Guides
CPA exam guides
Everything we’ve written about the exam, in one place.
The exam
CPA exam guide — What the exam is, how it works, and the decisions you face — in order.
CPA exam format — Four hours and five testlets — and why the question count varies so much by section.
CPA exam changes — What the 2024 changes did, and five pieces of common advice that are wrong now.
CPA exam pass rates — Pass rates by section with three years of quarterly data, and what they actually tell you.
CPA exam score release — How your exam becomes a score, why it can slip a cycle, and what the report compares you against.
CPA exam order — Why “FAR first” is weaker advice now, and the section pairings that save real hours.
How long to study — Why hours are the wrong unit, and how to turn the time you have into a real calendar.
CPA exam cost — What it costs in 2026, what your state adds, and the line item that swings the total.
CPA exam requirements — What every state requires, the three pathways, and how to check your own rules.
The sections
FAR — Financial Accounting and Reporting — the lowest pass rate, what it tests, and how to pass it.
AUD — Auditing and Attestation — a judgment test, not a memorization one, and how to pass it.
REG — Regulation — roughly four-fifths tax, one-fifth business law, and how to pass it.
BAR — Business Analysis and Reporting — the lowest pass rate of the three Disciplines, and how to pass it.
ISC — Information Systems and Controls — the Discipline furthest from accounting, and how to pass it.
TCP — Tax Compliance and Planning — the highest pass rate, and how to pass it if tax isn’t your job.
CPA discipline guide — BAR, ISC, or TCP — how to choose, and why the pass rates mislead.
Getting licensed
How to become a CPA — The three pathways to a license, what changed in 2025, and where the exam fits.
CPA salary — What CPAs actually earn — the federal data, the spread behind the median, and its limits.
Choosing a course
How to choose a review course — The five questions that separate review courses, and an honest account of where we fit.
Smarter CPA review — An honest review of our own course: what it is, the pros and cons, and who it’s for.
Smarter CPA vs. Becker — How the two compare on content, coaching, price, and who each one fits.
Glossary
CPA exam glossary — The administrative vocabulary of the exam — NTS, testlet, advisory score — grouped by when you meet it.
Where to start
No credit card, full access to Chapter 1 of every section. All six sections — $1,249 · See what’s included.