Exam fees

Fees necessary for taking the exam are composed of application fee and examination fee.

1. Application fee: $25 - 220 (depending on the state you apply)
2. Examination fee: 

• FAR: $190.35
• REG: $171.25
• AUD: $190.35
• BEC: $171.25
• Total: $723.20

If you take exams outside of the US, you will need to pay international surcharge fees. 

For taking exams in Japan (Tokyo or Osaka), and you need to pay the following surcharges.

3. International surcharge fees (Japan)

• FAR: $309.65
• REG: $328.75
• AUD: $309.65
• BEC: $328.75
• Total: $1,276.80

Exam overview

Let's understand the outline of US CPA exam. This page summarizes basic information of the US CPA exam in terms of;

1. Four components of US CPA exam
2. Test format
3. Where to take exam



1. Four components of US CPA exam
US CPA exam contains 4 sections;

1. Financial Accounting & Reporting (FAR) [4 hour exam] - 80% is financial (corporate) accounting - 20% is non-profit (governmental, non-profit organizational) accounting 
2. Business Environment & Concepts (BEC) [3 hour exam] - 18% is corporate governance - 18% is economics - 17% is information systems and technology - 47% is financial management, strategic planning and operations management 
3. Regulation (REG) [3 hour exam] - 64% is federal taxation - 19% is business law and business structure - 17% is ethics 
4. Auditing & Attestation (AUD) [4 hour exam] - 82% is auditing & attestation - 18% is professional responsibility

2. Test format

• US CPA exam is a computer-based exam. Each candidate will have random, different set of questions. 
• You can pass a section by scoring greater than or equal to 75 points. The following table shows passing rates from 2009 to 2013. (Source: American institute of CPAs (AICPA))

• Exam is composed of multiple choice questions, and simulations (for FAR, REG, AUD) or written communication (for BEC).
• You can pass the exam section by section. Each passed section has credit for 18 months. This means, if you have received passing scores in some sections and have no previously earned credit, you have 18 months to pass all CPA Examination sections. The count-down to the 18 months begins when you pass your first section(s). You can re-take failed section(s) as many times as you want.
• Exam windows are closed for March, June, September and December. You can schedule your exam in any other months. The following chart shows an example of testing schedule.

3. Where to take exam

• You may take exams in any locations in the US or some countries if you are citizens or long term residents of such areas.

[International locations]

• Citizens, permanent residents and long-term residents of Egypt, Qatar, Oman, Saudi Arabia, Jordan and Yemen may sit for the Exam in Bahrain, Kuwait, Lebanon and the UAE.
• Citizens and long term residents of Brazil, Argentina, Bolivia, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela may sit for the Exam in Brazil as of July 1, 2013.

Please see AICPA's website for the most recent information.

Now you understand the outline of exam, let's see the exam fees.

Why US CPA?

What is USCPA? 
US CPA, or Certified Public Accountant in the US, is a title for accountants who pass the CPA exam. This qualification proves an expertise in the accounting field not only in the US but also internationally. The main function of a US CPA is to offer public accounting services, but many US CPAs also do variety of works such as corporate accounting and finance.

Why USCPA?
CPAs are at the top of their field and accounting is the language of business worldwide. Having an internationally recognized accounting qualification can expand your career paths very broadly, regardless of where you go in the world of business. In addition, especially for those who live in a country where English is not the primary language but its ability has a significant implication in business context, US CPA can prove you have a high level English proficiency.

Demand to USCPA
Although varying among countries and regions, the continued globalization of business should lead to increased demand for accounting expertise and services related to international trade and international mergers and acquisitions. Accountants and auditors who have earned professional recognition, especially as CPAs, should have the best prospects. In the US, employment of accountants and auditors is projected to grow 13 percent from 2012 to 2022, where total expected growth rate including all occupations is 11 percent.
(U.S. Bureau of Labor Statistics, 2014 occupational outlook handbook for accountants and auditors)

Expected salary ranges
CPAs can expect higher salary than those who do not have qualifications. For the US, if you choose to pursue accounting field as your profession, you can expect the following salary ranges;

* for large firms = $250+ million in sales ** Salary does not reflect overtime or bonuses, which aresignificant portions of compensation for these positions *** For senior, 1 to 3 years, or up to 1 year categories, add 5-10 percent for graduate degrees or professional certifications. **** For senior manager/director and manager categories, bonuses and incentives reflect an increasingly large part of overall pay at this level and are not includedin the salary ranges listed above. Advanced degrees or professional certifications also are assumed at this level. (2014 Salary Guide from Robert Half®)