CPA Exam format — 4 sections, 16 hours, one accounting credential
Each section is scored independently. You pass at 75 (on a 0–99 scale). MCQs and Task-Based Simulations are weighted approximately equally. A research TBS in each section requires you to find an authoritative standard in a built-in database — practise navigating the AICPA Professional Standards codification.
Inside a section: the testlet structure
The 18-month window — plan your sequence carefully
Once your first section pass is recorded, you have 18 rolling months to pass all others. Expired passes require a full retake. Most candidates take 18–24 months total. Start with FAR (hardest, most comprehensive) while material is fresh, then AUD → REG → BAR. Practice CPA questions on SGrade →
What are the 4 sections of the CPA Exam?
Auditing and Attestation (AUD), Business Analysis and Reporting (BAR), Financial Accounting and Reporting (FAR), and Regulation (REG). BAR replaced Business Environment and Concepts (BEC) in January 2024.
What is the format of each CFA Exam section?
Each section contains four testlets. Testlets 1 and 2 are MCQ testlets (about 38 MCQs total); Testlets 3, 4, and sometimes 5 contain Task-Based Simulations (TBSs). Each section is 4 hours.
How is the CPA Exam scored?
Each section is scored 0–99; 75 is passing. MCQs and TBSs are weighted at roughly 50/50 for most sections. FAR and BAR have higher TBS weighting. Scores are scaled, not raw.
What is the 18-month rule for the CPA Exam?
Once you pass your first section, you have 18 months to pass all remaining sections. Any section passed more than 18 months before your last section pass expires and must be retaken.
How long does each CPA Exam section take?
Each section is 4 hours of testing time. With check-in, tutorial, and exit survey, expect 4.5 to 5 hours at the testing centre per section.
What changed in the CPA Exam in 2024?
CPA Evolution launched in January 2024. BEC was replaced by BAR. Three new "Discipline" sections (BAR, ISC, TCP) were introduced. Candidates now take AUD + FAR + REG as core sections plus one discipline.
Which CPA section should I take first?
FAR is the most comprehensive and most failed section — many CPA candidates start here while knowledge is freshest from school. Others begin with AUD as it provides context for understanding auditing standards referenced in other sections.
What is a Task-Based Simulation on the CPA Exam?
TBSs are multi-part work simulations: journal entries, document reviews, research questions, or calculations in a realistic accounting environment. They test application and analysis more deeply than MCQs.