How long is the CPA exam?

The Uniform CPA is exam is a four-part exam that must be passed within an 18-month window, or the earlier parts that have been passed will expire. These parts comprise of the Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Business Environment & Concepts (BEC) and Regulation (REG). However, due to the low pass rates of each section, this process can often take more than 18 months, even with diligent studying and precise scheduling.

How long is each section of the CPA exam?

Each section for the CPA exam is four-hours long and they can be taken in any order. They do not need to be applied for at the same time and can even be taken months apart.

How are the CPA exam sections broken up?

Each CPA exam section is divided into five testlets. The first two teslets are multiple choice questions (MCQs), the next two testlets are task-based simulations (TSBs) and the final testlet is either a TBS or a written communication task (WCT.) We have broken down the overall value of these testelts towards the final mark below:

• FAR (50% MCQ, 50% TBS)
  • Testlet 1 – 33 Multiple Choice Questions
  • Testlet 2 – 33 Multiple Choice Questions
  • Testlet 3 – 2 TBSs
  • Testlet 4 – 3 TBSs
  • Testlet 5 – 3 TBSs
• REG (50% MCQ, 50% TBS)
  • Testlet 1 – 38 Multiple Choice Questions
  • Testlet 2 – 38 Multiple Choice Questions
  • Testlet 3 – 2 TBSs
  • Testlet 4 – 3 TBSs
  • Testlet 5 – 3 TBSs
• AUD (50% MCQ, 50% TBS)
  • Testlet 1 – 36 Multiple Choice Questions
  • Testlet 2 – 36 Multiple Choice Questions
  • Testlet 3 – 2 TBSs
  • Testlet 4 – 3 TBSs
  • Testlet 5 – 3 TBSs
• FAR (50% MCQ, 35% TBS, 15% WCT)
  • Testlet 1 – 31 Multiple Choice Questions
  • Testlet 2 – 31 Multiple Choice Questions
  • Testlet 3 – 2 TBSs
  • Testlet 4 – 3 TBSs
  • Testlet 5 – 3 WCTs

The breakdown of section value should be taken into account when you are taking your exam, so as to ensure that you give yourself enough time for each section. Additionally, the MCQs are marked on a sliding scale, as we describe here.

Are there breaks in the CPA exam?

The following image has been taken from the AICPA’s Uniform CPA Brochure from 2021:

As you can see, there is one official break of 15 minutes after the first TBS testlet. That is intended to be at the 2-hour mark, but that is up to you. Once you submit testlet 3, the timer will automatically stop for 15 minutes. During that time you and go to your locker for a drink, write down calculations on scratch paper, or anything else you would like that would not breach the Prometric rules. Any other breaks taken during the exam will be 5 mutes long and will be taken from your overall 4-hour time. The exceptions to this is the introduction screen which will show before your exam starts, and the 5-minute survey after you have submitted the last testlet of your exam.

When will I get my CPA exam scores?

Results are not released immediately. Instead, they depend on when your exam date was. For 2022, the results are released as follows:

Source: AICPA