How long should you study for the CPA exam? Most candidates dedicate 250-400 hours per exam section, typically over 6-9 months total, to conquer this challenging test effectively.
Key Takeaways
- Allocate 250-400 hours per CPA exam section.
- Aim for 6-9 months of total CPA exam preparation.
- Personalize your study plan based on your background.
- Schedule regular review and practice tests.
- Prioritize consistency over cramming for success.
- Focus on understanding, not just memorization.
How Long Should You Study For The CPA Exam? Conquer!
You’re ready to take on the Certified Public Accountant (CPA) exam. That’s fantastic! But a big question looms: how long should you study for the CPA exam? It’s a common concern, and the answer isn’t a simple one-size-fits-all number. Many aspiring CPAs feel overwhelmed by the sheer volume of material and the exam’s reputation. It’s completely normal to wonder about the right amount of time. The good news is that with a structured approach and a realistic timeline, you can conquer this challenge. This guide will break down the factors that influence study duration and provide a clear roadmap to help you prepare effectively.
Understanding the CPA Exam Structure and Difficulty
Before diving into study hours, it’s crucial to understand what you’re up against. The CPA exam is not a single test but a series of four rigorous sections. Each section tests a different domain of accounting and business knowledge. These sections are:
- Auditing and Attestation (AUD)
- Business Environment and Concepts (BEC) – Note: BEC is being replaced by Disciplines (AUD, FAR, REG, and one Discipline) starting January 1, 2024, as part of CPA Evolution. BEC content will be integrated into the other sections and new discipline exams.
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
The exam is known for its difficulty. The American Institute of Certified Public Accountants (AICPA), the administrator of the exam, reports that pass rates for individual sections often hover between 40% and 60%. This means that a significant portion of candidates do not pass on their first attempt. This difficulty stems from the breadth and depth of the material covered, the complexity of the questions, and the pressure of the testing environment. Therefore, adequate preparation is not just recommended; it’s essential for success.
Factors Influencing Your CPA Exam Study Time
The “how long” question depends heavily on individual circumstances. Several factors will shape your study timeline. Understanding these will help you create a personalized plan that works for you.
Your Educational Background and Experience
Your academic history plays a significant role. If you have a strong accounting and finance background from university, you might find some topics more familiar. For example, someone who recently completed advanced accounting courses might need less time on FAR than someone whose degree is in a different field. Similarly, if you’re already working in public accounting and actively involved in audits, the AUD section might be less daunting.
Conversely, if your formal education is limited in accounting, or if you’ve been out of school for a while, you’ll likely need more time to grasp foundational concepts and the specific nuances tested on the CPA exam. Don’t be discouraged by this; it simply means you need to allocate more time for thorough review and practice.
Your Familiarity with Accounting Concepts
Beyond formal education, your practical experience matters. Are you currently working in a role that involves financial reporting, tax preparation, or auditing? If so, you’ll have real-world context for many of the topics. This can make studying more intuitive and less about rote memorization. You can connect theoretical concepts to actual scenarios you encounter daily.
If your work experience is not directly related to accounting, you’ll need to rely more heavily on your study materials to build that understanding. This might involve spending extra time on examples, case studies, and practice problems to solidify your comprehension.
The CPA Exam Review Course You Choose
A comprehensive CPA exam review course is almost universally recommended. These courses are designed to condense the vast amount of information into a manageable curriculum. They often provide:
- Structured lesson plans
- Video lectures
- Practice questions and tests
- Simulated exams
- Study planners and progress trackers
The quality and comprehensiveness of these courses can vary. Some are more detailed than others. The structure provided by a good review course can significantly streamline your study process, but it still requires your dedicated time and effort. The course itself doesn’t do the studying for you; it guides you on what and how to study.
Your Personal Study Habits and Learning Style
Are you a quick learner? Do you thrive on structured learning, or are you more of a self-directed study? Your personal learning style and efficiency are critical. Some individuals can absorb information quickly, while others need more repetition and time to process complex topics. Identifying your strengths and weaknesses as a learner is key to setting a realistic study schedule.
Consider how you learn best. Do you prefer reading textbooks, watching videos, working through practice problems, or a combination? Tailoring your study methods to your learning style can make the process more effective and less tedious. Experiment with different techniques to see what yields the best results for you.
The Number of Sections You Plan to Take at Once
The CPA exam is structured so you can take the sections individually. Most candidates tackle one section at a time. However, some highly motivated individuals may attempt to take two sections in a single testing window. This is an extremely demanding approach and requires a significant time commitment and prior strong knowledge base.
The typical strategy involves passing all four sections within an 18-month rolling window, starting from the date you pass your first section. This window encourages focused preparation on one section at a time, which is generally more manageable and effective for most candidates.
Recommended Study Hours: The General Guideline
While individual needs vary, there’s a widely accepted range for study hours per CPA exam section. This guideline is based on the collective experience of successful candidates and feedback from review course providers.
Estimating Hours Per Section
Most experts and successful CPA candidates recommend dedicating between 250 and 400 hours of study per exam section. This is a substantial commitment, equivalent to about 10-15 hours per week for 6-8 weeks per section.
Let’s break this down:
- Lower End (250 hours): This might be sufficient for candidates with a very strong accounting background, extensive relevant work experience, and efficient study habits.
- Mid-Range (300-350 hours): This is the most common recommendation and a solid target for most individuals. It allows for thorough coverage of the material, ample practice, and review.
- Higher End (400 hours): This may be necessary for those who need to build foundational knowledge, are new to accounting concepts, or find certain topics particularly challenging.
These hours are for active studying, which includes watching lectures, reading materials, working through practice questions, taking practice exams, and reviewing weak areas. It does not include time spent on administrative tasks like scheduling your exam or commuting to the testing center.
Total Study Time for All Four Sections
If you study approximately 300-350 hours per section, and you tackle them one by one, your total dedicated study time will be in the range of 1200 to 1400 hours. This is a significant undertaking, comparable to a full-time job for several months.
The overall timeline for completing all four sections typically spans 6 to 9 months. This timeframe allows candidates to:
- Focus on mastering one section at a time.
- Avoid burnout.
- Leverage the 18-month window effectively.
- Incorporate breaks and life events.
Some candidates may complete it faster, while others may take longer. The key is to maintain consistent progress and avoid rushing the process.
Structuring Your CPA Exam Study Plan
A well-structured study plan is your best ally in managing the extensive CPA exam material and timeline. It transforms a daunting task into a series of manageable steps.
Phase 1: Assessment and Planning
Before you dive into the material, take time to:
- Gather your materials: Ensure you have a reputable CPA review course and understand how to use its resources.
- Review the AICPA blueprint: Familiarize yourself with the content and structure of each exam section. The AICPA provides detailed exam blueprints that outline the tasks and knowledge areas tested. You can find these on the AICPA’s website.
- Assess your strengths and weaknesses: Honestly evaluate your prior knowledge in each area.
- Set a target exam date: Choose a realistic date for your first section, working backward to create a study schedule.
- Create a weekly schedule: Block out dedicated study time each week. Treat these study sessions like important appointments.
Phase 2: Deep Dive into Material
This is where the bulk of your study hours will be spent. For each section:
- Watch lectures: Focus on understanding the core concepts.
- Read study materials: Supplement lectures with textbook readings.
- Work through practice problems: This is critical for application. Start with smaller problem sets after each module.
- Focus on weak areas: Identify topics you struggle with and dedicate extra time to them.
Phase 3: Practice and Review
As you get closer to your exam date, shift your focus:
- Intensive practice questions: Complete thousands of multiple-choice questions (MCQs) and task-based simulations (TBSs).
- Simulated exams: Take full-length simulated exams under timed conditions to mimic the actual testing environment. This helps build stamina and identify areas needing last-minute review.
- Review your mistakes: Analyze why you got questions wrong. Was it a knowledge gap, a misunderstanding, or a careless error?
- Targeted review: Revisit your weakest areas based on practice exam performance.
Phase 4: Final Preparation
In the final week before your exam:
- Light review: Focus on reviewing key concepts and formulas. Avoid learning new material.
- Rest and relaxation: Ensure you are well-rested and mentally prepared.
- Logistics: Confirm your exam appointment, know the location, and plan your travel.
How Long to Study Per Specific CPA Exam Section?
While the overall range is 250-400 hours per section, some sections might naturally require a bit more or less time depending on their complexity and your background.
Financial Accounting and Reporting (FAR)
FAR is often considered the most comprehensive and challenging section. It covers a broad range of accounting standards and principles. Candidates typically spend the most time on FAR.
- Recommended Hours: 300-400 hours.
- Why? It covers a vast array of topics, including governmental and not-for-profit accounting, financial statement preparation, and complex transactions.
Auditing and Attestation (AUD)
AUD focuses on auditing standards, procedures, and the ethical responsibilities of auditors. While it can be conceptually dense, it often involves less calculation than FAR.
- Recommended Hours: 250-350 hours.
- Why? It requires understanding professional standards, judgment, and the application of audit procedures.
Regulation (REG)
REG covers federal taxation (individual and business), ethics, and business law. The tax portion, in particular, can be extensive and requires memorization of rules and rates.
- Recommended Hours: 275-375 hours.
- Why? Tax laws change frequently, and understanding their application to various business entities and individuals can be complex. Business law also adds another layer of knowledge.
Business Environment and Concepts (BEC) / CPA Evolution Disciplines
BEC, before its replacement, covered a diverse range of topics including economics, financial management, information technology, and operations management. The new CPA Evolution structure introduces discipline-specific exams (e.g., Business Analysis and Reporting, Information Systems and Controls, Tax Compliance and Planning) which will have their own unique study hour recommendations once fully implemented and data is available.
- Recommended Hours (for BEC pre-2024): 250-350 hours.
- Why? It was a broad section, and candidates often found the breadth of topics challenging.
- Future Note: The new discipline exams will likely require a similar or potentially higher level of focused study depending on the chosen discipline and the candidate’s background.
These are just estimates. Your personal experience will dictate the exact hours needed.
Sample CPA Exam Study Schedules
To give you a clearer picture, here are two sample schedules. These assume a candidate is studying approximately 10-15 hours per week.
Sample Schedule A: 9-Month Plan (One Section Every 2 Months)
This plan is ideal for those balancing CPA studies with a demanding job or other commitments.
| Month | Focus | Estimated Study Hours per Section |
|---|---|---|
| Month 1 | FAR – Phase 1 & 2 (Core Topics) | 100 hours |
| Month 2 | FAR – Phase 2 (Advanced Topics) & Phase 3 (Practice) | 150 hours |
| Month 3 | FAR – Phase 3 (Intensive Practice) & Review | 100 hours |
| Month 4 | AUD – Phase 1 & 2 (Core Topics) | 100 hours |
| Month 5 | AUD – Phase 2 (Advanced Topics) & Phase 3 (Practice) | 150 hours |
| Month 6 | AUD – Phase 3 (Intensive Practice) & Review | 100 hours |
| Month 7 | REG – Phase 1 & 2 | 250 hours |
| Month 8 | REG – Phase 3 & Review | 150 hours |
| Month 9 | BEC (or chosen Discipline) – Phase 1, 2, 3 & Review | 300 hours |
Sample Schedule B: 6-Month Plan (More Intensive)
This plan is for candidates who can dedicate more time weekly or have a stronger accounting foundation.
| Section | Estimated Study Period | Estimated Study Hours | Weekly Hours |
|---|---|---|---|
| FAR | 6 weeks | 350 hours | ~58 hours/week (Intensive) |
| AUD | 5 weeks | 300 hours | ~60 hours/week (Intensive) |
| REG | 5 weeks | 325 hours | ~65 hours/week (Intensive) |
| BEC (or Discipline) | 4 weeks | 275 hours | ~69 hours/week (Intensive) |
Important Note: The 6-month plan is extremely aggressive and may not be sustainable or ideal for everyone. It requires significant dedication and can lead to burnout if not managed carefully. The 9-month plan is generally more recommended for work-life balance.
Pro Tips for Maximizing Your Study Efficiency
Whether you’re on a tight schedule or a more relaxed one, these tips can help you make the most of your study time.
Pro Tip: Utilize Active Recall and Spaced Repetition
Don’t just passively reread notes. Actively test yourself by trying to recall information from memory (active recall). Also, revisit topics at increasing intervals (spaced repetition). Tools like Anki flashcards can be incredibly helpful for this.
Consistency is Key
Studying for 2-3 hours every day is far more effective than cramming 15 hours into a single weekend. Regular, consistent study sessions help reinforce learning and prevent information from being forgotten.
Focus on Understanding, Not Memorization
The CPA exam tests your ability to apply concepts. While some memorization is necessary (e.g., tax rates), focus on truly understanding the “why” behind accounting rules and business concepts. This will help you tackle application-based questions more effectively.
Practice, Practice, Practice
Work through as many practice questions and simulations as possible. This familiarizes you with question formats, helps identify weak areas, and builds confidence. Aim for thousands of MCQs and dozens of TBSs per section.
Simulate Exam Conditions
As you approach your exam date, take full-length practice exams in a quiet environment, timed exactly like the real test. This helps you build stamina, manage your time effectively, and get comfortable with the testing software.
Take Breaks and Avoid Burnout
Studying for the CPA exam is a marathon, not a sprint. Schedule regular breaks, get enough sleep, eat well, and engage in activities you enjoy. Burnout is a major obstacle, so prioritize your well-being.
Leverage Technology
Many review courses offer adaptive learning platforms, mobile apps, and online communities. Use these tools to your advantage. Online forums can be great for asking questions and getting support from fellow candidates.
Review the AICPA’s Resources
The AICPA provides free practice resources, including sample tests and score release dates. Familiarize yourself with these official materials. You can find them on the official AICPA website.
Frequently Asked Questions (FAQs)
Q1: How many hours total do I need to study for the CPA exam?
Most candidates need between 1200 and 1400 total study hours, broken down into 250-400 hours per each of the four exam sections.
Q2: Is it possible to study for the CPA exam in less than 6 months?
While possible for individuals with an exceptionally strong accounting background and significant dedicated study time (potentially 20+ hours per week), it’s generally not recommended. A 6-9 month timeframe allows for thorough preparation without excessive stress or burnout.
Q3: Should I study all four sections at once?
No, it’s highly recommended to study and pass the sections individually. The CPA exam requires a deep understanding of each domain, and trying to prepare for all four simultaneously can lead to superficial learning and increased risk of failure.
Q4: How do I know if I’ve studied enough for a section?
You’ve likely studied enough when you consistently score high on practice exams (e.g., 80%+) and feel confident applying concepts across various scenarios. You should also be able to explain complex topics without relying heavily on notes.
Q5: What if I have a very strong accounting background? Do I still need 250-400 hours?
Even with a strong background, you’ll still need significant study time. The CPA exam tests specific standards and application methods that may differ from academic or workplace practices. You might be able to aim for the lower end of the range (250-300 hours), but thorough practice is still essential.
Q6: How often should I take practice exams?
In the final weeks leading up to your exam date, aim to take at least one full-length simulated exam per section. This helps you gauge your readiness and identify any last-minute areas for review.
Q7: How does the CPA Evolution impact study time?
The CPA Evolution model, with its core sections and discipline choices, is designed to test a similar depth of knowledge. While specific hour recommendations for the new disciplines are still emerging, the overall commitment of 250-400 hours per section is expected to remain a relevant guideline. Candidates may need to adjust based on their chosen discipline’s complexity and their existing knowledge.
Conclusion
Deciding “how long should you study for the CPA exam” is a critical first step in your journey to becoming a CPA. The general consensus points to a significant commitment of 250-400 hours per section, leading to a total study time of 1200-1400 hours over a 6-9 month period. However, remember that these are guidelines, not rigid rules. Your personal background, learning style, and chosen review course will all influence your optimal study duration. By creating a personalized, structured plan, focusing on consistent effort, and utilizing effective study strategies, you can confidently prepare for and conquer the CPA exam. Embrace the challenge, stay disciplined, and you will achieve your goal.
