How Many Hours Should I Study for the CPA Exam?

By Professor Mansour Farhat, CPA, CIA, DBA · Updated October 28, 2026

How many hours should I study for the CPA exam? Most candidates study somewhere between 300 and 550 hours across all four sections, or roughly 60 to 150 hours per section, based on published review-course estimates. Your number may be higher or lower. It depends on your accounting background, how recently you studied, and how many hours a week you can give.

Use those ranges as a starting point, not a finish line. Your background, understanding of the material, learning pace, and responsibilities are different from everyone else’s. Do not box yourself into a particular time frame or measure your progress against someone else’s timeline. Give yourself the time you need to learn and be realistic about your circumstances.

The question to ask is: Do I understand the material, and can I apply it on my own? Some candidates need to rebuild their accounting foundation. Others need more explanation or practice with unfamiliar questions. Needing that support does not mean you cannot succeed. If you are struggling with a concept, Farhat Lectures can help you work through it at your own pace. See Professor Farhat’s explanation of how preparation affects CPA exam difficulty for practical ways to turn understanding into independent problem-solving.

Watch: How long to study for each section of the CPA exam

In this short video, Professor Farhat covers:

• 0:00 How long to study for the CPA exam
• 0:15 The factors that influence your study time
• 2:11 How work experience in tax, audit, or financial accounting can help
• 2:25 Building a study plan around your own needs

How long does it take to study for the CPA exam?

At 10 to 20 hours a week, 300 to 550 total hours works out to roughly 15 to 55 weeks of study. That is anywhere from about three and a half months to about a year, before any retakes. Here is why the hours alone do not tell the whole story.

A fixed study-hour target can create the wrong expectation: once you complete the hours, you should be ready. But time spent studying does not automatically translate into understanding. Finishing a lecture or working through a set of questions matters most when you can explain what you learned and apply it to a different problem.

Someone else’s experience cannot tell you how long your preparation should take. You may be returning to accounting after a break, learning unfamiliar terminology, or balancing study with demanding responsibilities. Be honest about where you are starting and what needs attention. Allow your preparation to reflect those realities.

Being realistic means giving yourself room to learn while staying engaged with the work. When a topic is difficult, revisit the explanation, work through an example, and ask for help. Adjusting your approach is part of making progress.

How many hours do you need for each CPA exam section?

To earn your CPA license, you pass three Core sections that every candidate takes, plus one Discipline section you choose. The Core sections are FAR (Financial Accounting and Reporting), AUD (Auditing and Attestation), and REG (Taxation and Regulation). The Discipline choices are BAR (Business Analysis and Reporting), ISC (Information Systems and Controls), and TCP (Tax Compliance and Planning). Each section is a four-hour exam.

Review courses publish their own study-hour estimates. Here is what Becker suggests for each section in its 2026 guidance:

Section	Type	Estimated study hours
FAR	Core	120 to 150
AUD	Core	110 to 140
REG	Core	80 to 110
BAR	Discipline	120 to 150
ISC	Discipline	60 to 90
TCP	Discipline	60 to 90

Add the three Core sections to one Discipline, and Becker’s section estimates come to about 370 to 550 hours in total. UWorld cites a lower range of 300 to 400 hours for the whole exam. So a fair starting estimate is somewhere between 300 and 550 hours.

These numbers are averages, not rules. If you studied tax recently or work in audit, REG or AUD may take you less time. If your accounting courses were years ago, FAR may take you longer. That is exactly why the factors below matter.

Not sure where your hours should go? Try a set of questions in the FAR Test Bank and note which topics you miss most. Those topics deserve the extra time.

10 factors that affect how many hours you need to study

These factors help explain why candidates have different learning needs. Use them to understand your own starting point and identify where support would help.

1. How recently you studied accounting

If your accounting courses are recent, more of the material may still be familiar. If you have been away from it, you may need to refresh foundational concepts. Try practice questions to distinguish what you remember from what needs another explanation. Rebuilding that foundation is useful work.

2. What you learned in college

Your grades can provide context, but your GPA cannot tell you how much preparation you need. Ask whether you can explain the concepts and solve a new problem without looking at a solution. Understanding matters more than a number on your transcript.

3. The rigor and coverage of your accounting program

Programs differ in depth, assignments, and exposure to exam topics. Strong preparation in financial accounting does not automatically mean you are equally comfortable with taxation or auditing. Identify gaps by topic and work on the underlying concepts before expecting yourself to apply them confidently. Professor Farhat’s discussion of which CPA exam section is hardest and why he recommends FAR first can also help you consider how your foundation relates to your exam order.

4. Your motivation and consistency

A clear reason for pursuing the CPA can help you keep showing up. Focus on purposeful effort: understanding a difficult concept, applying it, and learning from mistakes. Keep your expectations manageable enough that you can stay engaged when the material becomes challenging.

5. Your learning pace

Some concepts click quickly; others require another explanation and several worked examples. Allow yourself to pause a lecture, work through the example, and revisit a mistake. Watching a lesson once does not necessarily mean you have learned the topic. Repetition is part of learning, not a reason to judge yourself.

6. Work, family, and other commitments

A full-time student and a working parent may face very different demands. Work, caregiving, commuting, and rest all affect the attention you can give to studying. Be realistic about those responsibilities instead of expecting your preparation to look like someone else’s.

7. Stress and energy

Having time available does not always mean you have the energy to absorb difficult material. Pay attention to whether you are actively learning or simply pushing through. When stress interferes with concentration, adjust your expectations and approach instead of treating exhaustion as a lack of ability.

8. Your life stage

Your responsibilities, experience, and circumstances influence how you learn. Age alone does not determine your readiness or your ability to become a CPA. Consider your own strengths and needs, and assess progress through what you can understand and apply.

9. Comfort with English and exam terminology

If English is an additional language, you may need extra practice with question wording and technical vocabulary. Keep a glossary of unfamiliar terms and practice identifying exactly what each question asks. Developing that familiarity is part of your preparation.

10. Relevant accounting experience

Work in taxation, audit, or financial reporting can make related topics easier to connect to real situations. Experience can give you useful context, but it does not mean every exam topic will be familiar. Check your understanding of each topic instead of assuming your job experience covers it.

A practical example of weekly CPA exam study hours

Suppose you can study for two hours per day on five days each week. That provides 2 hours × 5 days = 10 weekly study hours. This is an illustration of available study time, not a recommended minimum or a prediction of when you will be ready. Choose a commitment that fits your responsibilities, then adjust it as you learn what each topic requires.

Here is how weekly hours turn into weeks. If you plan 120 hours for FAR, that is about 12 weeks at 10 hours a week, or 8 weeks at 15 hours a week.

Also keep your credit window in mind. That is the time you have to pass all four sections once you pass your first one. Most state boards give you 30 months, although some use 18 or 36 months, so check your own board’s rule before you set your exam dates. If you plan to test in 2027, read about the CPA exam changes coming in 2027 too, since they may affect your scheduling. Budgeting money as well as time? See our guide to CPA exam cost in 2026.

Give those hours a clear purpose:

1. Identify a learning need. Choose a concept or decision you repeatedly miss.
2. Study the explanation. Work through a relevant Farhat lesson and its examples.
3. Practice independently. Close your notes and attempt an unfamiliar question.
4. Review the result. Explain your mistake, revisit the difficult step, and use it to plan your next session.

At the end of the week, check what you can now explain and apply. If a topic remains unclear, change your approach or seek support before moving on simply because the scheduled hours are complete.

How do you know if you have studied enough?

Use your practice to identify what you know and what still needs work. Useful questions to ask yourself include:

• Can I explain the concept in my own words?
• Can I explain why an answer is correct and why the other choices are incorrect?
• Can I apply the concept when the facts in a question change?
• Can I work through an unfamiliar problem without relying on a memorized solution?
• Do I understand my mistakes well enough to correct them?

If you cannot do these things yet, use that information to guide your next step. Return to the underlying concept, seek a clearer explanation, and practice applying it. Logging hours is not a substitute for that work.

Frequently asked questions about CPA exam study time

How many hours should I study for the CPA exam?

Published review-course estimates range from about 300 to 550 hours for all four sections. Becker’s 2026 figures run from 60 to 90 hours for ISC or TCP up to 120 to 150 hours for FAR or BAR. Treat these as a starting point. Your readiness depends on what you can explain and apply, so give difficult topics the time they need.

What if I need more time than other candidates?

Someone else’s pace is not a measure of your ability. You may have a different background, different responsibilities, or different gaps to address. Be realistic, keep working on those gaps, and seek support when you need it.

How can I tell whether I am making progress?

Look for changes in your understanding. Concepts become clearer, you can explain your reasoning, and you can solve unfamiliar questions with less reliance on a solution. When the same mistake keeps appearing, treat it as a signal to revisit the concept or ask for help.

What should I do when a topic still does not make sense?

Identify the exact step or idea that is confusing. Revisit the foundation, work through an example carefully, and try a fresh problem. If you need another explanation, Farhat Lectures can help you build the understanding you need to move forward.

How many hours a week should I study for the CPA exam?

Many candidates study 10 to 20 hours a week, according to Becker. If you work full time or care for family, the lower end may be more realistic, and that is fine. Choose a number you can keep up week after week, then adjust it as you go.

Which CPA exam section takes the longest to study for?

FAR and BAR usually take the most time. Becker estimates 120 to 150 hours for each. ISC and TCP tend to be the shortest, at about 60 to 90 hours each.

How long do I have to pass all four CPA exam sections?

In most states, you have 30 months from your first passed section to pass the other three. A few boards use 18 or 36 months instead, and some start the clock on a different date, so check your state board’s current rule.

Key takeaways

• Most published estimates put total CPA exam study time between 300 and 550 hours.
• FAR and BAR usually need the most hours. ISC and TCP usually need the fewest.
• Your background, schedule, and learning pace can move your number up or down.
• Measure readiness by what you can explain and apply, not by hours logged.
• Check your state’s credit window before you set exam dates.

Need help? Farhat Lectures can support your learning

If your review course moves quickly or assumes knowledge you need to refresh, Farhat Lectures provides supplemental explanations and worked examples. Find a Farhat course that matches your CPA section and review program. Use the lessons to strengthen a specific topic, pause and revisit the explanation as needed, then practice applying it independently.

Do not box yourself into a particular time frame. Be realistic about your starting point and responsibilities, give yourself room to understand the material, and keep working on what needs improvement. If you need help along the way, Farhat Lectures is here to help.

About the author

Mansour Farhat, CPA, CIA, DBA, is the instructor behind Farhat Lectures, where he teaches accounting courses and supplemental CPA and CMA exam review. You can also find his free lessons on the Farhat Lectures YouTube channel. Learn more about Professor Farhat.