CPA Core – Common and Licensure
Expand your knowledge for the CPA Core – Common and Licensure modules
Densmore’s CPA Core – Common and Licensure resources help you progress along your career path and develop your case-writing skills.
Develop the Essentials for the Core – Common or Licensure modules
We built our Essentials courses based on the CPA Core – Common and Licensure exam blueprints. They’re designed to supplement your CPA Core module, so you can master your case writing skills and move on to the next stage of your CPA journey.
- Learn how to critically read the case, plan your response, manage your time, and debrief to learn
- Understand how to improve your case writing approach with video walkthroughs
- Select the right resource for you — the full Essentials course or a practice exam if you are tight on time
CPA Core – Common
The CPA Core – Common module will strengthen your technical knowledge in Financial Reporting, Assurance and Trust, Big Data and Data Analytics, Non-Financial Reporting, and Tax, while developing advanced professional competencies. The CPA Core – Common exam is 3 hours, consisting of 2 cases (one 60-minute case and one 120-minute case) or 3 cases (three 60-minute cases), requiring self-management of time across cases.
CPA Core – Licensure
The CPA Core – Licensure module includes all of the CPA Core – Common content with additional depth in Financial Reporting, Assurance and Trust, Big Data and Data Analytics, Non-Financial Reporting, and Tax. The CPA Core – Licensure exam is 5 hours, consisting of two parts:
- Part A – 3 hours with either 2 cases (one 60-minute case and one 120-minute case) or 3 cases (three 60-minute cases), requiring self-management of time across cases
- Part B – one 120-minute case with higher technical complexity focused on licensure requirements
The CPA Core – Common and Licensure Essentials courses and practice exams will be available for purchase in early March 2027.
Frequently Asked Questions
Does the new CPA Professional Program include a CFE-style exam?
The new CPA Professional Program will include three Professional Final Exams to test the competencies of candidates. Each Professional Final Exam will be taken after the related module is completed.
Can I work through Densmore’s Core – Common or Licensure Essentials course at the same time as I am taking the CPA Core module?
Yes, Densmore’s Core Essentials course integrates the module requirements with Densmore’s course content to provide you with an integrated study plan to streamline your studies.
Which technical competency areas are covered in CPA Core – Common and Licensure?
The CPA Core – Common and CPA Core – Licensure modules and exams include:
| Competency Area | Exam Weighting – Core (Part A) | Exam Weighting – Licensure (Part B) |
| Assurance and Trust | 20% – 35% | 30% – 50% |
| Big Data and Data Analytics | 5% – 15% | 0% – 10% |
| Financial Reporting | 20% – 35% | 20% – 40% |
| Non-Financial Reporting | 5% – 15% | 0% – 10% |
| Tax | 10% – 25% | 15% – 25% |
The main difference is the weighting of each competency.
How is the exam different between CPA Core – Common and CPA Core – Licensure?
The CPA Core – Common exam is a 3-hour exam with 2 to 3 cases. The exam will either have three 60-minute cases or one 60-minute case and one 120-minute case. The CPA Core – Licensure exam has two parts. Part A is the same as the CPA Core – Common exam. Part B is a 120-minute case with deeper technical complexity in the licensure competencies.
If I fail one part of the Licensure exam, do I have retake both parts?
If you fail Part A of the exam, you will need to retake both parts at the next exam offering. If you fail Part B of the exam, you have two choices. If you want to achieve licensure, you will need to retake both parts at the next exam offering. If you want to proceed without licensure, you may move on with just CPA Core – Common completed.
How long will I have access to Densmore’s CPA Professional Program resources?
Access to the Knowledge Assessment and Foundational Development Essentials courses expire two (2) years from the date of purchase. Access to the CPA Core, Leadership, and Professional Readiness Essentials courses and all practice exams expire one (1) year from the date of purchase. If you are still working on these modules/exams and need an extension of your access, please contact info@densmorecpa.com.