The Short Answer
Most CPA candidates who pass all four sections within the 18-month window take between 12 and 18 months from their first exam sitting to their last passing score. The candidates who complete the process in under 12 months are typically those studying full-time or with significant prior knowledge in most content areas.
The variation matters because the CPA exam is not just about total study hours — it is about how those hours are distributed across time, which sections you sit in which order, and how many resits you need.
Total Study Hours by Section
The AICPA recommends approximately 300–400 total study hours for all sections. In practice, candidates who pass on their first attempt in each section report something closer to 350–450 hours total. The variation depends heavily on prior knowledge.
FAR (Financial Accounting and Reporting): 150–200 hours. FAR is the most content-dense section, covering US GAAP financial reporting, governmental accounting under GASB, not-for-profit entities, and the conceptual framework. Candidates with limited governmental accounting experience need to budget additional time for that content.
AUD (Auditing and Attestation): 100–140 hours. AUD is conceptual and standards-heavy. Candidates with audit experience at public accounting firms need less time here; those without prior audit exposure need the full range.
REG (Taxation and Regulation): 120–160 hours. Federal income tax rules are detail-dense. Candidates with a tax background prepare in 80–100 hours; those approaching tax for the first time need closer to 140–160.
Discipline section (BAR, ISC, or TCP): 80–120 hours. The time varies by which section you choose and how aligned it is with your work experience.
How Quickly Can You Study?
The answer depends on your daily available study hours, which are almost entirely determined by your work situation.
Full-time students or candidates on study leave: 4–6 hours per day of effective studying. At this pace, candidates can prepare for FAR in 6–8 weeks, AUD and REG in 4–5 weeks each, and a discipline section in 3–4 weeks. Total calendar time: approximately 5–6 months.
Working full-time at a firm (50+ hours per week): 1–1.5 hours per day. The most common profile for CPA candidates. At this pace, FAR takes 14–18 weeks, AUD and REG each take 10–12 weeks, and a discipline section takes 8–10 weeks. Total calendar time: 18–24 months for a first-attempt-pass strategy — but with the 18-month window, this requires sustained effort without taking extended breaks.
Working full-time in a less demanding role (40–45 hours per week): 1.5–2.5 hours per day. FAR takes 10–14 weeks, other sections take 7–10 weeks each. Total calendar time: 14–18 months.
The Role of Resits
Pass rates per section are in the 45–55% range. Most candidates who complete the CPA exam need at least one resit across the full process. A single resit adds 4–8 weeks to your timeline (the waiting period after a failed attempt plus additional preparation time).
The candidates who complete the exam fastest are not those who never fail — it is those who pass on or before the second attempt for each section, do not leave FAR until they are adequately prepared, and do not sit sections before reaching a reliable practice score.
What the data suggests about realistic timelines:
- Passes all sections on first attempt: Very uncommon (possibly 10–15% of candidates). Timeline: 12–16 months working full-time.
- One resit in the process: Common. Timeline: 15–20 months working full-time.
- Two or more resits: Significant portion of candidates. Timeline: 18–24+ months.
The 18-month window means that candidates with a rougher journey — multiple resits on FAR, for example — may find credits expiring. The candidates most at risk are those who passed REG or AUD early and then spent 12+ months struggling with FAR.
How Long to Study Per Day
The most important question is not how many months you have, but whether you are using your available hours effectively. An hour of active practice question work is worth significantly more than an hour of passive re-reading.
A sustainable full-time candidate schedule looks like:
- 1 hour daily on weekdays — reading or practice questions on the current topic
- 2–3 hours on one weekend day — longer mixed practice sessions or reviewing weak areas
- One full day off per week — fatigue from sustained studying without rest reduces retention
That schedule produces roughly 9–12 hours per week. For FAR, that means approximately 14–18 weeks of consistent effort — roughly 3.5 to 4.5 months.
Realistic Milestones for a Working Candidate
If you are studying alongside full-time work and plan to take sections in the FAR → AUD → REG → discipline order, here is what a realistic 18-month plan looks like:
| Month | Goal |
|---|---|
| 1–4 | Study and sit FAR. Allow for one potential resit in month 4. |
| 5–7 | Study and sit AUD. |
| 8–10 | Study and sit REG. |
| 11–13 | Study and sit discipline section. |
| 14–16 | Buffer for any resits. |
| 16–18 | Window closes. All four sections should be passed. |
This plan has two months of buffer built in. Candidates who move faster through early sections can use that buffer on FAR if needed, or complete the process with time to spare.
The Bottom Line
The question "how long does the CPA exam take?" has an honest answer: 12–18 months for most candidates studying alongside employment, with some completing it faster and others taking longer. The most important inputs are daily study hours, whether you need resits, and whether you sequence your sections to protect you from window expiry.
The best predictor of how long you will need is your practice question accuracy. If you are scoring 75%+ on full-length mixed practice for a section, you are ready. If you are scoring 55–60%, you need several more weeks. Do not sit the exam on a fixed calendar date — sit it when your practice scores are where they need to be.
Start FAR practice questions to calibrate your preparation level and get an honest read on how long FAR will take you. Then plan the rest of your timeline from there.