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.

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Learn about CPA Exam registration and how and schedule your CPA Exam.

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Test Your Knowledge
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Take a Review Course
Improve your CPA Exam pass rate. 


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

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CPA Exam Articles and Resources

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Top Questions from 2022 CPA Exam Candidates

February 28, 2022 Source: NASBA
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Goal Setting for CPA Candidates

February 7, 2022 Source: NASBA
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AICPA, NASBA Publish Revised CPA Evolution Model Curriculum

November 23, 2021 Source: Journal of Accountancy