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    CPA Exam Structure

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    Bukola Olaniran

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    © All Rights Reserved
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    CPA Exam Structure

    Uploaded by

    Bukola Olaniran
    72 views2 pages

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    Copyright:

    © All Rights Reserved
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    72 views2 pages

    CPA Exam Structure

    Uploaded by

    Bukola Olaniran

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    1/26/2021 CPA Exam Structure

    AICPA.org

    CPA Exam Structure


    There are four sections (/becomeacpa/cpaexam/examinationcontent.html) to the Uniform CPA
    Examination® (Exam):

    Auditing and Attestation (AUD)


    Business Environment and Concepts (BEC)
    Financial Accounting and Reporting (FAR)
    Regulation (REG)

    You have a maximum of four and a half hours to complete the Exam:

    5 minutes — Welcome/enter launch code


    5 minutes — Con dentiality/section information
    4 hours — Testing time
    15 minutes — Break after third testlet (option to pause Exam timer)
    5 minutes — Survey

    Each of the four Exam sections is broken down into ve smaller sections called testlets. These testlets
    feature multiple-choice questions (MCQs) and task-based simulations (TBSs). In the case of BEC, you also
    have to complete three written communication tasks. The number of MCQs and TBSs tested varies
    depending upon the speci c section taken. You will receive at least one research question (research-oriented
    TBS) in the AUD, FAR and REG sections. To complete them, you will have to search the related authoritative
    literature and nd an appropriate reference.

    Breaks

    During each Exam section, you will be offered a 15-minute break after the rst TBS testlet. This is about
    midway through the section (two hours). You may accept this break and pause the Exam timer or you may
    continue testing. To accept the break, click the “Take a Break” button. During this break, you must leave the
    testing room and follow all Prometric security rules. The Exam timer will restart when the 15-minute break
    ends.

    In addition to the 15-minute break, you may also take optional breaks after all other testlets but you cannot
    pause the Exam timer. The timer will continue to run.

    https://www.aicpa.org/becomeacpa/cpaexam/forcandidates.html 1/2
    1/26/2021 CPA Exam Structure

    Copyright © 2021 American Institute of CPAs


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