How Long Do You Need to Study for the CPA Exam?

Bryce Welker
·11 min read

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300 hours. This is the common answer to the question, “How long should I study for the CPA exam?” But is this truly enough study time to pass the CPA exam? If not, how many hours are enough? And is there one CPA exam section that needs more study hours than the others?

The truth is, the number of hours needed is personal.

Although some statistical reports show that 300 hours is the average study time, for some, this will be too much, and for others, not enough.

In this guide, we’ll talk about how long it takes to study for the CPA exam and more using the redesigned CPA exam blueprints and study schedule advice from many candidates preparing to take the CPA exam.

Key Takeaways

  • Personalized Study Time is Crucial: The standard recommendation of 300 study hours is a baseline; actual study time should be personalized based on educational background, work experience, learning style, and life commitments.

  • FAR Requires More Focus: The Financial Accounting and Reporting (FAR) section, known for its complexity and volume, often necessitates more study time, recommended at 100–120 hours.

  • Auditing and Attestation (AUD): Allocate approximately 70–90 hours, focusing on understanding auditing standards, business ethics, and evidence evaluation.

  • Taxation and Regulation (REG): Plan for 80–100 hours to comprehensively cover federal tax procedures, ethics, business law, and professional responsibilities.

  • Discipline Section Study Time: For the chosen discipline section (BAR, ISC, or TCP), allocate a study time range of 60–90 hours, tailoring it based on the section’s demands and your content familiarity.

Understanding the CPA Exam Structure

The CPA exam is a pivotal step for accounting professionals to assess the knowledge and skills essential for protecting the public interest. The exam’s structure reflects the diverse competencies required of newly licensed CPAs, divided into core and discipline sections.

Core Sections

  • Auditing and Attestation (AUD): Focuses on the principles and practices of auditing and attestation, including ethics, standards, and evidence evaluation.

  • Financial Accounting and Reporting (FAR): Tests knowledge of financial accounting standards and reporting for various entities, emphasizing U.S. GAAP and IFRS.

  • Taxation and Regulation (REG): Covers federal taxation, ethics, professional and legal responsibilities, and business law.

What about the BEC CPA exam section? This section was a part of the CPA exam before 2024 and tested business environment topics. However, it has been removed and replaced with the sections below.

Discipline Sections (Choose One)

  • Business Analysis and Reporting (BAR): Concentrates on financial statement analysis, corporate finance, and decision-making processes.

  • Information Systems and Controls (ISC): Assesses understanding of information systems, cybersecurity, and controls.

  • Tax Compliance and Planning (TCP): Focuses on advanced topics in federal taxation, tax planning, and compliance.

Format and Duration of Each Section

Each core and discipline section is four hours long, comprising Multiple-choice Questions (MCQs) and Task-Based Simulations (TBSs) designed to test candidates’ knowledge and application skills in real-world scenarios.

  • AUD, FAR, and REG: These sections balance between MCQs and TBSs, with a 50% scoring weight for each question type.

  • BAR, ISC, and TCP: The discipline sections vary slightly, with ISC placing a greater emphasis on MCQs (60%) compared to TBSs (40%), reflecting the nature of the subject matter.

Skill Levels Assessed

The CPA exam employs a skill framework based on the revised Bloom’s Taxonomy, assessing a continuum of cognitive abilities from remembering and understanding to evaluation and judgment. Each section targets specific skill levels:

  • AUD: A balanced mix with a slight emphasis on application and analysis.

  • FAR: Primarily focuses on application and analysis, with no tasks requiring evaluation.

  • REG: A broad coverage, excluding evaluation, with a focus on understanding, application, and analysis.

  • BAR, ISC, TCP: Each discipline section is tailored to its field, with ISC notably emphasizing remembering and understanding and TCP focusing on application and analysis.

Given the breadth and complexity of the CPA exam, a strategic study plan is essential for success. The common recommendation of 300 study hours might seem like a benchmark, but the actual number of hours needed can vary significantly among candidates.

This variability is due to differences in educational backgrounds, familiarity with exam content, and personal learning styles. The redesigned CPA exam blueprints, insights from review courses, and candidate feedback provide a clearer picture of how to allocate study time effectively across the Core and Discipline sections, focusing on the challenging FAR section.

Creating a CPA Study Schedule

It’s crucial to understand the weight and complexity of each section to devise a study plan that covers all CPA exam sections adequately. Given the detailed content and skill allocation provided in the CPA exam blueprints, candidates can tailor their study hours to address their strengths and weaknesses.

study time for CPA exam sections

AUD Section: Hours to Study

The AUD CPA exam section includes content areas such as assessing risk and developing a planned response. It also requires a deep understanding of and application of auditing standards. Given the balanced mix of skills assessed, allocating around 70–90 hours for AUD exam preparation is advisable.

FAR Section: Recommended Study Time

The FAR CPA exam section is often considered the most voluminous and challenging section due to its extensive coverage of financial reporting and the application of U.S. GAAP and IFRS. The significant emphasis on analysis and application suggests a need for more intensive study. Therefore, dedicating 100–120 hours to FAR is recommended to cover financial reporting, financial statements, balance sheet accounts, and transactions comprehensively.

REG: Studying Process

With a broad spectrum covering ethics, business law, and federal taxation, the REG CPA exam section demands a thorough understanding and application of tax laws and regulations. An allocation of 80–100 hours should suffice to grasp the varied topics, from federal taxation of individuals and entities to business law.

Discipline Sections (Choose One)

For CPA candidates choosing BAR, focusing on financial statement analysis and corporate finance is key. An estimated 60–90 hours should be allocated, considering the emphasis on application and analysis.

Candidates opting for ISC need to understand information systems and cybersecurity deeply. Given the higher weight on remembering and understanding, 60–75 hours could be adequate to prepare.

A deeper dive into federal taxation and planning is necessary for those focusing on TCP. Around 70–90 hours, given its focus on application and analysis, would be appropriate.

Factors Influencing Study Duration

Here’s a closer look at the key factors that influence study duration for the CPA exam.

Prior Educational Background

Candidates with a bachelor’s or master’s degree in accounting will likely be familiar with many of the concepts covered on the CPA exam. Their coursework should have covered the fundamentals of accounting, auditing, taxation, and business law, providing a solid foundation from which to start.

Individuals without an accounting degree may need additional time to cover foundational accounting principles and practices. This includes familiarizing themselves with accounting terminologies, concepts, and practices that are second nature to those with an accounting background.

Work Experience in Accounting

Practical experience in accounting can significantly impact study duration. Candidates who work in audit, tax, or financial reporting may find that their day-to-day tasks provide them with a practical understanding of the concepts tested on the CPA exam, particularly in the AUD, REG, and FAR sections.

This real-world experience can make it easier to grasp complex topics and apply theoretical knowledge in a practical context, potentially reducing study time. However, it’s important to ensure that practical experience is complemented with a solid review of CPA exam materials, as the exam tests both knowledge and the ability to apply that knowledge in various scenarios.

Personal Learning Style and Speed

Every candidate has a unique learning style and speed, which can significantly influence the required study time. Visual learners could benefit from diagrams and flowcharts without wasting time reading, while auditory learners prefer lecture-based review courses. Kinesthetic learners, on the other hand, may find hands-on practice tests with simulations and multiple-choice questions most effective.

Recognizing and embracing your learning style can make your study time more effective and help you choose an exam review course more easily. Additionally, some candidates may grasp and retain information quickly, while others may need to review study material multiple times to achieve the same level of understanding.

Life Commitments and Time Availability

Personal and professional commitments can greatly affect the time available for studying for the exam. Candidates with a full-time accounting career, family responsibilities, or other commitments may find it challenging to dedicate large blocks of time to study. This requires a more flexible study schedule and possibly extending the overall study duration to accommodate shorter, more frequent study sessions. Time management and setting realistic goals become crucial in balancing studies with other life commitments.

Studying for the CPA: First-hand Accounts

Here, we share first-hand accounts from Reddit from those who have navigated the path, offering insights and experiences to illuminate the way for future candidates.

Intensive Study Schedules

  • ScantronPattern emphasizes the effectiveness of focused study, dedicating “2 hours a day for six days a week” using Becker software, proving that quality often trumps quantity when it comes to study time.

  • Posam shares a similar dedication, with “3-4 hours 7 days a week” and occasional skip days, highlighting the importance of flexibility and endurance over the marathon of CPA preparation.

Efficiency Over Hours

  • Desirox suggests that the key isn’t just studying hard but “how to efficiently absorb a large quantity of information,” a reminder that strategy can be as crucial as the time invested.

  • TangibleGator adopts a straightforward approach with a daily goal of “100 MCQs per day,” showcasing the power of consistent, targeted practice.

Balancing Study with Life

  • Slogue2 managed to maintain a work-life balance by studying “Monday - Thursday each night after work” while keeping weekends free, illustrating that it’s possible to succeed without sacrificing personal time entirely.

  • Wackyzebra43 committed to “at least 2 hours for 18 months” every night, demonstrating the long-term commitment some candidates make while still managing life’s other responsibilities.

Unique Approaches and Perspectives

  • Stouts4everyone tackled the exams by focusing intensely on one module a day for “4-5 hours,” then taking the exams at the end of the week or ten days, a rapid approach that won’t suit everyone but worked well for them.

  • Sacuraf took an extreme approach by studying “14-20 hours each day” for three days prior to each test, a testament to the intense, short-term dedication some candidates are willing to endure.

  • Electrical_Hedgehog9 advises embracing the study process fully, going through all chapters, and doing most MCQs and simulations, a strategy that underscores the importance of thorough preparation.

These accounts reveal that there is no one-size-fits-all method for CPA exam preparation. Whether through rigorous schedules, strategic efficiency, life balance, or unique personal approaches, success on the CPA exam is achievable through various paths. The common thread among these stories is the unwavering commitment to the goal, regardless of the method chosen.

Conclusion

Your CPA exam journey is a highly personalized path, where the “one-size-fits-all” approach of 300 study hours may not suit every candidate. The actual hours needed can vary widely, influenced by factors such as one’s educational background, work experience, personal learning style, and life commitments.

The redesigned CPA exam blueprints and insights from review courses underscore the importance of a tailored study plan, particularly emphasizing the need for more intensive preparation for challenging sections like FAR. Candidates can develop a more effective and efficient study strategy by understanding the exam structure, the skill levels assessed, and how personal circumstances impact study time.

FAQs

Is the recommended 300 hours of study time enough for everyone preparing for the CPA exam?

No, the 300-hour recommendation is a general guideline. Individual requirements vary based on factors like educational background, work experience, and personal circumstances, which can significantly influence the total study time needed for the CPA exam.

Why does the FAR section require more study time than other sections?

The FAR section is often considered the most challenging due to its extensive coverage of financial reporting standards, including U.S. GAAP and IFRS. It typically requires 100–120 hours of study time, reflecting the necessary depth of knowledge and understanding.

How should I allocate my study time across the different CPA exam sections?

Study time allocation should be tailored to each section’s demands: approximately 70–90 hours for AUD, 80–100 hours for REG, and 60–90 hours for the chosen discipline section, adjusting based on your familiarity with the content and the complexity of each section.

Can work experience in accounting reduce my CPA exam study time?

Yes, practical accounting experience can provide a solid foundation, potentially reducing study time by offering real-world context to the exam material. However, a comprehensive review is crucial to cover all exam topics thoroughly.

How can I manage CPA exam study time effectively with a busy schedule?

Effective time management involves creating a flexible study plan accommodating personal and professional commitments. This may include shorter, more frequent study sessions and utilizing strategic planning to balance study with other responsibilities.