CPA Exam Parts
Administered by the AICPA®, the CPA Exam is a computer-based test comprised of four sections. The current version of the exam takes a total of 16 hours.
CPA Exam sections:
Auditing and Attestation (AUD)
4 Hours (72 questions and eight task-based simulations)
Business Environment and Concepts (BEC)
4 Hours (62 questions, four task-based simulations and three written communications tasks)
Financial Accounting and Reporting (FAR)
4 Hours (66 questions and eight task-based simulations)
4 Hours (76 questions and eight task-based simulations)
CPA Exam questions
The CPA Exam consists of three components:
1) Multiple-choice questions
Each exam section includes three multiple-choice testlests or groups of questions covering topics described in the Content Specification Outlines (CSOs).
2) Task-based simulations
The exam simulations use real-life work situations to test your in-depth knowledge and skills in a particular subject area. The simulations appear on three of the exam parts: Financial Accounting and Reporting, Auditing and Attestation and Regulation.
3) Written communications tasks
Only appearing on the Business Environment and Concepts section, these tasks require you to respond in either memo or letter format to a scenario based on the topics outlined in the CSOs. You will have access to word processing to prepare your answers.
Detailed descriptions of the specific testable content for each section can be found in the Content Specification Outlines (CSOs) published by the AICPA.
|Auditing and Attestation (AUD)||50%||50%||-|
|Business Environment and Concepts (BEC)||50%||35%||15%|
|Financial Accounting and Reporting (FAR)||50%||50%||-|
You MUST pass all four CPA Exam parts to become a certified public accountant. Each examination section 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.