How Many Times Can You Retake the CPA Exam?

If you have failed a section of the CPA exam, one of the first questions that runs through your mind is whether there is a limit to how many times you can try again. The short answer is reassuring: in most jurisdictions, there is no limit on the number of times you can retake the CPA exam. You can take each section as many times as you need to pass. However, the details around waiting periods, costs, and strategic timing matter enormously, and understanding them can save you time, money, and frustration.

Unlimited Retakes: The General Rule

The AICPA does not impose a lifetime cap on the number of attempts for any section of the CPA exam. Whether it takes you two tries or twelve, you are permitted to continue testing until you pass. This policy exists because the CPA exam is designed to assess competency, and the profession recognizes that competency can be developed over time with additional study and practice.

That said, just because you can retake indefinitely does not mean you should approach the exam without urgency. Each retake costs money, consumes time, and runs the risk of your previously passed sections expiring under the 30-month window. Unlimited retakes are a safety net, not a strategy.

Waiting Periods Between Attempts

Under the current continuous testing model, the waiting period between retakes is relatively short. Here is how it works:

You cannot retake a section until your score from the previous attempt has been released.
Once your score is released and you have a valid NTS, you can schedule your retake immediately, subject to Prometric availability.
There is no mandatory cooling-off period imposed by the AICPA beyond waiting for your score release.
Some state boards may have additional requirements, but this is increasingly rare.

In practice, this means you could potentially retake a section within two to three weeks of receiving a failing score, assuming Prometric has availability and your NTS is still valid. However, whether you should retake that quickly depends on the circumstances, which we will discuss below.

NTS Expiration and Its Impact on Retakes

Your Notice to Schedule (NTS) has a limited validity period, which varies by state but is typically six months. If your NTS expires before you can retake, you will need to reapply and pay the associated fees again. This is an important factor in your retake planning.

Here is how NTS expiration can affect your retake timeline:

If you fail near the end of your NTS validity window, you may need to apply for a new NTS before retaking.
NTS fees vary by state but typically range from 50 to 200 dollars for the application alone, plus the per-section exam fee.
Some states allow you to apply for a new NTS before the old one expires, so you can schedule your retake promptly.

The key takeaway is to be mindful of your NTS expiration date when scheduling exams. If you think there is a chance you might need a retake, consider taking the section earlier in your NTS window rather than waiting until the end.

The True Cost of Retaking

While unlimited retakes are available, each one comes at a cost. Here is a realistic breakdown of what a retake typically costs:

Exam section fee: $200 to $350 depending on the section and jurisdiction
NTS reapplication (if expired): $50 to $200
Study materials or extended subscriptions: $0 to $500+ depending on whether you need to extend your review course access
Opportunity cost: Additional weeks of study time that could be spent on other sections or professional development

A single retake might cost $250 to $500 in direct expenses. Over multiple retakes, this adds up quickly. Some candidates spend thousands of dollars on retakes over the course of their CPA exam journey. This is not meant to discourage you but to emphasize the importance of thorough preparation for each attempt.

When to Retake Quickly vs. Take More Time

Deciding how quickly to retake is one of the most important strategic decisions you will face. Here are guidelines for both approaches:

Retake Quickly (Within 30 to 45 Days)

A fast retake makes sense when:

You scored 70 to 74, meaning you were very close to passing.
You can identify specific, narrow areas that caused your failure.
The material is still fresh in your mind.
You have passed sections that are approaching their 30-month expiration.
You have the time and energy to study intensively for a few more weeks.

Take More Time (60 to 90+ Days)

A longer preparation period makes sense when:

You scored below 65, indicating significant gaps in your knowledge.
You need to fundamentally change your study approach.
You are experiencing burnout and need time to recharge.
You want to switch review courses or study materials.
Your schedule does not allow for intensive study in the short term.

State-Specific Rules You Should Know

While the AICPA sets the exam and general policies, individual state boards of accountancy can impose additional rules. Here are some state-specific considerations:

A few states require candidates to wait a specific period (such as one testing window) before retaking, though this is increasingly uncommon.
Some states have different NTS validity periods, ranging from three to nine months.
Certain jurisdictions require candidates to meet continuing eligibility requirements if they have been testing for an extended period.
States may differ in their application processing times, which can affect how quickly you can obtain a new NTS for a retake.

Always check with your specific state board for the most current rules. Policies can change, and assumptions based on another state or outdated information can cost you time.

Making Each Attempt Count

Given the costs and time involved, here is how to maximize your chances on each attempt:

Analyze your score report thoroughly. Use the Stronger, Comparable, and Weaker breakdowns to target your study efforts.
Change something about your approach. If you do the same thing and expect a different result, you will likely be disappointed. Change your study schedule, materials, or methods.
Increase practice question volume. Most candidates who fail are not doing enough practice MCQs and TBSs. Aim for a higher volume and focus on understanding explanations.
Seek help if you are stuck. Study groups, tutors, or online communities can provide perspectives and explanations that self-study cannot.
Set a firm retake date. Open-ended retake timelines tend to stretch. Commit to a date and build your study plan around it.

When Unlimited Retakes Become a Warning Sign

If you find yourself on your fourth, fifth, or sixth attempt at the same section, it is time for an honest assessment. Continuing to retake without changing your approach is unlikely to produce a different outcome. Consider:

Whether your study materials are a good fit for your learning style.
Whether you have underlying knowledge gaps from your accounting education that need to be addressed.
Whether test anxiety is the primary barrier rather than content knowledge.
Whether you need professional tutoring or a structured study group.

There is no shame in seeking help or changing your approach after multiple failed attempts. The goal is to pass, and sometimes that requires humility and a willingness to try something different.

The Bottom Line

You can retake the CPA exam as many times as necessary, and there is no reason to feel defeated by a failed attempt. However, treating each retake as a fresh opportunity to improve, rather than a coin flip, dramatically increases your chances of success.

At Think CPA, we provide the focused, efficient study tools that help candidates pass on their next attempt. Whether it is your first try or your third, our adaptive practice questions and targeted review materials are designed to close knowledge gaps fast. Explore our resources and let us help you make your next attempt your last.