Exam Format & Length

The examination is composed of testlets (groups of 24 or 30 multiple-choice questions) and simulations (condensed case studies).

Three testlets and two simulations comprise each of these sections: Auditing (AUD), Financial (FAR) and Regulation (REG). At present, Business (BEC) consists of three multiple-choice testlets only with no definitive date as to when simulations will be added.

In Auditing (AUD), Financial (FAR), and Regulation (REG), multiple-choice testlets account for 70% and simulations 30% of the score. The 30% simulation portion is further divided into 10% for written communication and 20% for all other parts of the simulation. In Business (BEC), multiple-choice questions account for 100% of the score.

Additional changes in test length, structure, and content may be made in future.


What are simulations?

Simulations are condensed case studies designed to test the knowledge and skills that are required for entry-level CPAs.

Accounting knowledge is tested in simulations through a variety of tasks, some of which require searching databases, completing written communication exercises, and working with spreadsheets and forms.

The skills that simulations are intended to measure are: analysis, judgment, communication, and research. The length of the CPA Exam is as follows: