The CPA (Certified Public Accountant) exam is a rigorous test that requires significant preparation and dedication. Many candidates wonder, “How many times can you take the CPA exam?” This article will address this question in detail and provide valuable tips on managing multiple attempts, state-specific rules, and what happens if you fail.
How Many Times Can You take the CPA Exam?
How many times can you take the exam? The answer is straightforward: there is no national limit on how many times you can take the CPA exam. Candidates can attempt any CPA exam section multiple times if needed. However, there are critical points to consider:
- The CPA exam consists of three core sections:
- AUD (Auditing and Attestation)
- FAR (Financial Accounting and Reporting)
- REG (Regulation)
- And a Discipline Section based on your career focus:
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
- If you fail an exam section, you can retake the uniform CPA exam as many times as necessary.
- The critical 18-month testing window rule requires that you pass all four sections within an 18-month rolling period. Failing to do so will result in losing credit for a passed section and having to retake it.
- If you do not pass all sections within 18 month time limit, you will lose credit for the section you passed first and must retake it along with any remaining sections.
- Each section has a four hour testing exam time.
In short, while you can take the CPA exam multiple times, the 18-month time limit creates significant pressure for CPA candidates to plan effectively.
State-Specific Rules for CPA Exam Attempts
While there is no national restriction on how many times you can take the uniform CPA examination, state boards may have specific rules or exceptions:
- Testing Window Extensions: Some states may offer extensions to the 18-month period due to extenuating circumstances.
- Reapplication Requirements: Certain states, like New York and California, require candidates to reapply after several failed attempts and may charge additional fees.
- Score Expiration: State boards strictly enforce the 18-month rule, meaning a passed section will expire if all four sections are not completed in time.
Always consult your state board of accountancy for up-to-date policies before you take the uniform CPA exam again.
How to Manage Multiple CPA Exam Attempts Effectively
Failing a CPA exam section can be discouraging, but strategic planning and persistence can lead to success. Here are proven tips to help you retake the uniform CPA examination:
1. Analyze Your Performance
- Review your CPA score report to identify weak areas.
- Pay close attention to task-based simulations, multiple choice questions, and written portions.
- Focus on improving performance in specific skill levels highlighted in the score analysis.
2. Revise Your Study Plan
- Adjust your study schedule and utilize updated Uniform CPA examination blueprints to target weak areas.
- Invest in high-quality study materials, such as CPA review courses offering practice exams and video lessons.
- Incorporate business analysis, tax compliance, and other tested areas into your studies.
3. Practice Realistic Exam Conditions
- Take timed practice exams that mirror the actual CPA exam day experience.
- Focus on endurance and time management to handle the four-hour sections effectively.
4. Seek Professional Support
- Engage mentors, tutors, or CPA study groups to gain fresh perspectives and targeted advice.
- Share experiences with other CPA candidates to build confidence and motivation.
5. Manage Stress and Avoid Burnout
- Take breaks and maintain a healthy balance between study sessions.
- Remember, many candidates pass on their second, third, or fourth attempt.
How difficult is the CPA exam?
The CPA exam is widely regarded as one of the most difficult professional certification exams due to its comprehensive nature and rigorous structure. Each section covers a range of challenging test topics such as financial accounting, taxation, auditing standards, and business law. With an average pass rate of approximately 50% per section, the CPA exam requires significant preparation. Most candidates dedicate 300–400 hours of study time per section, and it typically takes 12–18 months to pass all four sections. The combination of multiple-choice questions, task-based simulations, and a strict 18-month time limit to pass all sections further underscores the importance of effective time management and focused preparation. Two testlets consist of only Multiple-Choice Questions. Three testlets contain only Task-Based Simulations. The difficulty of the CPA Exam is designed to ensure that only qualified candidates obtain their CPA certification.
What Happens If You Fail the CPA Exam Multiple Times?
If you fail a CPA exam section repeatedly, here’s what you should know:
- No Penalty: There is no penalty for failing other than the cost of retaking the exam.
- Rescheduling the Exam: You must reschedule the exam and pay the required fees for each retake.
- 18-Month Rule: Failing to pass all four exam sections within 18 months will result in losing credit for any passed section.
- Identify New Strategies: If traditional methods aren’t working, consider alternative resources, such as:
- Different study materials
- New review courses focusing on weak areas like financial accounting, business analysis, or information systems
FAQs: Frequently Asked Questions About CPA Exam Attempts
How many times can you fail the Uniform CPA examination?
There is no limit to how many times you can fail the CPA exam. You can retake each exam section as often as needed, provided you pass all sections within the 18-month period.
What are the costs of retaking the CPA exam?
- Application Fees: State boards typically require a reapplication fee.
- Exam Fees: Each CPA exam section costs between $200 and $250 on average.
- Study Materials: Updated CPA review courses can range from $1,000 to $3,500.
Can you retake CPA exam sections?
Yes, you can retake individual CPA exam sections that you fail.
What is the retake time frame?
As of 2024, candidates can take the CPA exam again as soon as the next available testing window opens, often within the same quarter.
What topics are covered on the CPA exam, and are discipline sections included?
The CPA exam consists of four sections: AUD (Auditing and Attestation), FAR (Financial Accounting and Reporting), REG (Regulation), and a Discipline Section that candidates select based on their career focus. The Discipline Section options include:
- Business Analysis and Reporting (BAR discipline): Focused on financial reporting, data analysis, and technical accounting topics.Tax Compliance and Planning (TCP discipline): Covers areas like entity tax compliance, federal taxation, and property transactions.Information Systems and Controls (ISC discipline): Emphasizes data management, IT systems, and organizational controls.
Conclusion
Passing the CPA exam is a challenging but achievable goal. While there is no limit on how many times you can take the CPA exam, success requires effective planning and persistence. By analyzing your score reports, improving study strategies, and managing your time wisely, you can overcome setbacks and ultimately pass the CPA exam.
Remember to consult your state boards for any specific requirements, and stay focused on your CPA journey. Many candidates pass the CPA exam after multiple attempts—and so can you!
Stay determined, use reliable study materials, and approach each CPA exam section with confidence.