Cpa Exam 4 Sections
Study the cpa exam blueprints to learn about the specific topics tested in each exam section.
Cpa exam 4 sections. Pass all four exam sections within 18 months score a minimum of 75 on each section in most cases the 18 month complete clock begins based on your attendance date when you pass the first exam section but check with your specific board of accountancy. Ethics professional responsibilities and federal tax procedures 10 20 business law 10 20 federal taxation of property transactions 12 22 federal taxation of individuals 15 25. Essentially each part of the uniform examination is a 4 hour test covering a different subset of topics and concepts.
The easiest part of the cpa exam is bec based on the pass rates being the highest of the 4 sections of cpa exam. The four sections of the exam are auditing and attestation aud financial accounting and reporting far regulation reg and business environment and concepts bec. Auditing aud business environment bec financial accounting far regulation reg information on each cpa exam section including topics covered time allotted and format the four cpa exam sections are auditing and attestation aud business environment and concepts bec financial accounting and reporting far and regulation reg.
4 hours 76 questions and eight task based simulations the reg part of the cpa exam covers. Auditing attestation aud business environment concepts bec financial accounting reporting far and regulation reg. There are four cpa exam sections or parts including.
For three of the four exam sections aud far and reg multiple choice questions represent 50 of the total score while the other 50 is derived from simulation style questions. Hence in order to become a cpa you must pass all four sections within an 18 month testing window with a score of 75 or higher. The uniform cpa exam has 4 parts each covering a huge number of topics in accounting business law audit tax and regulations.
There are four cpa exam sections you must pass to complete the uniform cpa examination divided by major topics. The cpa exam consists of four four hour sections. So those who are still passing the other three sections are not sitting for bec.
You must pass all four sections within 18 months earning a minimum score of 75 on each part. The cpa exam is comprised of four separate exams referred to as sections is administered by the aicpa and totals 16 hours 4 hours per section. While you can take more than one exam section per test window you cannot take retake the same section in the same test.