The exact time to study for each CPA exam varies, but most candidates dedicate 100-150 hours per section, totaling 400-600 hours over 6-12 months for the entire CPA exam. Effective study plans are key.

Key Takeaways

• Allocate 100-150 hours per CPA exam section.
• Aim for 400-600 total study hours for all exams.
• Create a realistic, personalized CPA study schedule.
• Consistent daily and weekly study is crucial for success.
• Adjust your CPA exam timeline based on personal progress.
• Prioritize understanding over rote memorization for CPA success.

How Long to Study for Each CPA Exam: Crucial Advice for Success

Many aspiring CPAs wonder, “How long do I really need to study for each CPA exam section?” It’s a common question, and for good reason. The Certified Public Accountant (CPA) exam is notoriously challenging, and figuring out the right study timeline can feel overwhelming. You want to be prepared, but you also don’t want to waste precious time or burn out. This guide will break down the essential factors and provide a clear roadmap to help you determine the optimal study duration for each CPA exam section, ensuring you’re ready to pass with confidence.

Let’s dive into what goes into crafting an effective study plan that leads to CPA exam success.

Understanding the CPA Exam Structure and Time Commitment

Before we can discuss how long to study, it’s important to understand what you’re studying for. The CPA exam is divided into four sections, each testing different aspects of accounting and business knowledge. These are:

• Auditing and Attestation (AUD): Focuses on auditing procedures, professional responsibilities, and the reporting process.
• Business Environment and Concepts (BEC): Covers corporate governance, economic concepts, financial management, information technology, and operations management. (Note: BEC is being retired and replaced by Disciplines within the new CPA Evolution model starting in 2024. The core content will be absorbed into the new structure.)
• Financial Accounting and Reporting (FAR): Tests your knowledge of accounting principles, financial statement preparation, and reporting for various entities.
• Regulation (REG): Deals with federal taxation, business law, and ethics.

Each section is a rigorous test, and the AICPA (American Institute of Certified Public Accountants) designs them to be comprehensive. The sheer volume of material can be daunting, which is why a structured approach to studying is absolutely critical.

How Long to Study for Each CPA Exam: The Numbers

While individual study habits vary, a widely accepted guideline for preparing for each CPA exam section is between 100 to 150 hours of dedicated study time. This estimate comes from analyzing the exam’s depth, the experience of successful candidates, and the recommendations of leading CPA review course providers.

Let’s break this down further:

• Total Study Hours: For all four sections, this means a total commitment of approximately 400 to 600 hours.
• Study Duration: Most candidates spread this out over 6 to 12 months. Rushing the process often leads to burnout and lower retention rates.

It’s crucial to remember that these are averages. Some individuals may need slightly more time, while others might find they grasp certain concepts faster. Your personal learning style, prior accounting experience, and the effectiveness of your study methods will all influence your actual study time.

Factors Influencing Your CPA Study Timeline

Determining “how long to study for each CPA exam” isn’t a one-size-fits-all answer. Several critical factors will shape your personal timeline:

1. Your Accounting Background and Experience

If you have a strong academic foundation in accounting and recent practical experience, you might find certain topics more familiar. For instance, someone who recently completed a GAAP-heavy accounting degree might need less time on FAR than someone whose degree focused more on auditing.

• Recent Graduates: May require closer to the 150-hour mark per section, as concepts are fresher.
• Those with Significant Work Experience: Might be able to leverage their practical knowledge, potentially reducing study time in specific areas. However, don’t underestimate the need to review and understand the theoretical underpinnings tested.
• Career Changers: May need to dedicate more time, especially for sections that cover entirely new material.

2. Study Methods and Resources

The quality and type of study materials you use significantly impact efficiency. A comprehensive CPA review course is highly recommended. These courses are designed to cover all exam topics systematically.

• Reputable CPA Review Courses: (e.g., Becker, Wiley, Roger CPA Review, Gleim) offer structured curricula, practice questions, mock exams, and expert support. They are invaluable for guiding your study.
• Self-Study (Without a Course): Generally not recommended due to the exam’s complexity and the risk of missing critical information or inefficient study. If you attempt this, ensure you have access to up-to-date, comprehensive study materials from authoritative sources.
• Active Learning vs. Passive Learning: Actively engaging with the material (e.g., doing practice problems, explaining concepts aloud) is far more effective than passively reading or watching lectures.

3. Time Availability and Consistency

This is perhaps the most significant variable. How much time can you realistically commit each week?

• Full-Time Study: If you can dedicate 20-30 hours per week, you might complete a section in 4-6 weeks.
• Part-Time Study (Working Professionals): Committing 10-15 hours per week might mean 8-12 weeks per section.
• Balancing Work and Life: Unexpected events or demanding work schedules can disrupt your plan, requiring flexibility and potential adjustments to your timeline.

Consistency is key. Studying 2 hours every day for 5 days a week is far more effective than cramming 10 hours on a Saturday.

4. Individual Learning Speed and Retention

Everyone learns at a different pace. Some individuals can absorb information quickly, while others need more repetition and time to solidify their understanding. Be honest with yourself about your learning style and how quickly you typically master new subjects.

5. Performance on Practice Questions and Exams

Your progress through practice questions and mock exams is a crucial indicator. If you’re consistently scoring below the target range (often 70-80%), you likely need to spend more time on that section or revisit specific weak areas.

Recommended Study Hours Per CPA Exam Section: A Closer Look

Let’s refine the 100-150 hour estimate per section by considering the typical difficulty and scope of each exam:

CPA Exam Section	Estimated Study Hours Per Section	Key Focus Areas	Why This Range?
Auditing and Attestation (AUD)	100-130 Hours	Auditing standards, professional responsibilities, risk assessment, evidence, reporting.	Requires understanding of complex standards and judgment-based scenarios.
Business Environment and Concepts (BEC) (Pre-2024)	100-120 Hours	Economics, corporate governance, financial management, IT, operations.	Broad range of topics, but often considered less calculation-intensive than FAR or REG.
Financial Accounting and Reporting (FAR)	130-150 Hours	GAAP, financial statement preparation, leases, revenue recognition, pensions, inventory.	Extensive content and complex accounting standards. Often considered the most challenging by volume.
Regulation (REG)	120-140 Hours	Federal taxation (individual and business), ethics, business law.	Requires memorization of tax law and understanding of legal principles.

Note: The CPA Evolution model starting in 2024 will introduce new exam structures. While the core content remains, the way it’s tested will change. The fundamental principle of dedicated study time per core and discipline section will still apply. For the new structure, candidates will choose one of three Discipline sections (BAR, ISC, or TCP) in addition to the three core sections (AUD, FAR, REG). Each of these will require substantial study time, comparable to the original sections.

The AICPA’s CPA Evolution initiative aims to modernize the exam, ensuring future CPAs are equipped for the evolving business landscape. Understanding these changes is vital for your study planning.

Creating Your CPA Study Schedule: A Step-by-Step Approach

Now that you have a grasp of the time commitment, let’s build a practical study schedule. This process should be personalized.

Step 1: Assess Your Current Situation

Be honest about your available time. Block out work, family commitments, personal appointments, and essential downtime. What’s left for studying?

Step 2: Choose Your CPA Review Course

Select a reputable review course. Familiarize yourself with its structure, lecture materials, practice questions, and final review components. Most courses provide recommended study plans, which can be a great starting point.

Step 3: Break Down Each Section

Divide each exam section into smaller, manageable modules or chapters. Your review course will likely do this for you. Aim to cover a certain number of modules per week.

Step 4: Allocate Study Hours Realistically

Based on your available time and the estimated hours per section, calculate your weekly study load. For example, if you aim for 120 hours for FAR and have 10 weeks to study it, that’s 12 hours per week.

Step 5: Schedule Study Sessions

Treat your study sessions like important appointments. Schedule them in your calendar. Consistency is more important than marathon sessions.

• Daily Goals: Aim to cover specific readings, watch lectures, or complete a set of practice questions each day.
• Weekly Goals: Aim to complete a certain number of modules or topics by the end of the week.
• Review Sessions: Schedule dedicated time for reviewing material from previous weeks. Don’t just move forward; reinforce what you’ve learned.

Step 6: Incorporate Practice and Review

Your study schedule should heavily feature practice questions and mock exams. These are not just for testing your knowledge but also for familiarizing yourself with the exam format and question types.

• Practice Questions: Integrate these after studying each topic.
• Cumulative Reviews: Conduct reviews that cover material from multiple modules.
• Mock Exams: Schedule these closer to your exam date to simulate the actual testing experience.

Step 7: Be Flexible and Adjust

Life happens. If you fall behind, don’t panic. Re-evaluate your schedule and adjust. Perhaps you need to shift some hours from one week to the next or slightly extend your study timeline for a section. The goal is progress, not perfection.

Sample CPA Study Schedule Framework (Part-Time, Working Professional)

This is a hypothetical framework. Your actual schedule will depend on your specific circumstances and review course.

Assumption: Aiming for 120 hours per section, studying 15 hours per week.

FAR: 8 Weeks (120 hours total)

• Weeks 1-6: Content Review & Practice
  • Cover 2-3 modules per week.
  • Spend 10 hours per week on new material (lectures, readings).
  • Spend 5 hours per week on practice questions related to the covered material.
• Week 7: Cumulative Review & Practice Exams
  • Review all previous modules.
  • Complete 1-2 full-length mock exams.
  • Focus on weak areas identified in practice.
• Week 8: Final Review & Targeted Practice
  • Intensive review of key concepts and formulas.
  • Targeted practice questions on challenging topics.
  • Simulate exam conditions with timed practice sets.

AUD: 8 Weeks (120 hours total)

Follow a similar structure as FAR, focusing on auditing standards, ethics, and reporting requirements.

REG: 8 Weeks (120 hours total)

Allocate time to both taxation and business law. Taxation often requires more detailed study and practice.

BEC: 7 Weeks (110 hours total – may be less intensive)

Cover the broader business topics. Focus on understanding concepts and applying them.

Total Time: Approximately 31 weeks (around 7-8 months)

This framework allows for a week of buffer or rest between sections, which is highly beneficial for preventing burnout.

Pro Tips for Maximizing Your CPA Study Time

Here are some strategies to ensure you get the most out of every study hour:

• Active Recall: Instead of re-reading notes, try to recall information from memory. Use flashcards or quizzing yourself.
• Spaced Repetition: Revisit topics at increasing intervals to strengthen long-term memory.
• Understand, Don’t Memorize (Completely): While some memorization is necessary (e.g., tax rates), focus on understanding the underlying principles. This allows you to tackle variations of problems.
• Simulate Exam Conditions: Take mock exams in a quiet environment, without distractions, and within the allotted time. This builds stamina and reduces test-day anxiety.
• Review Your Mistakes: Don’t just check if you got a question right or wrong. Understand why* you made a mistake and how to avoid it in the future.
• Stay Healthy: Adequate sleep, a balanced diet, and regular exercise are crucial for cognitive function and sustained focus.
• Join a Study Group (Optional): For some, discussing concepts with peers can be beneficial, but ensure the group stays focused and productive.

The CPA Exam Evolution and Its Impact on Study Time

As mentioned, the CPA exam is undergoing a significant transformation with the CPA Evolution model, effective January 2024. The core curriculum remains, but candidates will choose one of three “Disciplines” to specialize in: Auditing and Attestation (AUD), Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Taxation and Regulation (TCR). The original AUD, FAR, and REG sections will continue, but the exam will also include a Discipline section chosen by the candidate.

This evolution means that while the foundational knowledge tested in AUD, FAR, and REG remains essential, your study plan will need to incorporate the chosen Discipline. The AICPA has provided blueprints for each section, which detail the content and skills tested. These blueprints are your best resource for understanding the scope and therefore the necessary study time.

The core sections will likely still require the established 100-150 hours each. The Discipline section will also demand significant study time, comparable to the core sections, depending on your prior exposure and chosen area. Candidates should carefully review the AICPA’s official guidance on the CPA Evolution to tailor their study plans effectively.

You can find detailed information and blueprints on the AICPA’s official CPA Exam Blueprint page.

Frequently Asked Questions (FAQs) About CPA Exam Study Time

Q1: Is 100 hours enough to study for one CPA exam section?

A1: For many, 100 hours is the minimum. If you have a strong background and are a very efficient learner, it might be sufficient. However, 100-150 hours per section is a more commonly cited and safer range to ensure thorough preparation and adequate practice.

Q2: How long should I study if I’m working full-time?

A2: If you’re working full-time, aim for 10-15 hours of study per week. This means each CPA exam section might take 8-12 weeks to prepare for, leading to a total study period of 8-12 months for all four sections.

Q3: Can I study for multiple CPA exam sections at once?

A3: While some advanced candidates might attempt this, it’s generally not recommended for beginners. Focusing on one section at a time allows for deeper understanding and better retention. Once you pass one section, you have a dedicated window (typically 18 months) to pass the remaining three.

Q4: How many practice questions should I do for each section?

A4: Aim to complete as many practice questions as your review course provides, often numbering in the thousands per section. The key is not just the quantity but the quality of your practice—understanding why answers are correct or incorrect.

Q5: What if I study for 150 hours and still don’t feel ready?

A5: It’s better to dedicate more time than to sit for the exam underprepared. Review your mock exam scores and practice question performance. Identify weak areas and focus on those. Consider another 20-30 hours of targeted study and practice.

Q6: How does the CPA Evolution impact the total study time?

A6: The core sections (AUD, FAR, REG) will still require substantial study time. The addition of a Discipline section will add to the overall study commitment. Candidates should consult the official AICPA blueprints for the chosen Discipline to estimate its study requirements, which will likely be comparable to the core sections.

Q7: Should I study more for FAR or REG?

A7: FAR and REG are often considered the most time-intensive due to their breadth and complexity. FAR has extensive accounting standards, while REG involves detailed tax law. Both typically require the higher end of the estimated study hours (130-150+).

Conclusion

Mastering the CPA exam requires a significant time investment, but with a well-researched and personalized approach, it is entirely achievable. Understanding that “how long to study for each CPA exam” typically falls between 100-150 hours per section, totaling 400-600 hours over 6-12 months, is your starting point. Remember to factor in your personal background, learning style, and available time. By creating a structured study schedule, utilizing effective study methods, and consistently practicing, you can build the confidence and knowledge needed to pass each section and achieve your CPA designation.