The Ultimate CPA Exam Study Guide for First-Time Candidates
If you are approaching the CPA Exam for the first time, the sheer amount of information available can feel as overwhelming as the exam itself. This guide is meant to orient you to the current exam structure, explain how scoring works, and give you a concrete starting roadmap so your first few months of preparation have direction rather than just activity.
What's Different About CPA Evolution
The CPA Exam you will take operates under the CPA Evolution model, introduced in January 2024. Instead of four equal sections, candidates now take three mandatory Core sections, Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG), plus one Discipline section chosen from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Regardless of which Discipline you choose, the resulting CPA license is identical, so this choice should be based on your strengths and career interests rather than any perceived difference in credential value.
Each section is four hours long, combining multiple-choice questions and task-based simulations, with technology integrated throughout to reflect how CPAs use data and systems in practice. Scores are reported on a 0 to 99 scale, with 75 required to pass, and this score is a scaled measure of performance rather than a raw percentage correct. You generally have a rolling window, often 30 months depending on your state board, from your first passing score to complete all four sections.
Your First 90 Days of Preparation
Your first 90 days should focus on establishing a foundation rather than rushing toward an exam date. In the first two to three weeks, take a skills assessment for your first section to establish a baseline, and use the results to build a study plan that prioritizes your weakest content areas. From there, spend the next several weeks working through structured content review using comprehensive study materials, pairing each topic with related practice questions immediately rather than saving all practice for later.
By the end of your first 90 days, you should be comfortable with foundational concepts across the major content areas of your first section and have begun attempting task-based simulations, not just multiple-choice questions. If certain topics consistently feel unclear despite review, this is the right time to add tutoring sessions focused on those specific gaps, before they compound into larger issues later in your timeline. Beyond the first 90 days, an intensive boot camp can help in the final stretch before any exam date, and stress-management resources are worth incorporating early rather than only in the final week. For ongoing guidance, the TAPA blog covers strategies for each phase of preparation, and a free consultation can help you map out the months beyond your first 90 days.
Frequently Asked Questions
Where should a first-time CPA candidate start?
Start with a skills assessment for whichever section you plan to take first, then use the results to build a study plan that prioritizes your weakest content areas rather than studying topics in the order they appear in a textbook.
How is the CPA Exam scored?
Each section is scored on a scale of 0 to 99, with 75 required to pass. This is a scaled score reflecting overall performance rather than a simple percentage of questions answered correctly, and the exam does not use a curve.
What should I focus on in the first three months of CPA exam preparation?
Focus on building foundational understanding of your first section's major content areas, working practice questions alongside each new topic, and beginning to attempt task-based simulations so this format is not unfamiliar later in your preparation.
Sources
• AICPA – CPA Evolution Initiative
• NASBA – National Association of State Boards of Accountancy