{"id":2787,"date":"2024-10-25T22:47:47","date_gmt":"2024-10-25T18:47:47","guid":{"rendered":"https:\/\/www.charlotteobserver.com\/careers-education\/?p=2787"},"modified":"2025-05-07T22:18:12","modified_gmt":"2025-05-08T03:18:12","slug":"how-long-is-the-cpa-exam","status":"publish","type":"post","link":"https:\/\/www.charlotteobserver.com\/careers-education\/how-long-is-the-cpa-exam\/","title":{"rendered":"How Long is the CPA Exam? Time and Question Breakdown"},"content":{"rendered":" <p class=\"wp-block-paragraph\">If you&#8217;re eyeing the CPA exam, you&#8217;re likely wondering just how long it will take\u2014and whether the journey is as overwhelming as it sounds. Having been through the grind myself, I know it\u2019s a commitment that takes both strategy and stamina.<\/p> <p class=\"wp-block-paragraph\">A lot of people are surprised by the stats: fewer than 50% of test-takers pass on their first try (<a href=\"https:\/\/www.aicpa-cima.com\/resources\/article\/learn-more-about-cpa-exam-scoring-and-pass-rates\">AICPA<\/a>).<\/p> <p class=\"wp-block-paragraph\">But here\u2019s the silver lining:<\/p> <p class=\"wp-block-paragraph\">Understanding the exam\u2019s structure and knowing how to pace your study time could give you the edge you need. I\u2019ll break down what you\u2019re facing and offer tips to make your study sessions more productive.<\/p> <p class=\"wp-block-paragraph\"><strong>Key Takeaways<\/strong><\/p> <ul class=\"wp-block-list\"> <li><strong>CPA exam length:<\/strong> The entire CPA exam consists of four 4-hour sections, meaning a total of 16 hours.<\/li> <li><strong>Number of questions:<\/strong> You\u2019ll answer around 260 questions, including multiple-choice questions (MCQs) and task-based simulations (TBSs).<\/li> <li><strong>Core sections:<\/strong> The CPA exam includes three mandatory core sections\u2014Auditing (AUD), Financial Accounting (FAR), and Regulation (REG)\u2014plus one discipline section of the candidate&#8217;s choice.<\/li> <li><strong>Discipline sections:<\/strong> 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).<\/li> <li><strong>Preparation tips:<\/strong> It\u2019s recommended to spend about 80-100 hours preparing for the FAR section and to choose the right CPA exam prep course.<\/li> <\/ul> <h2 class=\"wp-block-heading\" id=\"h-cpa-exam-sections\">CPA Exam Sections<\/h2> <p class=\"wp-block-paragraph\">The CPA exam requires candidates to pass four sections, each four hours long. That totals 16 hours of exam time. These four sections are:<\/p> <ol class=\"wp-block-list\"> <li><strong>Auditing and Attestation (AUD):<\/strong> Focuses on auditing standards, procedures, and ethics, including the auditor&#8217;s role in examining financial statements.<\/li> <li><strong>Financial Accounting and Reporting (FAR):<\/strong> Covers financial reporting, financial statements, and accounting standards for businesses, nonprofits, and governments.<\/li> <li><strong>Regulation (REG):<\/strong> Tests knowledge of federal taxation, business law, and ethics, including tax compliance and professional responsibilities.<\/li> <li><strong>A Discipline Section<\/strong>: Choose between Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).<\/li> <\/ol> <p class=\"wp-block-paragraph\">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.<\/p> <h2 class=\"wp-block-heading\" id=\"h-how-many-questions-are-on-the-cpa-exam-and-how-long-is-it\">How Many Questions Are on the CPA Exam, and How Long Is It?<\/h2> <p class=\"wp-block-paragraph\">The CPA exam consists of <strong>four sections<\/strong>, each four hours long, totaling <strong>16 hours<\/strong> of testing time. Across all sections, there are approximately <strong>260 questions<\/strong>, divided into <strong>multiple-choice questions (MCQs)<\/strong> and <strong>task-based simulations (TBSs)<\/strong>.<\/p> <ul class=\"wp-block-list\"> <li><strong>Multiple-Choice Questions (MCQs):<\/strong> Expect to face around 60-70 MCQs per section.<\/li> <li><strong>Task-Based Simulations (TBSs):<\/strong> You\u2019ll 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.<\/li> <\/ul> <p class=\"wp-block-paragraph\">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.<\/p> <h2 class=\"wp-block-heading\" id=\"h-cpa-exam-structure-and-format\">CPA Exam Structure and Format<\/h2> <p class=\"wp-block-paragraph\">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.<\/p> <p class=\"wp-block-paragraph\">Here\u2019s how each section is structured:<\/p> <h3 class=\"wp-block-heading\" id=\"h-multiple-choice-questions\"><strong>Multiple-Choice Questions<\/strong><\/h3> <p class=\"wp-block-paragraph\">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\u2019s a breakdown of the MCQ counts per section:<\/p> <ul class=\"wp-block-list\"> <li><strong>Tax Compliance and Planning (TCP)<\/strong>: 68 MCQs (50% of total score)<\/li> <li><strong>Auditing and Attestation (AUD)<\/strong>: 78 MCQs (50% of total score)<\/li> <li><strong>Financial Accounting and Reporting (FAR)<\/strong>: 50 MCQs (50% of total score)<\/li> <li><strong>Regulation (REG)<\/strong>: 72 MCQs (50% of total score)<\/li> <li><strong>Business Analysis and Reporting (BAR)<\/strong>: 50 MCQs (50% of total score)<\/li> <li><strong>Information Systems and Controls (ISC)<\/strong>: 82 MCQs (60% of total score)<\/li> <\/ul> <h3 class=\"wp-block-heading\" id=\"h-task-based-simulations\"><strong>Task-Based Simulations<\/strong><\/h3> <p class=\"wp-block-paragraph\">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:<\/p> <ul class=\"wp-block-list\"> <li><strong>Tax Compliance and Planning (TCP)<\/strong>: 7 TBSs (50% of total score)<\/li> <li><strong>Auditing and Attestation (AUD)<\/strong>: 7 TBSs (50% of total score)<\/li> <li><strong>Financial Accounting and Reporting (FAR)<\/strong>: 7 TBSs (50% of total score)<\/li> <li><strong>Regulation (REG)<\/strong>: 8 TBSs (50% of total score)<\/li> <li><strong>Business Analysis and Reporting (BAR)<\/strong>: 7 TBSs (50% of total score)<\/li> <li><strong>Information Systems and Controls (ISC)<\/strong>: 6 TBSs (40% of total score)<\/li> <\/ul> <h2 class=\"wp-block-heading\" id=\"h-how-is-the-cpa-exam-organized\">How is the CPA Exam Organized?<\/h2> <p class=\"wp-block-paragraph\">Each section of the exam is divided into five &#8220;testlets&#8221;:<\/p> <ul class=\"wp-block-list\"> <li><strong>Testlets 1 &amp; 2<\/strong>: These are made up of multiple-choice questions. For example, in the <strong>FAR<\/strong> section, you may have <strong>25-36 MCQs per testlet<\/strong>.<\/li> <li><strong>Testlets 3, 4, &amp; 5<\/strong>: These are task-based simulations. Each test typically includes <strong>2-3 TBSs<\/strong>, which could involve anything from preparing financial statements to answering questions on <strong>federal tax compliance<\/strong>.<\/li> <\/ul> <p class=\"wp-block-paragraph\">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%.<\/p> <h2 class=\"wp-block-heading\" id=\"h-study-tips-for-cpa-candidates\">Study Tips for CPA Candidates<\/h2> <ol class=\"wp-block-list\"> <li><strong>Plan Your Study Time:<\/strong> When I studied for FAR, I quickly realized the importance of breaking down material into smaller, manageable sections. I recommend aiming for <strong>80-100 hours for FAR<\/strong> 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.<\/li> <li><strong>Practice Task-Based Simulations:<\/strong> Tackling <strong>task-based simulations<\/strong> 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\u2019s CPA Review course offered realistic TBSs that made the exam feel familiar. Don\u2019t underestimate this practice\u2014it\u2019s essential for mastering complex, multi-step questions under time pressure.<\/li> <li><strong>Use a CPA Exam Prep Course:<\/strong> Finding the right review course made all the difference. The <a href=\"https:\/\/www.charlotteobserver.com\/careers-education\/best-cpa-review-courses\/\">best CPA prep courses<\/a> 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.<\/li> <\/ol> <h2 class=\"wp-block-heading\" id=\"h-conclusion\">Conclusion<\/h2> <p class=\"wp-block-paragraph\">The CPA exam is no small feat. It\u2019s 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\u2019ll 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\u2019ll be on your way to <a href=\"https:\/\/www.charlotteobserver.com\/careers-education\/how-to-get-cpa-license\/\">earning that CPA license<\/a>.<\/p> <h2 class=\"wp-block-heading\" id=\"h-faqs\">FAQs<\/h2> <div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1729880818463\"><strong class=\"schema-faq-question\"><strong>How long is the CPA exam?<\/strong><\/strong> <p class=\"schema-faq-answer\">The CPA exam consists of four 4-hour sections, totaling 16 hours.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881114156\"><strong class=\"schema-faq-question\"><strong>How many questions are on the CPA exam?<\/strong><\/strong> <p class=\"schema-faq-answer\">Around 260 questions, including multiple-choice questions and task-based simulations.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881131661\"><strong class=\"schema-faq-question\"><strong>What are the new discipline sections of the CPA exam?<\/strong><\/strong> <p class=\"schema-faq-answer\">Candidates choose from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881137790\"><strong class=\"schema-faq-question\"><strong>How many hours should I study for the FAR section?<\/strong><\/strong> <p class=\"schema-faq-answer\">Aim for 80-100 hours, even up to 150-200, of study time for Financial Accounting and Reporting (FAR), as it\u2019s one of the more challenging sections.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881166679\"><strong class=\"schema-faq-question\"><strong>What are task-based simulations?<\/strong><\/strong> <p class=\"schema-faq-answer\">Task-based simulations are real-world accounting scenarios where candidates must apply their knowledge to solve problems or analyze data.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881173525\"><strong class=\"schema-faq-question\"><strong>Can I take the CPA exam sections in any order?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, candidates can take any exam section in any order, but they must complete all four within an 18 to 30 month window.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881386703\"><strong class=\"schema-faq-question\"><strong>What does the CPA exam require to pass?<\/strong><\/strong> <p class=\"schema-faq-answer\">To pass the CPA exam, candidates must score at least 75 on each section.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1729881393629\"><strong class=\"schema-faq-question\"><strong>How has the CPA exam changed with CPA Evolution?<\/strong><\/strong> <p class=\"schema-faq-answer\">The CPA Evolution model removed the BEC section and replaced it with three discipline sections, providing more specialization.<\/p> <\/div> <\/div> ","protected":false},"excerpt":{"rendered":"<p>If you&#8217;re eyeing the CPA exam, you&#8217;re likely wondering just how long it will take\u2014and whether the journey is as overwhelming as it sounds. Having been through the grind myself, I know it\u2019s a commitment that takes both strategy and stamina. A lot of people are surprised by the stats: fewer than 50% of test-takers [&hellip;]<\/p> ","protected":false},"author":11,"featured_media":2788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,241],"tags":[],"class_list":["post-2787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-careers-education","category-accounting"],"acf":{"external_author":[129],"external_editor":"","select_template":"default","not_show_feature_image":false,"hide_toc":false},"featured_image_src":"https:\/\/www.charlotteobserver.com\/careers-education\/wp-content\/uploads\/sites\/8\/2024\/10\/How-Long-is-the-CPA-Exam-768x427.jpg","author_info":{"display_name":"","author_link":"https:\/\/www.charlotteobserver.com\/careers-education\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How Long is the CPA Exam? 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the CPA exam?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The CPA exam consists of four 4-hour sections, totaling 16 hours.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.charlotteobserver.com\\\/careers-education\\\/how-long-is-the-cpa-exam\\\/#faq-question-1729881114156\",\"position\":2,\"url\":\"https:\\\/\\\/www.charlotteobserver.com\\\/careers-education\\\/how-long-is-the-cpa-exam\\\/#faq-question-1729881114156\",\"name\":\"How many questions are on the CPA exam?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Around 260 questions, including multiple-choice questions and task-based 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