The AICPA (American Institute of Certified Public Accountants) recently announced the CPA exam windows for 2025. Candidates who aspire to become Certified Public Accountants (CPAs) should mark their calendars accordingly. The exam will be offered in four testing windows throughout the year, providing ample opportunities for individuals to sit for the challenging but rewarding examination.
The first CPA exam window of 2025 will be held from January 1st to March 10th. This window is ideal for candidates who wish to kickstart their CPA journey early in the year. The second window will take place from April 1st to June 9th, accommodating those who prefer to prepare during the spring months. For candidates who want to maximize their summer break, the third window will be open from July 1st to September 8th. Lastly, the fourth and final window of the year will be from October 1st to December 10th, providing flexibility for candidates who prefer to study in the fall.
The CPA exam is a rigorous and comprehensive assessment of a candidate’s accounting knowledge and skills. It consists of four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC). Candidates must pass all four sections within an 18-month period to earn their CPA license. With careful preparation and a strategic study plan, candidates can successfully navigate the CPA exam and embark on a fulfilling career in the accounting profession.
CPA Exam Testing Windows 2025: Key Dates and Deadlines
Registration Deadlines for CPA Exam Windows 2025
To schedule your CPA Exam for a specific testing window, you must register by the following deadlines:
**Quarter 1 (January – March):**
- Regular Registration: December 15, 2024
- Late Registration (with additional fees): December 22, 2024 – January 12, 2025
**Quarter 2 (April – June):**
- Regular Registration: March 15, 2025
- Late Registration (with additional fees): March 22, 2025 – April 12, 2025
**Quarter 3 (July – September):**
- Regular Registration: June 15, 2025
- Late Registration (with additional fees): June 22, 2025 – July 12, 2025
**Quarter 4 (October – December):**
- Regular Registration: September 15, 2025
- Late Registration (with additional fees): September 22, 2025 – October 12, 2025
| Quarter | Regular Registration Deadline | Late Registration Deadline |
|---|---|---|
| Quarter 1 (January – March) | December 15, 2024 | January 12, 2025 |
| Quarter 2 (April – June) | March 15, 2025 | April 12, 2025 |
| Quarter 3 (July – September) | June 15, 2025 | July 12, 2025 |
| Quarter 4 (October – December) | September 15, 2025 | October 12, 2025 |
Revised Testing Structure and Content for the 2025 CPA Exam
The AICPA has announced significant changes to the CPA exam format and content effective in 2025. These revisions are designed to align with evolving industry practices and better reflect the skills and knowledge required of modern CPAs.
Content Changes
The 2025 CPA exam will feature a revised content outline, reflecting the changing accounting landscape. The new content areas include:
– Business Analysis and Reporting (BAR)
– Risk Management, Internal Control, and Business Processes (RMI)
The BAR section replaces the current Financial Reporting and Assurance (FAR) section, expanding the scope to include business analysis and reporting concepts. The RMI section combines elements of Audit and Attestation (AUD) and Information Technology (IT) to address the growing importance of risk management and internal controls.
Revised Exam Structure
The 2025 CPA exam will consist of three sections, each with its own unique structure and time allocation:
| Section | Time Allocation | Number of Testlets |
|—|—|—|
| Core 1 | 4.5 hours | 5 |
| Core 2 | 4.5 hours | 5 |
| Specialty | 3 hours | 3 |
The Core 1 and Core 2 sections will cover the core accounting concepts and principles. Each section will be divided into five testlets, each focusing on a specific topic area. The Specialty section will allow candidates to choose from a variety of concentration areas, such as Auditing, Tax, and Consulting.
The new exam structure provides greater flexibility and customization, allowing candidates to tailor their exam experience to their career aspirations. The AICPA believes these changes will ensure that CPAs continue to possess the knowledge and skills necessary to meet the challenges of the evolving accounting profession.
Alternative Exam Delivery: Exploring Online and Remote Options
Online Proctored Exams
Online proctored exams allow candidates to take the CPA Exam from the comfort of their own homes or offices. These exams are administered through a live virtual connection with a proctor who monitors the candidate’s activity during the exam.
Remote Proctored Exams
Remote proctored exams are similar to online proctored exams, but they offer greater flexibility and convenience. Candidates can schedule these exams at times that suit them, and they can take the exam from any location where they have a stable internet connection.
Artificial Intelligence (AI) Proctored Exams
AI-proctored exams utilize artificial intelligence technology to monitor candidates during the exam. This advanced technology can detect suspicious activities and ensure the integrity of the exam process. AI-proctored exams offer a convenient and cost-effective solution for candidates who prefer to take the exam remotely.
| Exam Delivery Method | Features |
|---|---|
| Online Proctored Exams | Live virtual proctoring, convenient scheduling |
| Remote Proctored Exams | Flexible scheduling, location flexibility |
| AI-Proctored Exams | Advanced AI monitoring, convenient and cost-effective |
CPA Exam Fee Structure and Payment Deadlines in 2025
Exam Fees
The CPA exam fees for 2025 are as follows:
| Section | Fee |
|---|---|
| AUD | $174.70 |
| BEC | $147.50 |
| FAR | $183.10 |
| REG | $147.50 |
Payment Deadlines
The payment deadlines for the CPA exam in 2025 are as follows:
| Testing Window | Payment Deadline |
|---|---|
| January 1 – March 31 | December 1, 2024 |
| April 1 – June 30 | March 1, 2025 |
| July 1 – September 30 | June 1, 2025 |
| October 1 – December 31 | September 1, 2025 |
Additional Fees
In addition to the exam fees, there are also additional fees that may apply, such as:
- Late registration fee: $25
- Rescheduling fee: $30
- Score cancellation fee: $10
Payment Methods
The CPA exam fees can be paid online using a credit card or debit card. Payments can also be made by mail using a check or money order.
Eligibility Requirements and Application Process for 2025 Exam Candidates
Eligibility Requirements
To sit for the CPA exam in 2025, candidates must meet specific eligibility requirements, including:
- Education: Hold a bachelor’s degree or higher from an accredited institution.
- Accounting Education: Complete at least 150 semester hours or 225 quarter hours of college coursework, including 30 semester hours of accounting.
- Ethics Education: Take a course in ethics for accountants.
- Residence: Meet the residency requirements of the state or jurisdiction in which you plan to practice.
Application Process
1. Determine Eligibility: Ensure you meet the eligibility requirements outlined above.
2. Register with the AICPA: Create an account on the AICPA website and register for the exam.
3. Submit Application to State Board: Contact the state board of accountancy in the state where you plan to practice and submit an application.
4. Background Check: Undergo a thorough background check initiated by the state board of accountancy.
5. Application Timeline: The application timeline for the 2025 exam windows is as follows:
| Application Window | Application Deadline |
|---|---|
| January 2025 | November 30, 2024 |
| May 2025 | March 31, 2025 |
| September 2025 | July 31, 2025 |
Note: Deadlines may vary slightly depending on the state or jurisdiction in which you are applying. It is recommended to check with your state board of accountancy for specific details.
Tips for Effective Preparation
Set Realistic Goals: Break down the vast syllabus into smaller chunks, setting achievable daily or weekly targets.
Structured Study Plan: Dedicate specific times each day to studying, sticking to a regular schedule.
Active Recall: Regularly test your understanding by solving practice questions, recalling concepts without referring to notes.
Focus on High-Yield Topics: Prioritize studying areas covered extensively on the exam, as identified through the AICPA Blueprint.
Practice Mock Exams: Simulate actual exam conditions by taking practice tests under timed scenarios.
Exam Strategies for 2025
Manage Time Effectively: Use the exam timer wisely, allocating time strategically to each question section.
Read Questions Carefully: Understand the specific requirements of each question before attempting it.
Educated Guessing: If uncertain about an answer, make an educated guess based on the available information or process of elimination.
Mark and Review: Mark questions you’re unsure of and revisit them later, after completing other sections.
Stay Focused and Positive: Maintain focus throughout the exam, avoiding distractions and staying positive.
Comprehensive Exam Preparation:
| Exam Section | Study Resources | Exam Duration |
|---|---|---|
| Financial Accounting and Reporting | AUD, FAR, REG | 4 Hours |
| Auditing and Attestation | AUD | 4 Hours |
| Regulation | REG | 3 Hours |
| Business Environment and Concepts | BEC | 3 Hours |
AICPA’s Commitment to Diversity and Inclusion in the CPA Exam
The American Institute of Certified Public Accountants (AICPA) is committed to increasing diversity and inclusion in the CPA profession. The AICPA believes that a diverse and inclusive profession is essential for meeting the needs of the public and for ensuring the continued growth and success of the profession.
The AICPA has a number of initiatives in place to promote diversity and inclusion in the CPA exam, including:
- The CPA Exam Candidate Assistance Program (CAP)
- The AICPA Minority Recruitment Scholarship Program
- The AICPA Women’s Initiatives Task Force
- The AICPA LGBTQ+ Task Force
- The AICPA Disability Resource Center
- The AICPA Veterans Outreach Program
- The AICPA NextGen Council
These initiatives provide a range of support to CPA exam candidates from diverse backgrounds, including financial assistance, mentoring, and networking opportunities.
The CPA Exam Candidate Assistance Program (CAP)
The CPA Exam CAP provides financial assistance to CPA exam candidates who are experiencing financial hardship. The CAP can provide up to $1,000 per year to help cover the costs of the CPA exam, including exam fees, study materials, and travel expenses.
The AICPA Minority Recruitment Scholarship Program
The AICPA Minority Recruitment Scholarship Program provides scholarships to minority CPA exam candidates. The scholarships are awarded based on academic merit, financial need, and a commitment to diversity and inclusion in the CPA profession.
The AICPA Women’s Initiatives Task Force
The AICPA Women’s Initiatives Task Force works to promote the advancement of women in the CPA profession. The task force provides a number of programs and initiatives to support women CPA exam candidates, including mentoring, networking opportunities, and career development resources.
| Program | Description |
|---|---|
| CPA Exam CAP | Provides financial assistance to CPA exam candidates who are experiencing financial hardship. |
| AICPA Minority Recruitment Scholarship Program | Provides scholarships to minority CPA exam candidates. |
| AICPA Women’s Initiatives Task Force | Promotes the advancement of women in the CPA profession. |
Advancements in Technology and Artificial Intelligence in CPA Exam Administration
Computer-based Testing
The CPA Exam is now computer-based, allowing for greater flexibility and efficiency in exam administration. Candidates can schedule their exams at any time of year, and results are typically available within a few weeks.
Adaptive Testing
The CPA Exam uses adaptive testing technology, which adjusts the difficulty of the exam based on the candidate’s performance. This ensures that each candidate is challenged at their appropriate level, providing a fair and valid assessment.
Remote Proctored Exams
Remote proctored exams allow candidates to take the CPA Exam from anywhere with an internet connection. This eliminates the need to travel to a testing center, reducing the time and cost associated with taking the exam.
Use of Artificial Intelligence
Artificial intelligence (AI) is being used in various aspects of CPA Exam administration, including content development, grading, and proctoring.
Content Development
AI can assist in creating questions and answers that are more sophisticated and aligned with real-world scenarios. This ensures that the exam remains relevant and challenging.
Grading
AI can help automate the grading process, reducing the potential for human error and increasing the consistency and fairness of the exam.
Proctoring
AI-powered proctoring systems can detect suspicious behavior during remote proctored exams. This helps ensure the integrity of the exam and prevents cheating.
Here is a table summarizing the advancements in technology and AI used in CPA Exam administration:
| Technology/AI | Benefit |
|---|---|
| Computer-based Testing | Increased flexibility and efficiency |
| Adaptive Testing | Provides a fair and valid assessment |
| Remote Proctored Exams | Reduces time and cost for candidates |
| Content Development using AI | Creates more sophisticated and relevant questions |
| Grading using AI | Reduces human error and increases consistency |
| AI-Powered Proctoring | Ensures exam integrity and prevents cheating |
Risk Management and Fraud Detection
Data privacy and cybersecurity continue to be critical areas of concern for businesses and regulatory agencies. As the volume and sophistication of cyberattacks continue to rise, CPAs play a vital role in helping organizations manage these risks.
Data Security and Privacy Regulations
CPAs must be familiar with a wide range of data security and privacy regulations, both domestic and international. These regulations include the General Data Protection Regulation (GDPR), the California Consumer Privacy Act (CCPA), and the Health Insurance Portability and Accountability Act (HIPAA).
Identity Theft and Protection
Identity theft is a growing threat to individuals and businesses. CPAs can help protect their clients from identity theft by implementing strong cybersecurity measures, educating employees about best practices, and working with law enforcement to investigate and prosecute identity theft cases.
Cloud Computing and Cybersecurity
Cloud computing is increasingly being adopted by businesses of all sizes. While cloud computing offers many benefits, it also introduces new cybersecurity risks. CPAs must be aware of these risks and take steps to mitigate them.
Cybersecurity Insurance
Cybersecurity insurance can help businesses protect themselves from the financial consequences of a cyberattack. CPAs can advise their clients on cybersecurity insurance coverage and help them select the right policy.
Data Analytics and Forensics
Data analytics and forensics play a critical role in cybersecurity investigations. CPAs can use data analytics to identify patterns and trends that may indicate a cyberattack, and they can use forensics to investigate the source of an attack and identify the perpetrators.
Ethical Responsibilities
CPAs have a ethical responsibility to protect their clients’ data. This responsibility includes taking reasonable steps to prevent unauthorized access to data, ensuring the confidentiality of data, and destroying data when it is no longer needed.
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AICPA Cybersecurity Exam Developments
In response to the growing importance of cybersecurity, the AICPA has developed two new exams for CPAs: the Cybersecurity Risk Management Exam (CRMA) and the Cybersecurity Forensic Exam (CFE).
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Cybersecurity and Data Privacy in the 2025 CPA Exam Blueprint
The AICPA has not yet released the specific content that will be covered in the 2025 CPA Exam. However, it is likely that cybersecurity and data privacy will continue to be a major focus of the exam.
Technological Advancements
The CPA Exam will continue to embrace technological advancements to enhance the candidate experience. Expect increased use of artificial intelligence (AI) for personalized learning, adaptive testing, and fraud detection.
Digitalization and Accessibility
The exam will become more accessible through digital platforms, allowing candidates to take it remotely and at their convenience. This will reduce travel costs and time constraints.
Integrated Simulations
Interactive simulations will become integral to the exam, providing candidates with a realistic work environment to test their skills and decision-making abilities.
Data Analytics Emphasis
The exam will emphasize data analytics and its application in accounting and auditing. Candidates will need to demonstrate proficiency in interpreting and analyzing large data sets.
Blockchain and Cryptocurrency
The rise of blockchain and cryptocurrency will shape the CPA Exam, as candidates will be expected to understand their implications for accounting and auditing practices.
Cybersecurity and Risk Management
With the increasing prevalence of cyber threats, the exam will focus on cybersecurity and risk management, ensuring candidates possess the knowledge to protect organizations from cyberattacks.
Sustainability and ESG
The CPA Exam will incorporate sustainability and environmental, social, and governance (ESG) reporting, reflecting the growing importance of these issues in the business world.
Internationalization and Global Standards
The exam will continue to align with international accounting standards and regulations, catering to candidates pursuing careers in a globalized economy.
Ethics and Professionalism
The CPA Exam will continue to emphasize ethics and professionalism, ensuring candidates adhere to the highest ethical standards and uphold the reputation of the accounting profession.
Customized Assessment Paths
The CPA Exam may introduce customized assessment paths that allow candidates to tailor their exam experience based on their individual skills and career goals.
Assessment Methods
The CPA Exam may explore new assessment methods, such as simulations, case studies, and scenario-based questions, to better evaluate candidates’ abilities and knowledge.
Exam Frequency and Scheduling
The AICPA may consider adjusting the frequency or scheduling of the CPA Exam to increase flexibility and accommodate the diverse needs of candidates.
Test Center Enhancements
Test centers will continue to be improved to provide candidates with a comfortable and efficient testing environment, including enhanced technology and ergonomic features.
Candidate Support and Resources
The AICPA will continue to provide comprehensive candidate support and resources, including study materials, online forums, and mentorship programs, to assist candidates in their preparation.
CPA Exam Windows 2025
The AICPA has announced the CPA exam windows for 2025. The exam will be offered in the following windows:
- January 1 – March 10, 2025
- May 1 – June 30, 2025
- September 1 – October 31, 2025
- November 1 – December 31, 2025
The AICPA recommends that candidates register for the exam at least 30 days in advance of the desired testing window.
