The CPA Exam Pattern is the key to a prospective accountant’s path to becoming a Certified Public Accountant. Knowing this format early can determine your study plan and enhance efficiency.
Through this guide, we analyse all aspects of the CPA exam pattern, offering information on its sections, timeframes, and optimum ways to tackle each section. By the end, you will know precisely what to expect on exam day and how to navigate each section with confidence.
What Is the CPA Exam Format?
The CPA exam format comprises four main sections that assess a candidate’s knowledge and abilities in the fields of auditing, business environments, financial reporting, and regulation.
The sections use a combination of multiple-choice questions (MCQs), task-based simulations (TBSs) and, in certain instances, written communication tasks.
This format ensures that examiners assess both theoretical and practical applications.
CPA Exam Sections Explained
Auditing and Attestation (AUD)
The Auditing and Attestation section tests your capability to perform auditing procedures, assess evidence, and draw conclusions. It includes:
- MCQs: 72 questions.
- TBSs: 8 simulations.
This part takes 4 hours to finish. It tests skills like ethics, professional responsibility, and audit findings evaluation.
Business Environment and Concepts (BEC)
The Business Environment and Concepts section covers corporate governance, economic principles, financial management, and information technology. It consists of:
- MCQs: 62 questions.
- TBSs: 4 simulations.
Written Communication Tasks: 3 short essays.
BEC also carries a 4-hour time limit. It tests candidates’ ability to apply good business analysis and communication skills.
Financial Accounting and Reporting (FAR)
The Financial Accounting and Reporting section examines the understanding of financial reports, transactions, and reporting rules. It includes:
- MCQs: 66 questions.
- TBSs: 8 simulations.
Candidates are given 4 hours to attempt the FAR. The section requires a thorough understanding of accountancy principles and their application within time limits.
Regulation (REG)
The Regulation section examines ethics, professional conduct, federal taxation, and business law. It comprises:
- MCQs: 76 questions.
- TBSs: 8 simulations.
REG is also 4 hours long. It tests a candidate’s knowledge of tax laws, ethics rules, and business regulations.
CPA Exam Structure: Time and Question Types
It is essential to understand the CPA exam structure to plan study time effectively. Below is a table summarising each section, length, and question distribution.
| Section | Length | MCQs | Task-Based Simulations | Written Tasks |
| AUD | 4 hours | 72 | 8 | 0 |
| BEC | 4 hours | 62 | 4 | 3 |
| FAR | 4 hours | 66 | 8 | 0 |
| REG | 4 hours | 76 | 8 | 0 |
Table: Overview of the CPA exam structure indicating exam sections, durations, and types of questions.
Recent Developments: CPA Exam Pattern 2025
The CPA exam pattern 2025 brings some significant changes that are meant to mirror shifting business trends:
- Increased IT Content: Technology and data analytics content is stronger, especially in BEC and AUD.
- Adaptive Testing for MCQs: Some sets of MCQs now adjust their difficulty based on previous responses, a feature that helps identify a candidate’s skill level.
- New Simulation Styles: Task-Based Simulations have been improved to reflect actual accounting situations, with candidates needing to analyse data in a manner similar to professional practice.
These innovations ensure the CPA exam remains relevant in a computer age, and that candidates remain current in their skills.
How to Study for the CPA Exam Format: Guide and Tips
Develop a Credible Study Schedule
- Set Goals: Plan when you desire to take each section and set it back.
- Allocate Time per Section: Dedicate at least 100–120 hours of study per exam part.
- Utilise Study Materials: Use review courses such as Becker or Roger, which include practice tests that replicate the actual CPA test format.
Focus on Practice Exams
- Simulate Real Conditions: Time yourself strictly when taking practice tests.
- Analyse Weak Areas: Use diagnostic reports from review courses to pinpoint sections needing improvement.
- Repeat Simulations: Complete at least three full-length simulated exams for each part.
Master Exam Strategies
- Answer Order: Tackle MCQs first; simulations often require more time and thought.
- Time Management: Aim to spend roughly 1.5 minutes per MCQ and 20–30 minutes per simulation.
- Written Communication: For BEC, practice outlining responses before writing, ensuring clarity and conciseness.
Unique Perspective: Balancing Exam Prep with Work-Life
Mid-career CPAs tend to balance stressful work schedules with studying. According to a recent industry report, senior-level compensation at public firms is as high as $175,500 for tax service managers, but these jobs usually require lengthy hours – a reason why mid-career CPAs (ages 25–34 and 45–54) leave for jobs with improved work-life balance. To handle this:
Block Study Time: Set early mornings or weekends aside only for studying.
Employer Support: Negotiate study leave or flexible working hours where appropriate.
Peer Groups: Connect to local or online CPA candidate forums to pool resources and stay motivated.
This new attitude highlights the need for sustainable study practices to avoid burnout and maximise performance.
Table: CPA Exam Breakdown
| Section | Focus Area | Question Types | Duration |
| AUD | Audit procedures, ethics, reporting | 72 MCQs, 8 TBSs | 4 hours |
| BEC | Governance, IT, financial management | 62 MCQs, 4 TBSs, 3 written tasks | 4 hours |
| FAR | Financial statements, transactions | 66 MCQs, 8 TBSs | 4 hours |
| REG | Taxation, business law, ethics | 76 MCQs, 8 TBSs | 4 hours |
Frequently Asked Questions (FAQ)
What is the overall CPA exam structure?
The exam consists of four sections – AUD, BEC, FAR and REG – each taking 4 hours. Sections consist of multiple-choice questions (MCQs), task-based simulations, and written communication exercises (for BEC).
How many questions are in each CPA exam section?
- AUD: 72 MCQs + 8 TBSs
- BEC: 62 MCQs + 4 TBSs + 3 written tasks
- FAR: 66 MCQs + 8 TBSs
- REG: 76 MCQs + 8 TBSs
What is the passing score for each section?
You will need to score 75 or above (out of 99) in each segment to pass. Any scores less than 75 are deemed failing.
How often can I sit for the CPA exam?
You can take any section once in a testing window. The testing windows are quarterly: Q1 (Jan–Mar), Q2 (Apr–Jun), Q3 (Jul–Sept), Q4 (Oct–Dec).
Are international candidates eligible to sit for the CPA exam?
Yes – several jurisdictions outside of the US offer eligibility. Contact NASBA’s international CPA candidate requirements for information.
How long does it take to get CPA exam scores?
Generally, scores are available in 4–6 weeks following the test window.
What do I use as study materials for preparing for the CPA exam?
Popular study guides are Becker, Roger, Wiley and Gleim. They all offer simulated exams, video lessons, and study guides designed to match the official CPA exam format.
Is the CPA exam computer-based?
Yes – all four parts are taken on computers at Prometric test centres.
How do I schedule the four sections?
Most candidates sit for FAR first because of its bulk, then AUD, REG and BEC. But your sequence can be different depending on individual strengths.
Conclusion
Understanding the format of the Certified Public Accountant exam requires systematic preparation and a clear comprehension of every section. From getting acquainted with MCQs and task-based simulations to reconciling preparation with work-life requirements, knowledge of the CPA exam structure enables you to tackle exam day confidently.
Key Takeaways:
- Be Familiar with the Four Sections: AUD, BEC, FAR, and REG. Each takes 4 hours and is a mix of MCQs and simulations (with written activities in BEC).
- Adjust to New 2025 Changes: Get set for adaptive testing and more focus on data analytics and real-life simulations.
- Strategy Study Well: Schedule 100–120 hours per section, practice exam environment, and use peer power to stay up to speed.
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