CPA Exam FAQs

The CPA exam is divided into four parts. There are three core exams that all test takers must take and a choice of three discipline sections of which test takers must take one section.

Core (all sections required):

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Taxation and Regulation (REG)

Discipline (choose one):

• Business Analysis and Reporting (BAR)
• Information Systems and Controls (ISC)
• Tax Compliance and Planning (TCP)       

Q1 2024

• Core: Jan. 10–March 26
• Discipline: Jan. 10–Feb. 6

Q2 2024

• Core: April 1–June 25
• Discipline: April 20–May 10

Q3 2024

• Core: July 1–Sept. 25
• Discipline: July 1– 31

Q4 2024

• Core: Oct. 1–Dec. 26
• Discipline: Oct. 1–31

If you need to transfer your exam scores from one state to another, please visit the NASBA store. There is a fee for exam score transfer.

The American Institute of CPAs (AICPA) estimates that passing all four parts of the CPA Exam requires 300 to 400 hours of study.

The following are NASBA application fees:

• Education Evaluation Application Fee: $90.00
• Exam Section Application Fee: $352.64 x 4 sections = $1,410.56

CPA Exam review courses range between $1,100 and $3,100 depending on the provider.

 

CPA Exam scores are released on a rolling basis throughout the year. Score release dates are posted by the AICPA here. 

You need 120 credit hours and a bachelor’s degree.

Please see our section on Educational Requirements for sitting for the CPA Exam.

In New Jersey, the only method of application is online. To apply, visit https://cpacentral.nasba.org. You will need to register for a user account. Registering will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) to Schedule (NTS). 

CPA Examination Services (CPAES) no longer allows students to apply early to sit for the CPA Exam, but major improvements have been made to the process. The turnaround for the NTS is now approximately ten to 15 business days, much improved from the previous eight week timeframe.

You can live anywhere and take the exam according to New Jersey rules and regulations. There is no residency requirement. 

Our advice is to tell the truth. Say “yes” on the application and include a letter of explanation with your application. If you hide the truth and the New Jersey State Board of Accountancy finds out, you may severely damage you chances of your being licensed. 

The six-month period begins when the Notice to Schedule (NTS) is issued, not when it is received.  Sign up for email notification so you won’t lose time if the mail gets held up.  

No, it is your responsibility to schedule exam appointments and test before your NTS expires. 

The 30-month period begins on the day you receive a passing score for your first section of the examination. The actual date of expiration is then "rounded off" to the end of the month. For example, if you sit for (and pass) one part on April 12, 2022, 30 months is up on October 12, 2024, but your credit will expire on October 31, 2024.

Extension requests will be considered on a case-by-case basis. Email a written request to cpaes-nj@nasba.org or mail it to:

New Jersey Coordinator
CPA Examination Services
PO Box 198469
Nashville, TN 37219-8469

Once NASBA receives a request, they will forward it to the New Jersey State Board of Accountancy. 

Yes, you can switch to a different Discipline section if you find that there is a better option for you.

Once you pass the CPA Exam, there is no timetable for obtaining the additional educational credits and experience requirements.