How Many Questions Are on the CPA Exam?
The Certified Public Accountant (CPA) exam is a rigorous and comprehensive assessment designed to evaluate the knowledge and skills of aspiring accountants. One of the most frequently asked questions by candidates is, “How many questions are on the CPA exam?” Understanding the structure and format of the exam can help candidates prepare effectively and manage their time efficiently.
The CPA exam consists of four sections, each covering a different area of accounting and auditing. These sections are: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC). Each section has a specific number of questions, and the total number of questions on the exam can vary slightly depending on the year and testing window.
AUD Section: 66 Multiple-Choice Questions and 4 Task-Based Simulations
The AUD section of the CPA exam consists of 66 multiple-choice questions and 4 task-based simulations. The multiple-choice questions are designed to test candidates’ knowledge of auditing standards, concepts, and procedures. The task-based simulations require candidates to apply their knowledge to real-world scenarios and provide written responses to specific questions.
FAR Section: 72 Multiple-Choice Questions and 8 Task-Based Simulations
The FAR section is divided into two parts: financial accounting and reporting. Candidates must answer 72 multiple-choice questions and complete 8 task-based simulations. This section tests candidates’ understanding of financial accounting principles, reporting standards, and the preparation of financial statements.
REG Section: 74 Multiple-Choice Questions and 4 Task-Based Simulations
The REG section focuses on federal tax laws, regulations, and ethics. Candidates are required to answer 74 multiple-choice questions and complete 4 task-based simulations. This section evaluates candidates’ knowledge of tax laws, planning, and compliance issues.
BEC Section: 74 Multiple-Choice Questions and 2 Written Tasks
The BEC section covers business environment and concepts, including economics, finance, and information systems. Candidates must answer 74 multiple-choice questions and complete 2 written tasks. This section tests candidates’ understanding of business principles and their ability to apply these concepts in real-world situations.
In total, the CPA exam consists of 434 multiple-choice questions and 16 task-based simulations. Candidates have a total of 14 hours to complete the exam, with each section allocated a specific amount of time. It is important for candidates to familiarize themselves with the exam format and practice time management skills to ensure they can complete all sections within the allotted time.
Understanding the number of questions on the CPA exam can help candidates plan their study schedule and focus on areas where they need improvement. By preparing thoroughly and developing effective test-taking strategies, candidates can increase their chances of passing the exam and becoming a Certified Public Accountant.
