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How Many Times Can You Retake the CPA Exam?

The CPA exam measures your knowledge of the principles of public accounting, and consists of four parts: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUS), Regulation (REG), and Business Environment and Concepts (BEC) . You must complete and pass all four sections to obtain your license and become a CPA.

There are four two-month testing windows each year, and you can take any or all sections of the exam in a particular window. However, it is important to give yourself enough time to prepare for each section. Candidates who try to take too much or spread their study time too thin may struggle to pass their first test. Likewise, those taking the exam without the benefit of CPA exam courses may discover that they need formal exam preparation to pass.

If you fail one or more sections of the exam, you have the opportunity to retake those sections during a later testing window. The following outlines what you need to know about retaking – and ultimately passing – the CPA exam.

Scoring the CPA Exam Sections

Each exam section is scored on a scale of 0 to 99, with different weights applied to specific types of exam questions. Until 2010, a minimum score of 75 was required to pass each section. However, the scoring and weights changed with the introduction of the evolution of computer-based testing (CBT-e) in the exam in January of 2011. score in the first months of 2011, after the data from the first testing window of the new 2011 exam will be available.

As for the CBT-e scoring weights, the FAR, AUD and REG sections have the same structure – multiple choice questions account for 60% of the total grade, while simulations task-based accounts for 40%. For the BEC section, multiple choice questions account for 85% of the final score, while written communication tasks contribute 15% of the grade.

Release of CPA Exam Results

Exam testing windows run during the first two months of each calendar quarter, and candidates typically receive their scores in the last month of the quarter. CPA exam results are released in two waves; the first is approximately one week before the testing window ends, while the second is approximately two weeks after the testing window closes.

However, the AICPA does not issue scores directly to candidates. It sent them to the National Association of State Boards of Accountancy (NASBA). Individual boards are responsible for approving and releasing candidates’ scores, and each board sets its own schedule for distributing results. If you suspect that you did poorly in a particular section, you should not wait for your CPA exam results before rescheduling a retake; however, you cannot recover the same section more than once in the same test window.

Timeframe for Completing the CPA Exam

To answer the question posed at the beginning of this article, there is no limit to the number of times you can retake the CPA exam. However, you must pass all four sections of the exam within 18 consecutive months. The calendar starts when you take your first exam, if you have passed at least one section in that window. If you do not pass all four sections within the 18-month timeframe, you will lose credit for any sections you passed at the beginning of the rolling window, and the calendar will start over on that date. in the next section of the exam you pass.

If you exceed the initial 18 month window, you will not only need to retake the section(s) you did not pass, but any section(s) you may have previously passed but have expired. That’s why many candidates choose to invest in CPA exam courses to improve their chances of passing the exams the first time, and avoid retakes.

Passed the CPA Exam

If you are preparing to take your first section of the CPA exam or preparing to retake a section, be sure to allow enough time for planning and preparation.

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