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CPA Exam Overview All candidates must pass the Uniform CPA Examination ® (CPA Exam), which comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).

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The AUD CPA exam consists of 72 multiple choice questions (more than FAR) and 8 task-based simulations. Your score will be calculated based on a weighted combination, with multiple choice questions making up 50% of your score and task-based simulations making up the other 50%.

Financial Accounting and Reporting (FAR) Often considered the most difficult exam, Financial Accounting and Reporting (FAR) has had the lowest passing scores of the four exams.

The BEC CPA Exam section consists of five testlets: two MCQ, two TBS, and one WC. The MCQ testlets account for 50% of your BEC score, the TBS testlets contribute 35%, and the WC testlet supplies the remaining 15%.

The blueprints for the Uniform CPA Exam are created by the American Institute of Certified Public Accountants (AICPA), which comprises all the knowledge, skills, and content topics that candidates will need to demonstrate in order to pass each CPA Exam section.

The Auditing and Attestation (AUD) section of the CPA exam covers professional ethics and responsibilities as well as skills newly licensed Certified Public Accountants will need to perform including auditing, attestation, and accounting and review service engagements.

The FAR exam covers 4 main areas: conceptual framework, standard-setting and financial reporting, select financial statement accounts and select transactions, and state and local governments. The FAR CPA exam is 4 hours long.