How to Study for the CPA Exam: 7 Tips
Written by:
Appalachian State University
• Jul 2, 2025
How to Study for the CPA Exam: 7 Tips
There are many types of jobs in the field of accounting. Some of them are available to anyone who graduates with an accounting degree, while others require a higher level of certification. For example, those who obtain the title certified public accountant or CPA, may be eligible for positions of greater autonomy and with more competitive salaries.
The first step toward achieving CPA certification is to earn an undergraduate degree in accounting. From there, it is necessary to pass a standardized exam. For the best outcome, it’s crucial to understand how to study for the CPA exam.
What Is the CPA Exam?
The CPA exam is the test that must be passed by anyone who wishes to work in a high-level, certified accountant position. It is the final hurdle before one can begin practicing as a CPA.
Certain requirements must be met to sit for the exam, and these requirements can vary by state. Generally, it is expected that those taking the exam have at least a bachelor’s degree and all but a few states require a certain number of hours of professional experience. This might involve working as an accounting clerk or accounting assistant, under the supervision of a CPA.
What Is the Format of the Exam?
As for the format of the exam, here is what test-takers should expect:
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The exam has three required Core sections: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD) and Regulation (REG). The CPA candidate must also take a fourth section on a specific accounting discipline of their choosing.
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Candidates can choose to take the four sections at different times, and they are given a total of four hours to complete each section. All four sections must be passed within a 30-month window.
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Each section is graded on a zero to 99 scale, with 75 being the minimum grade for passing.
7 Tips on How to Study for the CPA Exam
For candidates looking ahead to their exams, there are a few ways they can raise the odds of success. Consider some of the top tips on how to study for the CPA exam.
1) Make a Plan
It can help to start the test prep process by creating a basic plan. There are four total sections, and most candidates divide them over four different days. They simply need to be completed within a 30-month window. Creating a basic plan for which section will be completed when can provide candidates with clarity and focus in their studying process.
2) Start Studying Early
While some people prefer to cram for exams, the CPA exam is just too complex for the last-minute study approach to yield dividends. Candidates should start studying early, and make some time to study multiple days of the week. Many candidates find it best to start studying 10 to 12 weeks in advance of each section.
3) Seek Resources
There are plenty of resources available online to help candidates study, including some terrific test prep tools from the Association of International Certified Public Accountants (AICPA). Investing in some of these review courses can be especially helpful for those who are a few years removed from their undergraduate accounting classes, and who may be fuzzy on some of the fine details.
4) Take Practice Exams
The CPA exam includes both multiple-choice questions and simulations. Practice exams provide candidates with exposure to both types of questions, which can help them feel more confident as they prepare for their examination.
5) Build a Support System
It’s important for candidates to have friends and family members who can offer encouragement, and to communicate with them in advance about what their basic study plan and schedule are. Finding a group of candidates to study with can be even more helpful.
6) Limit Distractions
Candidates should be as focused as possible when they are studying. That might mean turning off their phone notifications and studying in an environment that feels neutral.
7) Don’t Neglect Physical Health
Anyone researching how to study for the CPA exam knows that mental acuity is a big focus. However, it is just as important for candidates to attend to their physical needs. During study sessions and especially in the days leading up to the exam, candidates should prioritize sound sleep and good nutrition. They also should get a little sunshine and physical activity to help elevate their mood and ensure their ability to concentrate.
Prepare for Success in the CPA Exam
The accounting field offers numerous possible paths to success, and many of them run through the CPA exam. Passing this exam is an important step in any accountant’s professional journey. And with the right plan, it is more than possible to pass it within a reasonable time frame.
All of this hinges on having the right foundational knowledge, which can be obtained in a four-year accounting degree program. Consider App State Online’s BSBA in Accounting, an online degree program that is tailored toward the CPA exam. Explore the many ways this degree program can provide you with the conceptual and practical knowledge you need for long-term accounting success.
Recommended Readings
Most Important Skills Needed for Accounting
Sources:
Association of International CPAs, Learn What to Study for the CPA Exam
Investopedia, “Certified Public Accountant: What the CPA Credential Means”