CPA Exam Schedule: Planning Your Path to Licensure
The CPA exam schedule is built around four testing windows each year, giving candidates flexibility but also requiring careful planning. Because you must pass all four sections within an 18-month rolling period, the order in which you take the exam and the timing of each attempt directly affect your timeline. Understanding how the schedule works before you book your first section can save you from costly rescheduling and unnecessary delays.
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CPA Exam Testing Windows
The CPA exam is offered during four testing windows, each spanning two months, with a blackout period in between:
- January–February
- April–May
- July–August
- October–November
Testing is not available during the month-long blackout periods (March, June, September, and December). Within each window, you can sit for the exam on virtually any day, including weekends, as long as the Prometric testing center is open and you have an active appointment. This structure gives candidates the flexibility to test around work and personal commitments, but it also means you must proactively manage your calendar.
18-Month Rolling Clock
Once you pass your first CPA exam section, a 30-month rolling clock begins. You must pass the remaining three sections within that window, or your first passed section will expire. The clock resets only if you pass all four sections; partial progress does not extend the deadline. For example, if you pass AUD in January, you have until the end of the July testing window the following year to pass the remaining three sections.
| Section | Tested Content | Hours Recommended |
|---|---|---|
| FAR | Financial Accounting and Reporting | 120–150 |
| AUD | Auditing and Attestation | 90–120 |
| REG | Regulation | 100–130 |
| Discipline | Choose one: BAR, ISC, or TCP | 80–110 |
Choosing Your Exam Order
Most candidates follow a logical progression rather than testing randomly. The most common approach is FAR first, because it is the heaviest section and covers content that overlaps with AUD and REG. From there, candidates often move to AUD or REG, and finish with their chosen discipline section. The order you choose affects how long your 18-month window lasts and how much material you retain between testing dates.
- FAR → AUD → REG → Discipline: Traditional, builds accounting knowledge progressively.
- FAR → REG → AUD → Discipline: Works well for candidates with strong tax or regulatory backgrounds.
- Discipline early: Some candidates open with their discipline section to front-load a lighter exam.
CPA Exam Scheduling Deadlines
You must schedule your exam through the Prometric website, and appointments fill up quickly, especially during the first and last weeks of each testing window. While there is no single hard deadline beyond the window itself, state boards of accountancy may impose additional submission deadlines for licensure applications, so confirm your state's requirements early. Scheduling at least three to four weeks in advance is recommended, particularly if you need a specific location or time slot.
Rescheduling and Cancellation Rules
If your plans change, you can reschedule or cancel through Prometric, but fees and timing matter. Canceling at least nine days before your appointment typically results in a full refund minus a small administrative fee. Rescheduling within nine days of the test date incurs a higher fee, and failing to appear results in forfeiture of the exam fee. Always review the current Prometric policy before making changes to your CPA exam schedule.
Aligning With CPA License Requirements
The CPA exam schedule is only one piece of the licensure puzzle. Most states require a specific number of credit hours, work experience under a licensed CPA, and an ethics exam. Your testing timeline should account for the time it takes to compile and submit licensure paperwork after your last section. Candidates who finish the exam quickly but delay the application process risk missing their own target licensure date.