Blueprint Table Of Contents Attestation For Free

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 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 4 parts of the CPA exam are AUD, BEC, FAR, and REG. Each testlet is made up of multiple-choice questions, task-based simulations, or written communication tasks. Each exam is graded on a scale from 0 ? 99, and the minimum passing score is 75. BEC has the highest pass rate, and FAR has the lowest pass rate.

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 CPA Exam is broken down into four sections (separate exams). Each section is administered by the AICPA for a total of 16 hours tested. Four hours per section. The four sections are Financial Accounting and Reporting (FAR), Regulation (REG), Auditing and Attestation (AUD) and Business Environment and Concepts (BEC).

CPA Exam Sections Structure and Format. Each exam part is formatted into question blocks called testlets. These testlets contain either multiple-choice questions or task-based simulations. Additionally, each test starts out with several MCQ testlets followed by several Task-Based Simulation (TBS) testlets.

There are 66 multiple-choice questions and 8 task-based simulations on the CPA FAR exam. FAR is the most comprehensive section of the CPA exam. The FAR CPA exam pass rate is around 45%. The FAR exam has the lowest pass rate of all 4 CPA exam parts.