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

10 Tips to Tackle the CPA Exam During Busy Season

Posted: February 12, 2018
If you’re about to jump into juggling the demands of busy season and test preparation, here are a few tips from CPAs who’ve been there, done that and earned their CPA.

Tax Reform Changes to Appear on CPA Exam Starting Jan. 1

Posted: February 7, 2018
The AICPA Board of Examiners recently approved Jan. 1, 2019, as the date on which content related to the Tax Cuts and Jobs Act will be eligible for testing on the Uniform CPA Examination.

Scheduled Outage of CPA Exam Gateway System

Posted: January 31, 2018
In preparation for the launch of the next version of the Gateway and National Candidate Database for the CPA Exam, certain functionality will be unavailable between Feb. 17 and March 4.

How to Obtain 150 Credit Hours and Stand Out from the Competition

Posted: January 29, 2018
Most firms also do not have a preference for how a student earns their required 150 hours; they simply want a college graduate with 150 hours. Find out two alternative ways that a student can earn 150 hours and present a strong resume to future employers other than the traditional MBA or MS.

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.

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