What are the changes in CPA 2026?

The main CPA changes for 2026 involve new licensure pathways, shifting away from the strict 150-hour rule to offer flexibility with a bachelor's degree, two years' experience, and the CPA Exam, alongside updated exam content removing some international tax topics (BEAT, FDII) but still covering core concepts. States are adopting these changes (like California's AB 1175) to encourage more candidates by creating clearer, more accessible routes, while maintaining high standards.

Will the CPA Exam change in 2026?

New tax provisions with effective dates in 2024 and 2025 will appear on the test starting July 1, 2026. Provisions that take effect in 2026 or later will follow the standard exam policy for testing—six months after the effective date. The changes in content will affect the REG and TCP portions of the exam.

What are the disciplines for the CPA Exam 2026?

Unlike Core sections, the three Discipline sections — Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP) — are administered only during specific, limited quarterly testing windows. You must take your chosen Discipline exam within these defined periods.

Is the CPA Exam changing in 2025?

CPA Exam testing policies for the One Big Beautiful Bill Act

Here are the new exam testing guidelines: Old tax provisions scheduled to expire in 2025 will remain testable until June 30, 2026. New tax provisions with effective dates in 2024 and 2025 will appear on the exam starting July 1, 2026.

What states are changing CPA requirements?

The states that have changed CPA licensing requirements to date this year are: Ohio, Virginia, Utah, Indiana, New Mexico, Iowa, Texas, Georgia, South Carolina, Tennessee, Minnesota, Montana, Oregon, Nevada, Hawaii, Alaska, Illinois, Connecticut, North Carolina, Pennsylvania, Delaware and California.

Big CPA Exam Changes in 2026 – Everything You Need to Know!

What is the easiest state to get CPA?

What State Is Best for the CPA License? If you want to take the CPA exam as early as possible with fewer requirements, Alaska is a good state to get your CPA license in because it allows candidates to sit while completing an undergraduate degree if within 18 hours of meeting bachelor's degree requirements.

Which CPA Exam is the hardest in 2025?

In 2025, the Business Analysis and Reporting (BAR) discipline has statistically been the hardest CPA exam section based on the lowest pass rates (around 38-40%), closely followed by Financial Accounting and Reporting (FAR), due to its massive content and complexity, though some find AUD's subjectivity tough; however, difficulty is subjective, with BAR and FAR being the toughest statistically, while Tax Compliance and Planning (TCP) is generally the easiest. 

Is CPA still worth it in 2025?

Yes, the CPA remains highly valuable in 2025, offering enhanced job security, higher earning potential, increased credibility, and broader opportunities in a tight market with growing demand, acting as a career catalyst against automation by validating specialized skills for leadership roles in audit, tax, finance, and consulting, despite challenges with entry-level pay and work-life balance. 

What happens if I fail core 1-3 times?

You have three attempts to pass a Core or Elective module-end examination. If you are unsuccessful on your third attempt of either the Core 1 or Core 2 examinations, you will be removed from the CPA PEP. For Cap- stone 1, if you are unsuccessful in the module, you will be required to repeat it.

Is the CPA Exam going away?

Is the current licensure framework going away? Not right away. The current 150-semester-unit pathway will remain available until Dec. 31, 2028.

What is the hardest CPA section to pass?

Statistically, BAR has the lowest pass rate at 40%, followed closely by FAR at 41%, making them the hardest to pass, while TCP has the highest pass rate at 76%. However, when CPA candidates were surveyed, FAR was overwhelmingly chosen as the most difficult by 63% of respondents, with AUD in second place at 24%.

How many people pass all 4 CPA exams on first try?

Only a small percentage of candidates pass all four CPA exam sections on their first try, with estimates generally falling between 13.9% and 20%, though some older data suggests around 13.6%. While individual section pass rates vary (often 40-70% depending on the section and quarter), successfully completing all four parts on the first attempt is a challenging feat, with many candidates taking longer or needing multiple attempts to pass all sections within the 18-month window, say sources like Accounting Today and UWorld. 

Is series 7 harder than CPA?

The CPA exam is generally considered harder than the Series 7 because it's much broader, covering accounting, auditing, regulation, and business, while the Series 7 focuses specifically on securities, requiring four times the material (four exams vs. one), with lower pass rates for each CPA section (around 50%) compared to the Series 7's ~65-70%, making the CPA a greater test of endurance and comprehensive knowledge. However, the Series 7's length and detailed investment questions can be challenging, especially without prior finance knowledge, notes Sacramento Bee and Miami Herald. 

Is the CPA Exam harder now?

Is the CPA exam harder than it used to be? Yes, the CPA exam is just as hard today as it was 30 years ago. Although the AICPA makes changes to the CPA exam every year, they make a conscious effort to maintain the professional standards and level of difficulty.

Is there still a CPA shortage?

In 2025, the CPA shortage continues to reshape finance hiring nationwide. According to The Wall Street Journal (“Aspiring CPAs Consider Ditching Grad School Plans as States Revamp Laws,” 2025) [1], the number of people sitting for the CPA exam has declined by more than 30 percent since 2016.

Is a 75% on the CPA Exam passing?

Yes, a score of 75 or above is a passing score on the CPA exam, but it's a scaled score on a 0-99 range, not a direct percentage; a 75 doesn't mean you got exactly 75% of questions right, as scoring factors in difficulty and question types (MCQs, simulations).
 

How to dress for a CPA Exam?

Dress for success

Instead, be sure to dress comfortably to avoid any distractions during the exam. You should also dress in layers, so if the room is too hot or cold, you're ready and can still be as comfortable as possible. Also, avoid outfit indecision by picking out your outfit the night before the exam.

How much does a CPA retake cost?

Retake Fees: Depending on your state, you can expect to spend anywhere from $50 to $200 for each section you retake. Re-Application Costs: Some states may charge a re-application fee before you can schedule again.

Can a CPA make 300k a year?

Yes, a CPA can absolutely make $300k, especially in senior leadership roles like Partner, CFO, or Director in large firms or corporations, or by owning a successful practice, though it typically requires significant experience (10+ years), specialization, business development, and working in high-cost areas like major cities, with partners at large firms often earning well over $300k. 

Is a CPA harder than a bar?

Most people find the CPA exam harder than the Bar exam due to its multi-section format, requiring passing four parts within 18 months, compared to the Bar's intense but shorter, single-test focus; however, difficulty is subjective, depending heavily on your strengths, with the CPA testing broad accounting/business knowledge and the Bar testing legal reasoning, often leading to CPA candidates (especially those with JD/CPAs) finding the CPA more challenging, despite the Bar often having lower average pass rates in some jurisdictions. 

Is CPA losing its value?

The CPA credential remains a cornerstone of the profession, but new data indicate its prominence is steadily declining. Between 2020 and 2024, the average percentage of staff holding CPA licenses across all firms dropped from 56.0 percent to 48.4 percent.

Which is the 3 toughest exam in the world?

The three toughest exams globally often cited for their extreme difficulty, low pass rates, and high stakes are China's Gaokao (National College Entrance Exam) for its sheer scale and competitiveness, India's UPSC Civil Services Exam for its life-altering potential and minuscule selection, and India's IIT-JEE Advanced (Joint Entrance Exam) for its rigorous engineering entrance criteria, alongside prestigious UK fellowships like the All Souls Prize Exam, with difficulty varying by individual and goals. 

Which country's CPA is the easiest?

It's a prestigious and highly respected designation that prepares you for an accounting career in Canada. It also has higher pass rates and facilitated modules. US CPA exams are somewhat easier due to the objective format of the questions and extended exam windows.

Who is the oldest person to pass the CPA Exam?

Jasper, and Edward C. Charles. Hardcastle, whose 1898 office was at 1198 Broadway in New York City, had the lowest numbered certificate for a person who passed the CPA examination, He may have also been one of the oldest persons, at the age of 69, eight months, to pass the CPA exam.