Practice questions for all four CPA Exam sections. AI-enriched with examiner intent and predicted scaled score. Built for the 2024 CPA Evolution format.
Foundation → Application → Exam Level difficulty progression on every topic.
Examiner Insight
“FAR is the hardest section — it has the most content and the lowest pass rate. Candidates who pass FAR first have significantly higher overall pass rates. Start with FAR, then AUD, then REG, and finish with BAR. Do not take two sections simultaneously.”
Each section of the CPA Exam has approximately a 45–55% pass rate per sitting. FAR consistently has the lowest pass rate. Scaled score of 75 or above is required to pass each section.
The CPA Exam has four sections: AUD (Auditing and Attestation), BAR (Business Analysis and Reporting), FAR (Financial Accounting and Reporting), and REG (Regulation). Candidates must pass all four within 30 months.
Most candidates take 12–18 months to pass all four sections. Studying one section at a time, with 8–12 weeks of preparation per section, is the most effective strategy.
The CPA Evolution restructure replaced BEC (Business Environment and Concepts) with three discipline sections: BAR, ISC (Information Systems and Controls), and TCP (Tax Compliance and Planning). All candidates must pass AUD, FAR, and REG plus one discipline.
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