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To sit for the CPA exam as a first-time four-part candidate in Texas, follow these steps: You will need: 1. A Bachelorâs degree, or higher, awarded by an accredited institution recognized by the State Board, and. 2. 150 hours of college credit, and.dditional Educational Requirements. 1  150 semester hours with a minimum of 30 hours upper-level Accounting courses, of which at least 15 hours must be from traditional face-to-face courses and 2 hours of accounting or tax research,
CPA Exam Format. The CPA Exam is a computer-based test comprised of four sections. The current examâadministered by the AICPA âtakes a total of 14 hours for all four parts. 1  Auditing and Attestation (AUD) â 4 Hours (90 questions and seven task-based simulations).2  Business Environment and Concepts (BEC) â 3 Hours (72 questions and three written communications tasks).rading the CPA Exam. To become a certified public accountant, you must pass all four parts of the Uniform CPA Examination. Each of the four parts of the examination is graded on a scale of 0 to 99, using a rigorous scoring structure. The minimum passing score is 75. Download and read How the CPA Exam is Scored.