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

Supporting Staff in Obtaining and Maintaining Their CPA

Posted: December 3, 2018
It’s important to work with staff to assist them in achieving their goal of becoming a CPA. Management should openly discuss a staff member’s study plan and check to see how he or she is progressing throughout the process.

Working Group Considers Changes to CPA Licensing Requirements

Posted: November 29, 2018
Leaders of the CPA profession, the regulatory community and representatives from critical stakeholder groups are joining together to explore possible changes to the CPA licensure model that embrace the need for expanded skillsets of professionals.

AICPA Announces 2019 CPA Exam Score Release Dates

Posted: November 6, 2018
It's time to plan your 2019 testing schedule. Score-release dates for next year's testing windows have been published.

NASBA Releases 2017 CPA Exam Data

Posted: August 13, 2018
The National Association of State Boards of Accountancy released two publications detailing 2017 Uniform CPA Exam data and trends.

Latest AICPA CPA Exam Booklet Now Available

Posted: July 16, 2018
The booklet includes overview of the Exam, including its structure and item types, scoring information, candidate tips and helpful study resources such as the CPA Exam Blueprints.

How Tax Reform — and Excel — Are Changing the CPA Exam

Posted: June 11, 2018
Tax reform will have an important impact on many aspects of the accounting profession -- including the CPA Exam.

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