REG CPA Exam Format & Structure

The REG Exam is 4 hours long, though the candidate is not required to use all the allotted time, and consists of 76 Multiple Choice Questions (MCQs) and 8 Task-Based Simulations (TBSs).

Of the 76 MCQs, 64 are operational, meaning they count toward the exam score, while 12 are pretested and do not count toward the exam score. Of the 8 TBSs, 7 are operational and 1 pretested. Other than scoring, there is no functional difference between operational and pretested questions and no sure way for the candidate to tell the difference between an operational and pretested question.

The REG Exam is organized into five testlets – two 38-question MCQ testlets followed by a 2-question TBS testlet, then an optional 15-minute break that does not count against the 4-hour test time, then two additional TBS testlets of three questions each.The candidate proceeds at his or her own pace through the testlets. Once a testlet has been submitted, it cannot be revisited.

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The REG section of the CPA Exam covers the entire auditing process and requires a strong technical knowledge of the auditing process. Want to test your auditing skills? Take a UWorld Roger CPA Review Free Trial for access to real CPA Exam practice questions that map to the AICPA Blueprints.

REG CPA Exam Scoring

CPA candidates are given 4 hours to complete the REG Exam and are required to receive an overall scale score of 75 or higher in order to pass. Download our infographic for an easy guide on how the REG section of the CPA Exam’s structure and test administration play key factors in how the exam is scored overall.

REG CPA Exam Section Study Tips

• Commit to truly understanding the REG test material.
• Make a study plan and stick to it – our Study Planners can help.
• Consider eliminating distractions during your designated study times – block Internet access, turn off notifications, tell family, friends and colleagues you will be completely unavailable.
• At the beginning of most REG sections, Roger reviews the big picture. Practice presenting the big pictures yourself, in your own words.
• Practice the REG test with the UWorld Roger CPA customizable quizzes. .
• Use our digital flashcards with Spaced Repetition Technology to hone in on hard to grasp topics.
• Eat well, exercise, and get plenty of rest.