Being well-informed is not just helpful—it’s essential, especially when you consider that the pass rate sits around 50%.
That’s right, only half of the candidates pass on their first attempt.
This is where being prepared makes all the difference. As a CPA, I’m here to guide you through each section of the CPA exam. Below, I will detail the number of questions in each section. I’ll also share strategies on how to prepare for them and pass on your first try effectively.
Key Takeaways:
- AUD Section: Focuses on auditing and attestation with a balance of multiple-choice questions and practical simulations.
- FAR Section: Tests knowledge in financial accounting and reporting, combining foundational and practical application questions.
- REG Section: Evaluates federal taxation and business law understanding through a mix of conceptual and practical questions.
- Discipline Sections: Offers specialized testing in areas like Business Analysis, Information Systems, and Tax Compliance.
Updated Structure of the CPA Exam
The CPA exam structure fundamentally assesses a candidate’s knowledge and skills in accounting, auditing, taxation, and business.
It is divided into three core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Until recently, it also included Business Environment and Concepts (BEC), which has now been replaced with discipline-specific sections. This adjustment reflects the evolving nature of the accounting profession and aims to test candidates more precisely in specialized areas.
AUD Section: A Closer Look
The AUD (Auditing and Attestation) section evaluates candidates’ understanding of auditing processes. These include ethics and professional responsibilities across two testlets of MCQ and three of task-based simulations.
Number of Questions on the AUD Section
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 39 | 39 | 2 | 3 | 2 |
| Total | 78 MCQs, 7 TBSs |
FAR Section: Deciphering Financial Reporting
The FAR (Financial Accounting and Reporting) section focuses on financial reporting principles and standards across two testlets of multiple-choice questions and 3 task-based simulations.
Number of Questions on the FAR Section
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 25 | 25 | 2 | 3 | 2 |
| Total | 50 MCQs, 7 TBSs |
The REG (Regulation) section tests knowledge of federal taxation and business law, detailed across two multiple-choice testlets and three task-based simulation testlets.
Number of Questions on the REG Section
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 36 | 36 | 2 | 3 | 3 |
| Total | 72 MCQs, 8 TBSs |
Discipline Sections: Specializing Your Expertise
The introduction of discipline sections allows candidates to specialize further. Your options include Business Analysis & Reporting (BAR), Information Systems & Controls (ISC), and Tax Compliance & Planning (TCP).
Business Analysis & Reporting (BAR)
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 25 | 25 | 2 | 3 | 2 |
| Total | 50 MCQs, 7 TBSs |
Information Systems & Controls (ISC)
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 41 | 41 | 1 | 3 | 2 |
| Total | 82 MCQs, 6 TBSs |
Tax Compliance & Planning (TCP)
| Testlet 1 – MCQ | Testlet 2 – MCQ | Testlet 3 – TBS | Testlet 4 – TBS | Testlet 5 – TBS |
|---|---|---|---|---|
| 34 | 34 | 2 | 3 | 2 |
| Total | 68 MCQs, 7 TBSs |
Preparation Is Key: Tackling CPA Exam Questions
Preparing for the CPA exam requires a strategic approach. This involves using practice questions from a CPA test bank, studying with a top CPA exam review course, and applying knowledge in simulations and written tasks. It is essential to understand the exam structure. This includes knowing how multiple-choice questions and TBSs are distributed across sections. Such understanding leads to effective study and a passing score on the CPA exam.
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The Path Forward: Conquering the CPA Exam
Success on the CPA test goes beyond memorizing facts. It requires a deep understanding of accounting principles, federal taxation, business law, and professional ethics. Aspiring CPAs must prepare diligently, study strategically, and focus on understanding exam questions and scoring. This challenging path can lead to rewarding outcomes.
Conclusion
The CPA exam is structured to uphold the standards of the accounting profession. It combines multiple-choice questions, task-based simulations, and specific evaluations. This prepares candidates for challenges in financial reporting, federal taxation, and business law. The path to becoming a CPA is a commitment to excellence and professionalism. It demands deep understanding and practical application of knowledge. With the right strategies and preparation, achieving the CPA title is within reach.
FAQ
The CPA exam consists of several sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and newly introduced discipline-specific sections. These sections cover comprehensive knowledge areas essential for accounting professionals, reflecting the latest changes in the accounting field.
CPA exam scoring evaluates candidates’ answers to multiple-choice questions and task-based simulations, with scores ranging from 0 to 99. To pass any section of the CPA exam, candidates must achieve a minimum passing score of 75.
The FAR section emphasizes financial statements, challenging candidates to apply accounting standards to financial reporting. Mastery of financial statements is critical for success in this CPA exam section, highlighting the importance of financial accounting knowledge.
Candidates preparing for the CPA exam should consider enrolling in a CPA prep course and practicing with a CPA test bank. These resources provide comprehensive study materials, including practice questions and simulations tailored to the exam’s content.
CPA candidates should thoroughly understand the content and structure of each CPA exam section, use a test bank for extensive practice, and review key concepts through a CPA review course. Focused preparation in these areas enhances the likelihood of exam success.
Candidates should keep up with recent CPA exam updates, including the elimination of the BEC section and the introduction of discipline-specific sections. These changes aim to align the CPA exam more closely with the current demands and trends in the accounting profession.
The CPA exam length is 4 hours for each section, covering 300+ questions in total.
