Guidance for the exam and licensure in New Jersey 

To become a licensed Certified Public Accountant (CPA), you must first pass the Uniform CPA Examination. The exam was designed to assess knowledge and skills CPAs need to practice public accountancy, and it is one of the three “E’s” (Education, Examination and Experience) required for licensure in the U.S. Of the three requirements, only the CPA Examination is uniform (accepted for CPA licensure by all U.S. jurisdictions).

What is the CPA Exam?

The CPA Exam is a 16-hour, computer-based test comprised of four sections. Exam takers must pass all four sections within 18 months, earning a minimum score of 75 on each part.

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

NJCPA Can Help

Explore the wealth of resources available to help you prepare for and get inspired to take the CPA Exam.

Map Out Your Timeline
Learn about CPA Exam registration and how and schedule your CPA Exam.

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Test Your Knowledge
Access our CPA Exam sample questions.

Take a Review Course
Improve your CPA Exam pass rate. 


Get Answers
Read our FAQs about CPA Exam costs, requirements, testing windows and more.

Get Inspired
Hear from NJCPA members about their CPA Exam experiences.

Join the NJCPA
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CPA Exam Articles and Resources

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Why You Shouldn’t Fear the 2021 CPA Exam

May 13, 2021 Source: UWorld Roger CPA Review
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Answers to Top CPA Exam Candidate Questions

April 30, 2021 Source: NASBA