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

Educators Strive to Make Classes and the CPA Exam More Relevant

Posted: December 2, 2019
Accounting professionals, adjunct professors and full-time teachers — at both the high school and college levels — discussed the need for coursework and the CPA Exam to be more relevant to aspiring CPAs at the NJCPA Accounting Educators Workshop on Nov 8.

NJCPA Announces 10 CPA Exam Fee Lottery Winners

Posted: November 20, 2019
The NJCPA has awarded 10 aspiring CPAs with $750 each towards their CPA Exam fee costs.

CPA Exam Topics Undergoing Change for Digital Age

Posted: November 15, 2019
Changes in the work performed by newly ­licensed CPAs have the AICPA embarking on a focused practice analysis to determine what material should be tested on the CPA Exam — and what material no longer needs to be assessed.

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