CPA Exam Format & Structure
The CPA Exam is a comprehensive test composed of 4 parts, given individually, over a total of 16 hours. The four exams cover a wide variety of topics taught in most University accounting programs.
Read the 2021 CPA Blueprints
The CPA Exam Blueprints are created by the American Institute of Certified Public Accountants (AICPA) to help CPA candidates know what skills and content topics will be tested on the CPA Exam. Read the blueprints to know what you need to study!Explore CPA Blueprints
Explore CPA Blueprints
Read the 2021 CPA Blueprints
The CPA Exam Blueprints are created by the American Institute of Certified Public Accountants (AICPA) to help CPA candidates know what skills and content topics will be tested on the CPA Exam. Read the blueprints to know what you need to study!Explore CPA Blueprints
CPA Exam Question Types
One question and four potential answers, MCQs make up the majority of each exam.
Questions that require you to apply practical knowledge. This may include filling out a form or completing a research question.
Questions that require properly composed written essay responses and found only in the BEC exam.
Types of Questions by Section
AUD, FAR, REG Exam Format
BEC Exam Format
CPA Exam Content by Part
Auditing and Attestation (AUD)
15-25% Ethics, Professional Responsibilities, and General Principles
- Nature and scope of audit engagements and various non-audit engagements
- Ethics, independence, and the AICPA Code of Professional Conduct
- Engagement documentation
- Communication with management and those charged with governance
- Quality Control
20-30% Assessing Risk and Developing a Planned Responses
- Planning an engagement
- Understanding and entity and its environment
- Understanding and entity's internal control
- Identifying and assessing the risk of material misstatement
- Planning further procedures responsive to identified risks
- Materiality
- Planning for and using the work of others
- Specific areas of engagement risk
30-40% Performing Further Procedures and Obtaining Evidence
- Understanding sufficient appropriate evidence
- Sampling techniques
- Performing specific procedures to obtain evidence
- Specific matters that require special consideration
- Misstatements and internal control deficiencies
- Written representations
- Subsequent events and subsequently discovered facts
15-25% Forming Conclusions and Reporting
- Reports on auditing engagements
- Reports on attestation engagements
- Accounting and review service engagements
- Reporting on compliance
- Other reporting considerations
AUD CPA Review
$399
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The AUD Exam requires you to apply a higher skill level than any other CPA Exam section. Set yourself up for success with the highest quality in CPA Exam preparation!
BEC CPA Review
$399
6 Months of Access
(that’s only $66.50 / month!)
The BEC Exam is the most underestimated section of the CPA Exam. Don’t take it for granted! Set yourself up for success with the highest quality in CPA Exam preparation!
FAR CPA Review
$399
6 Months of Access
(that’s only $66.50 / month!)
The FAR Exam is the most extensive section of the CPA Exam. Set yourself up for success with the highest quality in CPA Exam preparation!
REG CPA Review
$399
6 Months of Access
(that’s only $66.50 / month!)
The REG Exam covers some of the most complex concepts of the entire CPA Exam. Set yourself up for success with the highest quality in CPA Exam preparation!
CPA Exam Content and Structure Q & A
The sections of the CPA Exam can be taken in any order. However, with the CPA exam changes beginning in April 2017, if you are eligible to sit for the CPA Exam now or will start soon, then it is recommended to take the exam in the following order:
| EXPLANATION | |
|---|---|
| FAR | Get the most intensive Exam out of the way first. |
| AUD | Choose your concentration in school or work. |
| REG | Apply what you’ve learned to the business world. |
| BEC | Take this section last for a confidence boost at the end. |
According to our recent CPA Industry Survey, 46% of people surveyed believe FAR to be the most difficult section of the CPA Exam. FAR requires that CPA candidates have a strong knowledge of US GAAP, including concepts and standards for financial statements, typical items in financial statements, specific types of transactions and events, accounting and reporting for governmental entities, and accounting and reporting for nongovernmental and not-for-profit organizations. CPA candidates must also be able to demonstrate the skills needed to apply their financial reporting knowledge required of CPAs.
However, this is a very subjective matter. The most difficult section of the CPA Exam can vary by individual, as some may find certain topics harder to understand than others.
If you fail a section of the CPA Exam, then follow these steps:
- Submit a reapplication to your state board/jurisdiction or CPAES.
- Get a new Notice to Schedule (NTS) for that exam.
- Schedule your retake of the exam as soon as possible.
- While studying to retake your exam, focus on your weak areas using your score report.
- Remember that the only true failure is giving up!
In order to take your exam, you will need a government issued identification and your Notice to Schedule (NTS). You will be provided a small locker to store your personal belongings as you will not be able to take them into the test room. Light clothing such as scarves, sweaters, or light jackets may be worn in the test room, but if removed must be placed on your chair and not on the workstation.
You are not allowed to bring the following into the test room:
- Written notes
- Electronic devices
- Food and beverages
- Hats
- Outerwear
- Watches
- Notebooks
Weapons are strictly prohibited for all Prometric Testing Centers.
Candidates are allowed to take all four sections of the exam during any one testing window. However, a candidate may not take the same section more than once during any single testing window.
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