How Long is the CPA Exam? Time and Question Breakdown

If you’re eyeing the CPA exam, you’re likely wondering just how long it will take—and whether the journey is as overwhelming as it sounds. Having been through the grind myself, I know it’s a commitment that takes both strategy and stamina.

A lot of people are surprised by the stats: fewer than 50% of test-takers pass on their first try (AICPA).

But here’s the silver lining:

Understanding the exam’s structure and knowing how to pace your study time could give you the edge you need. I’ll break down what you’re facing and offer tips to make your study sessions more productive.

Key Takeaways

• CPA exam length: The entire CPA exam consists of four 4-hour sections, meaning a total of 16 hours.
• Number of questions: You’ll answer around 260 questions, including multiple-choice questions (MCQs) and task-based simulations (TBSs).
• Core sections: The CPA exam includes three mandatory core sections—Auditing (AUD), Financial Accounting (FAR), and Regulation (REG)—plus one discipline section of the candidate’s choice.
• Discipline sections: The CPA Evolution model now includes three discipline sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).
• Preparation tips: It’s recommended to spend about 80-100 hours preparing for the FAR section and to choose the right CPA exam prep course.

CPA Exam Sections

The CPA exam requires candidates to pass four sections, each four hours long. That totals 16 hours of exam time. These four sections are:

1. Auditing and Attestation (AUD): Focuses on auditing standards, procedures, and ethics, including the auditor’s role in examining financial statements.
2. Financial Accounting and Reporting (FAR): Covers financial reporting, financial statements, and accounting standards for businesses, nonprofits, and governments.
3. Regulation (REG): Tests knowledge of federal taxation, business law, and ethics, including tax compliance and professional responsibilities.
4. A Discipline Section: Choose between Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Each exam section is designed to be a mix of core knowledge and CPA exam skills tested that are related to professional responsibilities, financial accounting, tax compliance, and more. The discipline section you select will depend on your career goals, but each focuses on specialized areas of accounting or business analysis.

How Many Questions Are on the CPA Exam, and How Long Is It?

The CPA exam consists of four sections, each four hours long, totaling 16 hours of testing time. Across all sections, there are approximately 260 questions, divided into multiple-choice questions (MCQs) and task-based simulations (TBSs).

• Multiple-Choice Questions (MCQs): Expect to face around 60-70 MCQs per section.
• Task-Based Simulations (TBSs): You’ll tackle 6-8 TBSs in each section. These are case studies or problem sets designed to test how well you apply your knowledge to real-world situations.

Each CPA exam section tests a combination of technical accounting knowledge and professional skills, ensuring candidates are ready for various tasks certified public accountants face in the real world.

CPA Exam Structure and Format

The exam is structured into four sections, each lasting four hours. These sections are a mix of multiple-choice questions and task-based simulations designed to test different skill levels, including understanding, application, analysis, and evaluation.

Here’s how each section is structured:

Multiple-Choice Questions

Each CPA Exam section includes two MCQ testlets, making up a significant portion of your score. For most sections, MCQs contribute to 50% of your score, with the exception of the Information Systems and Controls (ISC) discipline, where MCQs account for 60% of the total score. Here’s a breakdown of the MCQ counts per section:

• Tax Compliance and Planning (TCP): 68 MCQs (50% of total score)
• Auditing and Attestation (AUD): 78 MCQs (50% of total score)
• Financial Accounting and Reporting (FAR): 50 MCQs (50% of total score)
• Regulation (REG): 72 MCQs (50% of total score)
• Business Analysis and Reporting (BAR): 50 MCQs (50% of total score)
• Information Systems and Controls (ISC): 82 MCQs (60% of total score)

Task-Based Simulations

Task-Based Simulations (TBSs) are practical, case-based questions designed to assess your ability to apply accounting knowledge to real-world scenarios. Each section includes three testlets of TBSs, which generally account for 50% of your score, with ISC being the exception, where TBSs are weighted at 40%. The number of TBSs varies by section, as follows:

• Tax Compliance and Planning (TCP): 7 TBSs (50% of total score)
• Auditing and Attestation (AUD): 7 TBSs (50% of total score)
• Financial Accounting and Reporting (FAR): 7 TBSs (50% of total score)
• Regulation (REG): 8 TBSs (50% of total score)
• Business Analysis and Reporting (BAR): 7 TBSs (50% of total score)
• Information Systems and Controls (ISC): 6 TBSs (40% of total score)

How is the CPA Exam Organized?

Each section of the exam is divided into five “testlets”:

• Testlets 1 & 2: These are made up of multiple-choice questions. For example, in the FAR section, you may have 25-36 MCQs per testlet.
• Testlets 3, 4, & 5: These are task-based simulations. Each test typically includes 2-3 TBSs, which could involve anything from preparing financial statements to answering questions on federal tax compliance.

Each section includes two testlets of multiple-choice questions, followed by three testlets of task-based simulations, with the weighting typically split 50-50 between MCQs and TBSs. However, in the Information Systems and Controls discipline, the MCQs account for 60% of the score, and TBSs make up 40%.

Study Tips for CPA Candidates

1. Plan Your Study Time: When I studied for FAR, I quickly realized the importance of breaking down material into smaller, manageable sections. I recommend aiming for 80-100 hours for FAR or even up to 150-200 hours, which is often considered the toughest due to its breadth. REG requires a similar time commitment due to its focus on federal tax compliance and professional responsibilities. In my experience, committing to 2-3 hour study blocks five days a week was ideal for staying on track without burning out.
2. Practice Task-Based Simulations: Tackling task-based simulations was a game-changer in my prep. TBSs, which often mirror real-world tasks like preparing financial statements or analyzing business transactions, are crucial for every section. I found that Becker’s CPA Review course offered realistic TBSs that made the exam feel familiar. Don’t underestimate this practice—it’s essential for mastering complex, multi-step questions under time pressure.
3. Use a CPA Exam Prep Course: Finding the right review course made all the difference. The best CPA prep courses break down technical topics like personal financial planning or information systems into digestible lessons. Becker, Surgent, and Gleim are strong choices; they all offer comprehensive practice exams and simulations, and I credit my success to the structured guidance that Becker provided.

Conclusion

The CPA exam is no small feat. It’s 16 hours long, with over 250 questions spread across four exam sections, each testing your knowledge and skills in different areas. But with a solid study plan and the right CPA prep course, you’ll be ready to tackle everything from multiple-choice questions to complex task-based simulations. Ready to start your journey toward becoming a certified public accountant? Start planning, get your study resources, and you’ll be on your way to earning that CPA license.

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