The CPA Exam

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. certified public accountants (CPAs). Of all three requirements, only the CPA Examination is uniform (i.e., it is the only examination that is accepted for CPA licensure by all U.S. jurisdictions). There are four sections to the exam, and we can help you navigate each.

Breakdown of the CPA Exam

Auditing & Attestation / AUD /
72 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long
Business Environment &
/ BEC /

62 multiple choice questions (50%)
4 task-based simulations (35%)
3 written communications (15%)
4 hours long
Financial Accounting & Reporting / FAR /
66 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long
Regulation / REG /
76 multiple choice questions (50%)
8 task-based simulations (50%)
4 hours long


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CPA Exam Articles and Resources

Reactions to the Revised CPA Exam

Posted: January 10, 2018
Faculty, test-takers, and exam creators share their thoughts on the revised version of the CPA Exam.

AICPA Announces New CPA Exam User Experience is Coming

Posted: January 5, 2018
New technology updates coming to the CPA Exam on April 1 will improve the user experience and enhance the tools and functionality available to Exam candidates.

New CPA Exam Changes

Posted: November 16, 2017
The new Uniform CPA Examination that became effective April 1, 2017, includes more exhibits that candidates must evaluate and more critical thinking and problem solving. Read more from AICPA’s Uniform CPA Examination Blueprints.

The Value of Becoming a CPA and the Struggles to Get There

Posted: November 1, 2017
When someone chooses to pursue a career in accounting, their end goal should be to become a CPA. The benefits are immea­surable. Find out more.

New Jersey State Board Extends CPA Candidate Testing Window to June 30, 2018

Posted: October 10, 2017
The New Jersey State Board of Accountancy voted to extend the date to June 30, 2018, for those CPA candidates who are scheduled to lose parts of their exam at the end of Q2, Q3, and Q4 of the 2017 testing periods.

CPA Exam Score Extensions to be Case Basis Only

Posted: September 13, 2017
The National Association of State Boards of Accountancy (NASBA) said it would determine any CPA candidate requests for extensions past the 18-month window for passing the Uniform CPA Examination on a case-by-case basis.

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