About The CPA Exam
2024 - 2025
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CPA Exam Basics
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Passing the Uniform Certified Public Accountant (CPA) Examination is part of the CPA licensing requirements to become a CPA in the US. The CPA Exam evaluates the knowledge and skills needed for newly licensed CPAs to practice public accounting. The American Institute of Certified Public Accountants (AICPA), in collaboration with the National Association of State Boards of Accountancy (NASBA) and state boards of accountancy, develops, manages, and scores the exam.
Effective 2024, the CPA Exam is restructured into a new CPA core-plus-discipline licensure model. This initiative is called the CPA Evolution. The AICPA has released CPA Exam blueprints detailing the content of each section and the changes under the new model.
What To Expect On The CPA Exam?
The CPA Exam requires all candidates to pass three core and one discipline exam sections, as per the candidate's choice. This format assesses the knowledge and skills required for CPAs to function in a technologically advanced world. Candidates must select one of the following discipline sections.- Business Analysis and Reporting (BAR): For CPA candidates interested in assurance or advisory services, financial statement analysis and reporting, and technical accounting, the BAR discipline is a great option. It includes data analytics and discusses topics such as financial risk management and financial planning techniques.
- Information Systems and Controls (ISC): This discipline lends itself to CPA candidates interested in assurance or advisory services related to business processes, information systems, information security, and IT audits. The ISC discipline focuses on technology and business controls, including IT and data governance, information system security, network security, and endpoint security.
- Tax Compliance and Planning (TCP): The TCP discipline focuses on taxation that involves advanced individual and entity tax compliance. It covers personal financial planning and entity planning, inclusions and exclusions to gross income, and gift taxation compliance and planning.
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What Skills Are Tested On The 2024 CPA Exam?
Based on the AICPA Uniform CPA Exam Blueprints, there is no change in the skill levels accessed. However, there is a change in the weightage of the skills tested in each core exam section and discipline. The below table indicates the percentage of skill levels tested in each section and discipline.Section | Remembering and Understanding | Application | Analysis | Evaluation |
---|---|---|---|---|
AUD - Core | 30-40% | 30-40% | 15-25% | 5-15% |
FAR - Core | 5-15% | 45-55% | 35-45% | - |
REG - Core | 25–35% | 35–45% | 25–35% | - |
BAR - Discipline | 10–20% | 45–55% | 30–40% | - |
ISC - Discipline | 55–65% | 20–30% | 10–20% | - |
TCP - Discipline | 5–15% | 55–65% | 25–35% | - |
CPA Exam Question Types
Each CPA Exam section covers a range of topics with different question types, and the score weightage is allotted accordingly. There are two main types of questions with varying weightage in each section: multiple-choice questions and task-based simulations. The table below provides information about the 2024-2025 CPA Exam by section, allotted time, and question type.Section | Section Time | Multiple-Choice Questions (MCQs) |
Task-based Simulations (TBSs) |
---|---|---|---|
AUD - Core | 4 hours | 78 | 7 |
FAR - Core | 4 hours | 50 | 7 |
REG - Core | 4 hours | 72 | 8 |
BAR - Discipline | 4 hours | 50 | 7 |
ISC - Discipline | 4 hours | 82 | 6 |
TCP - Discipline | 4 hours | 68 | 7 |
Score weighting
As shown in the table below, MCQs and TBSs share the same weightage for the CPA Exam.Section | Multiple-Choice Questions (MCQs) |
Task-based Simulations (TBSs) |
---|---|---|
AUD - Core | 50% | 50% |
FAR - Core | 50% | 50% |
REG - Core | 50% | 50% |
BAR - Discipline | 50% | 50% |
ISC - Discipline | 60% | 40% |
TCP - Discipline | 50% | 50% |
CPA Exam testlets
Each CPA Exam section has five testlets with MCQs in the first two testlets, and TBSs in the remaining three testlets. The below table depicts how these question types are distributed throughout each exam section.Section | Testlet 1 MCQs |
Testlet 2 MCQs |
Testlet 3 TBSs |
Testlet 4 TBSs |
Testlet 5 TBSs |
Total MCQs |
Total TBSs |
---|---|---|---|---|---|---|---|
AUD - Core | 39 | 39 | 2 | 3 | 2 | 78 | 7 |
FAR - Core | 25 | 25 | 2 | 3 | 2 | 50 | 7 |
REG - Core | 36 | 36 | 2 | 3 | 3 | 72 | 8 |
BAR - Discipline | 25 | 25 | 2 | 3 | 2 | 50 | 7 |
ISC - Discipline | 41 | 41 | 1 | 3 | 2 | 82 | 6 |
TCP - Discipline | 34 | 34 | 2 | 3 | 2 | 68 | 7 |
What Order Should You Take The CPA Exam
The sequence that makes sense for you is dependent on your personal situation.
Check out our series of recommended CPA Exam pathways to consider no matter when you plan to start.