CPA Exam Dates 2026: Complete Schedule & Score Release Guide
Everything You Need to Know About Uniform CPA Examination Testing Windows & Dates
Planning to take the CPA exam in 2026? This comprehensive guide covers all CPA exam dates, testing windows for Core and Discipline sections, score release schedule, registration process, and the new CPA Evolution structure. Whether you're taking FAR, AUD, REG, or choosing from BAR, TCP, or ISC, understand the complete 2026 exam calendar for successful CPA licensure.
What is the CPA Exam?
The Uniform CPA Examination is a standardized professional credential exam required to become a licensed Certified Public Accountant in the United States. Administered jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA), the CPA exam is one of the most rigorous professional exams, testing accounting knowledge, auditing skills, taxation expertise, and business acumen.
In January 2024, the CPA Evolution model launched, transforming the exam from four equal sections to a Core + Discipline structure. Candidates now take three Core sections (Financial Accounting & Reporting, Auditing & Attestation, Regulation) plus one Discipline section of their choice (Business Analysis & Reporting, Tax Compliance & Planning, or Information Systems & Controls). This allows candidates to demonstrate deeper expertise in their chosen specialty area while maintaining comprehensive foundational knowledge.
CPA Evolution: New Exam Structure
Core Sections (3 Required)
- FAR - Financial Accounting & Reporting (4 hours)
- AUD - Auditing & Attestation (4 hours)
- REG - Regulation (4 hours)
Available year-round at Prometric centers. Must complete all three before Discipline section.
Discipline Sections (Choose 1)
- BAR - Business Analysis & Reporting (4 hours)
- TCP - Tax Compliance & Planning (4 hours)
- ISC - Information Systems & Controls (4 hours)
Available during specific quarterly testing windows. Take after completing all Core sections.
Key Changes in CPA Evolution
- → Greater technology emphasis: Enhanced focus on data analytics, cybersecurity, and digital tools
- → Specialization choice: Select Discipline section aligned with career path
- → Same total length: Still 16 hours total testing (4 sections × 4 hours each)
- → 18-month window: Pass all 4 sections within 18 months of passing first section
2026 CPA Exam Schedule: Core Sections
Core sections (FAR, AUD, REG) are available year-round for continuous testing at Prometric centers. You can schedule these exams any time throughout 2026, with scores released approximately every 1-2 weeks based on exam cutoff dates.
2026 Core Section Score Release Schedule
| Exam Cutoff Date | Target Score Release | Sections |
|---|---|---|
| January 23, 2026 | February 10, 2026 | FAR, AUD, REG |
| February 14, 2026 | February 24, 2026 | FAR, AUD, REG |
| March 9, 2026 | March 17, 2026 | FAR, AUD, REG |
| March 31, 2026 | April 9, 2026 | FAR, AUD, REG |
| April 23, 2026 | May 7, 2026 | FAR, AUD, REG |
| May 16, 2026 | May 27, 2026 | FAR, AUD, REG |
| June 8, 2026 | June 16, 2026 | FAR, AUD, REG |
| June 30, 2026 | July 10, 2026 | FAR, AUD, REG |
Core Section Scheduling Tip: Score releases continue throughout 2026 with cutoff dates approximately every 2-3 weeks. Plan your exam date to align with score release dates, allowing adequate time for potential retakes within your 18-month window. Schedule at least 5 days in advance at Prometric centers.
2026 CPA Exam Schedule: Discipline Sections
Discipline sections (BAR, TCP, ISC) are offered during specific quarterly testing windows. You must complete all three Core sections before scheduling a Discipline section. These windows are one month long, occurring four times per year.
| Testing Window | Dates | Target Score Release | Sections Available |
|---|---|---|---|
| Q1 2026 | January 1-31, 2026 | March 13, 2026 | BAR, TCP, ISC |
| Q2 2026 | April 1-30, 2026 | June 16, 2026 | BAR, TCP, ISC |
| Q3 2026 | July 1-31, 2026 | September 11, 2026 | BAR, TCP, ISC |
| Q4 2026 | October 1-31, 2026 | December 16, 2026 | BAR, TCP, ISC |
BAR - Business Analysis & Reporting
Best for: Management accounting, corporate finance, financial planning & analysis careers. Covers strategic planning, budgeting, performance management, corporate reporting.
TCP - Tax Compliance & Planning
Best for: Tax preparation, tax consulting, tax law careers. Covers individual, corporate, partnership, estate, and international taxation with deeper technical knowledge.
ISC - Information Systems & Controls
Best for: IT audit, cybersecurity, data analytics careers. Covers information systems, data governance, security, privacy, technology controls, digital transformation.
How to Register for CPA Exam 2026: Step-by-Step Guide
CPA exam registration is a multi-step process involving your state board and NASBA. The entire process typically takes 4-8 weeks from initial application to scheduling your first exam.
Check Eligibility
Verify state requirements: typically 150 credit hours (bachelor's + 30 extra credits), including specific accounting/business courses. Requirements vary by state.
Apply to State Board
Submit application through state board or CPAES portal. Provide official transcripts. Pay application fee ($20-$150). Review takes 4-6 weeks.
Receive ATT
Get Authorization to Test (ATT) from state board confirming eligibility. Valid 90 days (varies by state). Proceed to pay exam fees.
Pay Section Fees
Log into NASBA, pay for sections: ~$262 per section ($200-$300 varies by state), plus registration fees $40-$200 per section.
Get NTS
Receive Notice to Schedule (NTS) from NASBA within 1-2 weeks. Valid 6 months (some states 90 days or 9-12 months). Contains exam section ID.
Schedule at Prometric
Visit Prometric.com. Enter NTS ID + first 4 letters of last name. Select date, time, location. Schedule 5+ days in advance.
Prepare ID
Two IDs required: primary (government photo ID with signature) + secondary (credit/debit card with signature). Name must exactly match NTS.
Test Day
Arrive 30 min early at Prometric. Bring NTS + two IDs. No personal items. Test center provides scratch paper and calculator. 4 hours per section.
Get Scores
Core: 1-2 weeks. Discipline: 6-10 weeks. Check NASBA CPA Central. Passing score 75 (scale 0-99). 18-month window to pass all sections.
Required for CPA Exam Registration
- 150 semester hours of education (120 to sit in some states, 150 for license)
- Official college transcripts showing accounting and business courses
- Government-issued photo ID with signature (driver's license or passport)
- Secondary ID with signature (credit/debit card)
- Payment method for application and exam fees ($1,200-$1,500 total)
CPA Exam Fees 2026
CPA exam fees include state application fees, exam section fees, and optional review course costs. Total investment for becoming a CPA typically ranges from $2,000-$5,000 including all fees and study materials.
| Fee Type | Approximate Cost | Details |
|---|---|---|
| Initial Application | $20-$150 | One-time eligibility evaluation by state board |
| Registration Fee per Section | $40-$200 | State-dependent, paid for each of 4 sections |
| Examination Fee per Section | $200-$300 | NASBA recommends $262.64 per section |
| Total Exam Fees (4 sections) | $1,000-$1,200 | If passing all on first attempt |
| Rescheduling Fee | $35-$75 | Per section if rescheduling needed |
| Retake Fee | $200-$300 | Same as initial exam fee if failing section |
Additional CPA Costs to Consider
Review Courses
$2,000-$5,000 (Becker, Wiley, Roger CPA, Gleim, Surgent)
Study Materials
$500-$1,500 (textbooks, practice questions, flashcards)
License Application
$100-$500 (state license fees after passing all exams)
Ethics Exam
$100-$200 (AICPA Ethics Exam required in most states)
Total CPA Cost Estimate: Plan for $2,500-$7,000 total including application fees, all 4 exam sections, review courses, study materials, license application, and ethics exam. Many employers offer CPA exam reimbursement or bonuses ($5,000-$10,000) upon obtaining license. Consider this investment in lifelong career advancement and significantly higher earning potential.
Frequently Asked Questions About CPA Exam Dates 2026
CPA exam 2026 has continuous testing for Core sections (FAR, AUD, REG) available year-round at Prometric centers except during maintenance blackouts. You can schedule Core exams any day. Score releases occur approximately every 1-2 weeks based on cutoff dates. Discipline sections (BAR, TCP, ISC) have four quarterly testing windows: January 1-31 (scores March 13), April 1-30 (scores June 16), July 1-31 (scores September 11), and October 1-31 (scores December 16). Must complete all Core sections before scheduling Discipline section. Plan testing schedule around your 18-month window after passing first section.
CPA Evolution is the new CPA exam model launched January 2024, transforming exam structure to Core + Discipline format. Previous format had 4 equal sections (FAR, AUD, REG, BEC). New format has 3 Core sections (FAR, AUD, REG) that all candidates take, plus 1 Discipline section chosen from BAR (Business Analysis & Reporting), TCP (Tax Compliance & Planning), or ISC (Information Systems & Controls). Each section is 4 hours, total 16 hours testing. Greater emphasis on technology, data analytics, cybersecurity across all sections. Allows specialization aligned with career path while maintaining comprehensive foundational knowledge. Same 18-month passing window applies.
Core section scores (FAR, AUD, REG) release approximately every 1-2 weeks throughout 2026. If you test by specific cutoff date (e.g., January 23), scores released on target date (e.g., February 10) 1-2 weeks later. AICPA publishes score release schedule with cutoff dates every 2-3 weeks. Discipline section scores (BAR, TCP, ISC) take longer: 6-10 weeks after testing window closes. January window scores released mid-March, April window mid-June, July window mid-September, October window mid-December. Access scores through NASBA's CPA Central portal. Passing score is 75 on scale of 0-99. Score report shows pass/fail and numerical score with performance analysis by content area.
CPA exam costs approximately $1,000-$1,200 total for all 4 sections if passing on first attempt. Breakdown: Initial application fee $20-$150 (one-time, state dependent), Registration fee per section $40-$200 (varies by state), Examination fee per section $200-$300 (NASBA recommends $262.64). Total for 4 sections: approximately $1,050-$1,500 in fees alone. Additional costs include review courses $2,000-$5,000 (Becker, Wiley, Roger), study materials $500-$1,500, license application after passing $100-$500, AICPA Ethics Exam $100-$200. Total investment $2,500-$7,000. Many employers offer reimbursement or bonuses $5,000-$10,000 upon obtaining CPA license. Consider ROI: CPAs earn significantly more over career.
Register through your state board of accountancy: (1) Check eligibility - typically need 150 credit hours (bachelor's + 30 extra), specific accounting/business courses, (2) Submit application through state board or NASBA's CPAES portal with official transcripts, pay application fee $20-$150, (3) Receive Authorization to Test (ATT) from state board after 4-6 weeks, (4) Pay section fees through NASBA ($200-$300 per section plus registration), (5) Receive Notice to Schedule (NTS) within 1-2 weeks, valid 6 months, (6) Schedule exam at Prometric.com using NTS ID, choose date/time/location at least 5 days ahead, (7) Bring two forms of ID on test day, (8) Take 4-hour exam, (9) Receive scores 1-2 weeks (Core) or 6-10 weeks (Discipline).
CPA exam pass rates vary by section. Historical Core section rates: FAR (Financial Accounting & Reporting) approximately 45-50% - considered hardest due to breadth and complexity, AUD (Auditing & Attestation) approximately 50-55%, REG (Regulation) approximately 60-65% - typically highest pass rate. Discipline sections (BAR, TCP, ISC) are new format launched 2024, data still emerging but averaging 50-60%. Overall first-time candidate pass rate approximately 50%. Passing score is 75 on scale of 0-99, not percentage correct. AICPA uses psychometric analysis to set standard. You have unlimited attempts per section but must pass all 4 within 18-month rolling window after passing first section. Most candidates pass all within 1-2 years with dedicated study (300-400 hours per section).
Yes, you can take Core sections (FAR, AUD, REG) in any order you choose. However, you must complete all 3 Core sections before scheduling your Discipline section (BAR, TCP, or ISC). Most candidates take FAR first as it provides foundation for other sections with accounting principles, financial reporting, governmental accounting. Common order: FAR → AUD → REG → Discipline. Some prefer AUD or REG first if stronger in those areas. Discipline section must be last. Each section can be attempted unlimited times within your 18-month rolling window. Strategic tip: Take hardest sections first when motivation is highest, space exams 1-3 months apart for adequate preparation (300-400 hours per section recommended). Consider Discipline testing windows (quarterly) when planning final section timing.
CPA exam uses 18-month rolling window system. After passing your first section, you have 18 months to pass all remaining sections. Clock starts on date you pass first section. If you don't pass all sections within 18 months, your oldest passing score expires and you must retake that section. Example: Pass FAR January 15, 2026 → must pass AUD, REG, and chosen Discipline by July 15, 2027. If not, FAR expires August 2027 and must retake. Once FAR retaken and passed, new 18-month window starts from new FAR pass date. Your exam credits don't expire - only the passing window. Plan strategically: space exams to maximize passing chances while staying within window. Most candidates complete all 4 sections within 12-18 months. No limit on number of attempts per section, but each attempt requires repaying exam fees.
Official CPA Exam Resources
Use these official resources from AICPA and NASBA for accurate information, registration, and exam support.
Official Exam Board & Government Links
AICPA (American Institute of CPAs)
Official CPA exam information, blueprints, and resources
Visit AICPA →NASBA (National Association of State Boards)
CPA exam administration, registration, and scoring
Visit NASBA →CPA Central (NASBA Portal)
Access scores, NTS, and manage your CPA exam account
Login to CPA Central →Prometric Testing Centers
Schedule your CPA exam appointment and find locations
Schedule at Prometric →