What score do you need to pass the CPA Exam?
At least 75 on each section, on a scale from 0 to 99. The AICPA states that the score "does not represent a percentage correct."
How long do I have to pass all four sections?
It depends on your jurisdiction. NASBA's model rule extends conditional credit from 18 to 30 months, but each jurisdiction decides whether to adopt the 30-month window, so check with your state board.
What are the CPA Discipline sections?
Business Analysis and Reporting (BAR), Information Systems and Control (ISC) and Tax Compliance and Planning (TCP). You take one of them alongside the three Core sections.
Which CPA section should I take first?
There is no official order. Start with the section closest to your recent coursework or job, and sequence the rest so a retake still fits inside your credit window.
Is there an official CPA practice test?
Yes. The AICPA sample test uses the real exam software and covers all six sections. The page does not list a price, so check the AICPA site for current access details.
How should I practice CPA exam study questions?
Split practice by the official score weights: about half multiple-choice questions and half task-based simulations, or roughly 60/40 for ISC. Log missed questions by topic and review them each weekend.