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CPA Exam: How the Four Sections Work and What to Study First

Audio from the Open Exam Hub video of the same name; the video shows the numbers and practice questions on screen.

How the CPA exam works under the CPA Evolution model, as of October 2026: three core sections everyone takes (AUD, FAR, REG) plus one discipline (BAR, ISC or TCP), 4 hours each, multiple-choice and simulation testlets, and a scaled passing score of 75 (not 75%). We cover testing windows, the 30-month credit window in NASBA's model rule (it varies by state), the 150-hour and 120-hour licensure routes, which section to take first, study hours, and an AUD practice question.

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Chapters
0:00 The Short Answer
0:48 Core Plus Discipline
1:46 Inside a Section
2:42 How Scoring Works
3:23 When You Test and Get Scores
4:05 The Credit Window
4:29 Getting Licensed
5:03 What to Study First
6:02 Study Hours
6:43 Try a Question
7:25 Recap

Exam facts are from the official AICPA pages as of 2026-10-20. Fees and rules can change, so confirm on the official site before you enroll. Open Exam Hub is an independent study resource, not affiliated with AICPA. Practice questions are not from a real exam. Narration is an AI-generated voice.

Music
"Carefree" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Fresh Air" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Reminiscing" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Almost Bliss" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

Sound effects: Kenney (kenney.nl), CC0.

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