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 &
Concepts
/ 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

CPA Exam Advice from Top Scorers

Posted: August 21, 2017
Winners of the 2016 Elijah Watts Sells Award share their best tips for CPA exam success.

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