The CPA exam is a significant undertaking, and a common question is: How long should you study for the CPA exam? Expert guidance suggests a dedicated study period of 300-400 hours per section, totaling 1,200-1,600 hours overall, spread over 6-18 months for optimal success.

Key Takeaways

• Allocate 300-400 hours per CPA exam section.
• Aim for 1,200-1,600 total study hours.
• Complete all four sections within 18 months.
• Tailor your study schedule to your learning style.
• Consistency is key for CPA exam success.
• Break down study into manageable daily and weekly goals.

How Long Should You Study For The CPA Exam: An Expert Guide

Preparing for the Certified Public Accountant (CPA) exam can feel overwhelming. Many aspiring CPAs wonder, “How long should you study for the CPA exam?” This is a crucial question because the CPA exam is notoriously challenging. It requires extensive knowledge and a strategic approach. Understanding the time commitment upfront can help you create a realistic plan. This guide will break down the estimated study time needed. We’ll cover how to approach your preparation effectively. Let’s explore how to set yourself up for success.

Understanding the CPA Exam Structure

Before diving into study hours, it’s essential to understand the CPA exam’s structure. The exam consists of four distinct sections, each testing different areas of accounting and business knowledge. These sections are:

• Auditing and Attestation (AUD)
• Business Environment and Concepts (BEC) – Note: BEC is being replaced by Discipline sections starting in 2024.
• Financial Accounting and Reporting (FAR)
• Regulation (REG)

Starting in January 2024, the BEC section is being replaced by three new discipline sections: Business Analysis and Reporting (BAR), Information Systems and Data Analytics (ISDA), and Tax Compliance and Planning (TCP). Candidates will choose one of these three to replace the current BEC. This change aims to reflect the evolving landscape of the accounting profession.

Each section is a rigorous test designed to assess your competency as a CPA. The exam uses a combination of multiple-choice questions (MCQs), task-based simulations, and written communications (in the current BEC and the new discipline sections). The difficulty and breadth of topics covered mean that thorough preparation is non-negotiable.

Estimating Total CPA Exam Study Hours

The most common recommendation for how long to study for the CPA exam is based on a total number of hours. Experts and successful candidates generally agree that you should aim for approximately 300-400 hours of study for each section. This translates to a substantial overall commitment.

Let’s break down the math:

• Total Sections: 4
• Hours per Section: 300-400 hours
• Total Estimated Study Hours: 1,200 – 1,600 hours

This range of 1,200 to 1,600 total study hours is a significant investment. It underscores why many candidates take over a year to complete the exam. It’s not about cramming; it’s about deep understanding and retention.

How Long Should You Study For The CPA Exam Per Section?

While the total hours are important, it’s also helpful to consider the time needed for each individual section. Some sections may naturally take you longer to grasp than others, depending on your academic background and professional experience.

Here’s a general breakdown, though individual needs may vary:

Financial Accounting and Reporting (FAR)

FAR often requires the most study time. This is because it covers a vast array of accounting standards, including U.S. GAAP. You’ll need to understand everything from basic accounting principles to complex financial statement preparation and disclosures. Expect to dedicate a solid 100-150 hours to FAR alone.

Auditing and Attestation (AUD)

AUD focuses on auditing standards, procedures, ethics, and reporting. While it might seem less calculation-heavy than FAR, it requires a deep understanding of concepts, judgment, and application. Many find AUD challenging due to its conceptual nature. Plan for approximately 80-120 hours for AUD.

Regulation (REG)

REG covers federal taxation (individual and business), ethics, and business law. Tax law is constantly changing, so staying updated is crucial. This section demands memorization of rules and the ability to apply them to various scenarios. Allocate around 80-120 hours for REG.

Business Environment and Concepts (BEC) / Discipline Sections

The current BEC section covers corporate governance, economic concepts, financial management, IT, and operations management. It’s often considered one of the less time-intensive sections, but still requires focused study. For BEC, plan for 70-100 hours.

With the new discipline sections (BAR, ISDA, TCP) replacing BEC from 2024, the time allocation might shift slightly based on the specific focus of the chosen discipline. However, the overall principle of dedicating substantial time remains. The AICPA provides detailed blueprints for each section, which are invaluable resources for understanding the scope and weighting of topics.

The AICPA’s official CPA Exam page offers detailed information on exam content and structure.

Factors Influencing Your Study Timeline

The 1,200-1,600 hour estimate is a guideline, not a rigid rule. Several factors will influence how long you should study for the CPA exam:

• Your Academic Background: If you have a strong accounting degree with recent coursework in the CPA exam areas, you might need less time than someone returning to study after several years or with a non-accounting background.
• Professional Experience: Hands-on experience in audit, tax, or financial reporting can significantly reduce the study time needed for those specific areas.
• Learning Style and Efficiency: Some individuals are faster learners than others. Your ability to absorb and retain information will impact your timeline.
• Study Materials and Methods: The quality of your CPA review course and how effectively you use it matters. Some courses are more comprehensive or engaging than others.
• Time Availability: Are you studying full-time, or fitting it in around a demanding job and family life? This is arguably the biggest factor.
• Target Score: While everyone aims to pass, some candidates might feel more comfortable aiming for a higher score, which could necessitate more in-depth study.

Creating a Realistic Study Schedule

Once you have an estimate of the hours needed, the next step is to create a schedule. The key is consistency and breaking down the vast amount of material into manageable chunks.

The 18-Month Window

The AICPA requires candidates to pass all four sections within an 18-month rolling window. This means your 18-month clock starts ticking when you pass your first section. It’s generally advisable not to wait too long between sections, as the material can become stale, and the pressure of the rolling window increases.

A common strategy is to aim to complete all four sections within 12-15 months, leaving a buffer before the 18-month deadline. This allows for unexpected delays or the need to retake a section.

Breaking Down Study Hours

Let’s consider the lower end of the estimate: 1,200 hours over 12 months.

• 1,200 hours / 12 months = 100 hours per month
• 100 hours per month / 4 weeks = 25 hours per week

Now, the higher end: 1,600 hours over 18 months.

• 1,600 hours / 18 months = ~89 hours per month
• 89 hours per month / 4 weeks = ~22 hours per week

As you can see, this translates to roughly 20-25 hours of study per week. This is a significant time commitment, often comparable to a part-time job. It requires dedication and discipline, especially if you are working full-time.

Weekly and Daily Goals

To make these weekly hours manageable, break them down further:

• Daily: Aim for 3-4 hours of focused study on weekdays and perhaps longer sessions on weekends.
• Weekly: Cover specific modules or chapters from your review course. Complete practice questions related to the material studied.

Pro Tip: Schedule your study time like important appointments. Block it out in your calendar and treat it with the same respect you would a client meeting or a doctor’s visit. This helps build a consistent routine.

Choosing the Right CPA Review Course

The CPA review course you choose will significantly impact your study efficiency and, consequently, how long you study. These courses are designed to condense the vast amount of information into a structured curriculum.

Popular and reputable CPA review courses include:

• Becker CPA Review
• Roger CPA Review
• Gleim CPA Review
• Wiley CPAexcel
• UWorld Roger CPA Review

When selecting a course, consider:

• Content coverage: Does it align with the AICPA’s exam blueprints?
• Study materials: Video lectures, practice questions, mock exams, flashcards, textbooks.
• Instructional methods: Do they suit your learning style?
• Support: Access to instructors or study mentors.
• Pass rates: While not always independently verified, some providers publish their pass rates.
• Cost: Prices vary significantly.

A good review course can optimize your study time, ensuring you focus on the most critical topics and practice effectively. Investing in a quality course is often more cost-effective in the long run than wasting time with inadequate materials.

Sample Study Plan Framework

Here’s a sample framework to illustrate how you might structure your study over several months. This assumes you are studying part-time while working.

Phase 1: Foundation Building (Months 1-3 per section)

Focus on understanding the core concepts. Work through video lectures and textbook chapters. Do end-of-chapter quizzes to reinforce learning.

Phase 2: Practice and Application (Months 4-6 per section)

Dive deep into practice questions (MCQs and Simulations). Identify weak areas based on your performance. Revisit lectures or textbook sections for topics you struggle with. Start timing yourself on question sets.

Phase 3: Review and Simulation (Months 7-9 per section)

Take full-length mock exams under timed conditions. Simulate exam-day pressure. Focus on time management and strategy. Review your mock exam performance meticulously, addressing any remaining knowledge gaps.

Phase 4: Final Polish (2-4 weeks before exam)

Intensive review of notes, flashcards, and formulas. Practice targeted question sets on your weakest areas. Ensure you are comfortable with exam software and simulation formats.

This is a conceptual model. Many candidates overlap these phases or adjust them based on their progress. For instance, you might start practicing questions for FAR while still learning new material for AUD.

Table: Estimated Study Hours Per Section & Timeline

This table provides a consolidated view of the study time and a potential timeline. Remember, these are estimates and should be adjusted based on individual circumstances.

CPA Exam Section	Estimated Study Hours Per Section	Estimated Study Weeks (at 25 hrs/week)	Focus Areas
Financial Accounting and Reporting (FAR)	100-150 hours	4-6 weeks	U.S. GAAP, financial statements, business combinations, leases, revenue recognition.
Auditing and Attestation (AUD)	80-120 hours	3-5 weeks	AICPA standards, audit procedures, evidence, reporting, ethics, internal controls.
Regulation (REG)	80-120 hours	3-5 weeks	Federal taxation (individual & business), ethics, business law, contracts, agency.
Business Environment and Concepts (BEC) / Discipline Sections	70-100 hours	3-4 weeks	Corporate governance, economic concepts, financial management, IT, operations management. (New disciplines: BAR, ISDA, TCP will have specific content.)
Total (Approx.)	330-490 hours	13-20 weeks	Comprehensive coverage of all tested domains.

Note: This table assumes you are studying one section at a time. Many candidates will overlap their study for different sections to optimize their 18-month window and maintain momentum.

The Importance of Consistency

The most crucial element in answering “how long should you study for the CPA exam” is not just the total hours, but the consistency with which you put them in. Studying 20-25 hours a week consistently for a year is far more effective than sporadic, intense cramming sessions.

Benefits of consistency:

• Better Retention: Regular review helps move information from short-term to long-term memory.
• Reduced Burnout: Spreading out the workload prevents overwhelming yourself.
• Steady Progress: You can track your progress more effectively and make timely adjustments to your plan.
• Building Momentum: Consistent study creates a rhythm that makes it easier to stay motivated.

Many successful candidates treat their CPA study like a second job. They dedicate specific hours each day, often early in the morning, during lunch breaks, or in the evenings after work.

When to Start Studying

The best time to start studying is as soon as you decide to pursue the CPA designation. However, you must meet specific eligibility requirements to sit for the exam. These requirements vary by state or jurisdiction. Generally, you need a bachelor’s degree with a certain number of accounting and business credits.

You can typically apply for “Early Sitting” in some jurisdictions, allowing you to take sections of the exam before you have officially completed all your degree requirements, provided you meet certain credit hour thresholds. It’s crucial to check with your specific state’s Board of Accountancy for precise details on eligibility and early sitting policies.

For instance, the National Association of State Boards of Accountancy (NASBA) provides resources and links to state boards.

Once you are eligible and have applied, you will receive a Notice to Schedule (NTS) for each section. The NTS is valid for a limited time (usually 6 months), so you need to schedule your exam within that period. This is another reason to have a structured study plan ready.

How Long Should You Study For The CPA Exam If You’re Working Full-Time?

Studying for the CPA exam while working full-time is challenging but absolutely achievable. The key is efficient time management and leveraging every available moment.

• Weekdays: Aim for 2-3 hours per night. This might mean waking up earlier, studying after dinner, or utilizing commute time if applicable (e.g., listening to lectures).
• Weekends: Dedicate longer blocks of time, perhaps 6-8 hours each day on Saturday and Sunday.
• Breaks: Integrate short breaks during study sessions to avoid fatigue.
• Sacrifices: Be prepared to temporarily reduce social activities or other commitments.
• Efficiency: Focus on active learning techniques – practice questions, flashcards, and explaining concepts aloud – rather than passive reading.

For those working full-time, the 1,200-1,600 hours might realistically be spread over 12-18 months, or even up to 24 months if you have very demanding work hours or significant family responsibilities.

What If You Need to Retake a Section?

It’s important to be mentally prepared for the possibility of needing to retake a section. The CPA exam is difficult, and even the most diligent candidates sometimes fall short. The passing score is 75.

If you do not pass:

• Review Your Score Report: The AICPA provides score reports that indicate your performance in different content areas. Use this to identify your weakest areas.
• Adjust Your Study Plan: Focus more time and effort on the topics you struggled with.
• Re-evaluate Your Methods: Are your study materials effective? Are you practicing enough? Is your time management on the exam an issue?
• Don’t Delay: Reschedule your retake as soon as possible while the material is still fresh. The 18-month window is a critical factor here.

Many candidates pass the CPA exam on their first attempt for each section. However, a significant number will need to retake one or more sections. This is normal and should not discourage you.

FAQs About CPA Exam Study Time

Q1: How many hours a week should I study for the CPA exam?

Most experts recommend dedicating 20-25 hours per week to CPA exam studies if you are studying part-time. If you are studying full-time, you might be able to condense this significantly, perhaps 40+ hours per week, aiming to complete sections more rapidly.

Q2: Is it possible to pass the CPA exam in 6 months?

It’s possible but extremely challenging. This would require a very intensive study schedule, likely 40+ hours per week, and assumes you are studying full-time and have a strong accounting background. For most working professionals, a 12-18 month timeline is more realistic and sustainable.

Q3: How long does it take to study for FAR?

FAR is typically the longest section. Expect to dedicate around 100-150 hours of study to FAR, which could take 4-6 weeks of dedicated study at 25 hours per week.

Q4: Should I study all four sections at once?

No, it is generally not recommended to study all four sections simultaneously. Most candidates focus on one section at a time, or perhaps two if they are very efficient and have significant time available. This allows for deeper concentration on each area.

Q5: How much time should I spend on practice questions versus lectures?

A good balance is crucial. Initially, lectures and reading will build your foundation (perhaps 30% of your time). As you progress, shift to spending the majority of your time (70%) on practice questions, simulations, and mock exams to solidify your understanding and test application.

Q6: What if I have a lot of professional experience? Do I need to study as much?

Professional experience can reduce the time needed, especially in areas where you have practical application. However, the CPA exam tests specific standards and methodologies that might differ from your daily work. It’s still wise to allocate substantial study time, but you might find certain topics come more easily.

Q7: How long should I study for the new discipline sections (BAR, ISDA, TCP)?

While official guidance is still emerging, it’s reasonable to assume these new discipline sections will require a similar level of preparation to the previous BEC section, likely in the range of 70-100 hours each. The depth of specific topics within each discipline will dictate the exact time needed.

Conclusion

The question of “how long should you study for the CPA exam” doesn’t have a single, simple answer, but a well-researched range exists. The consensus points to a significant commitment of 1,200 to 1,600 total study hours, broken down into roughly 300-400 hours per section. This typically translates to 20-25 hours per week spread over a period of 12 to 18 months to successfully pass all four sections within the 18-month window.

Remember that these are guidelines. Your personal background, learning style, and available time will shape your individual journey. By creating a structured, consistent study plan, choosing quality review materials, and staying disciplined, you can effectively manage your preparation. The CPA exam is a marathon, not a sprint. Approach it with a strategic mindset, and you’ll be well on your way to achieving this valuable credential.