The CPA exam has four sections. Among the four sections, three are core sections and one is discipline section. To become a licensed Certified Public Accountant, one needs to clear these exams, where each section will be of 4 hours duration. CPA exam format and duration is crucial to understand during preparation. Aspirants need to have complete details about the CPA exam pattern, its time frame, and composition for better preparation that should also align with AICPA’s standards.
Why Understanding the CPA Exam Format Matters
Understanding the CPA exam format is important before you get started. Because It will give you an idea of what kind of questions you will be asked, how the test will be scored, and how much time you will have for each section.
- Assists students to plan an ideal study plan under real exam conditions
- Lessen stress through reading about the time allotment and flow of the exam.
- Facilitates strategic choices such as where to start first and how much time to allocate to each
Whether you are new to accounting or seeking your CPA certification, knowing the CPA exam pattern provides you with the clarity you need to succeed.
An Overview of the CPA Exam Structure
The CPA exams structure consists of four sections designed to test a particular dimension of knowledge and skills of an accountant.
The Four CPA Exam Sections:
- AUD: Auditing and Attestation
- BEC: Business Environment and Concepts
- FAR: Financial Accounting and Reporting
- REG: Regulation
The individual sections are separately tested and can be attempted at any time, depending on how you intend to study.
Duration of the CPA Exam
The CPA duration per section is 4 hours, making the total exam 16 hours long.
CPA Exam Duration by Section:
- AUD: 4 hours
- BEC: 4 hours
- FAR: 4 hours
- REG: 4 hours
Each section includes a standardised break and optional breaks between testlets. Time management is crucial to avoid rushing during task-based simulations (TBSs).
Got Questions Regarding CPA Exam Format and Duration?
Click Here for a Free Counselling Session
Question Types in Each Section
The CPA exam uses a variety of question types to evaluate your understanding, application, and analysis skills. Main Question Types:
- Multiple-Choice Questions (MCQs): Appear in all four sections; test fundamental knowledge and application.
- Task-Based Simulations (TBSs): Case scenarios where knowledge needs to be applied.
- Written Communication Tasks (BEC only): Determine how you express ideas briefly and formally in formats such as memos or emails.
Each section also possesses its distinctive combination. For instance, BEC comprises three written responses, but FAR and REG contain more simulations.
How the CPA Exam is Scored
The CPA exam features a scaled type of scoring. Scores are between 0 and 99, and 75 is the minimum passing score. Scoring Breakdown:
- MCQs: 50%
- TBSs: 50% (varies slightly by section)
- Written Tasks (BEC only): 15% of the total BEC score
It is graded both on accuracy and complexity. The AICPA utilises both algorithm and human grading for fairness.
Breaks and Exam Timing Tips
Proper time management is important during the 4-hour CPA duration. The exam includes testlets, and you can choose to have breaks among them.
Break Strategy:
- Standard break after second testlet: 15 minutes (does not affect your time)
- Optional breaks: Can be taken anytime, but count against your 4-hour window
Timing Tips:
- Allocate around 1 hour per testlet
- Don’t spend too long on any one question—mark and return if needed
- Use all your time for TBSs; they often carry more weight than MCQs
Testing Windows and Scheduling
Proper time management is important during the 4-hour time for the CPA exam. The exam includes testlets, and you can choose to have breaks among them.
- Continuous Testing: Available throughout the year
- Rescheduling: Permitted with a fee (depending on how soon your exam date is)
- Deadline: Every 4 sections should be completed within 18 months from the first passed section.
Candidates schedule their exams through Prometric testing centers via the NASBA portal.
Testing Experience: What to Expect on Exam Day
Understanding what will happen on exam day will keep you relaxed and focused.
On Exam Day:
- Arrival: Arrive at least 30 minutes ahead.
- Documents: Present two pieces of ID.
- Security checks: Computerised fingerprinting and digital photography are required.
- Workspace: A locker, scratch paper, and noise-canceling headphones will be provided.
- Environment: The room is monitored and strictly controlled.
Be well-versed in Prometric Test Center regulations to avoid any hindrances.
Pass Rates and Difficulty Levels
The CPA exam is known for its rigor, with average pass rates between 45% and 60% depending on the section.
Pass Rate Estimates (Recent Trends):
- AUD: ~50%
- BEC: ~60%
- FAR: ~45%
- REG: ~55%
FAR is considered the most difficult due to its broad coverage and complexity. That said, with focused prep, every candidate has a strong chance of passing.
What Happens After the Exam
Once you finish the CPA exam, here’s what happens next:
Post-Exam Steps:
- Score release: Usually within 1–2 weeks of your testing date
- Retake: You can retake a failed section after receiving the score
- Licensing process: After passing all four sections, apply for licensure through your state board
- Experience requirement: Most states require 1–2 years of supervised accounting experience
Passing the CPA exam is only part of obtaining your CPA certification—you must also meet education and work requirements set by the AICPA and your jurisdiction.
Why Choose Zell for CPA?
Zell Education provides everything you need to succeed in the CPA exam, from expert-led classes to career support.
- Live and recorded sessions: Learn from top CPA-qualified trainers at your convenience
- AICPA-aligned materials: Stay updated with the latest CPA exam structure and content
- Doubt-solving sessions: One-on-one academic support
- Career support: Resume assistance and job placement help after CPA certification
Whether you’re just learning what CPA is or actively preparing, Zell offers the guidance, mentorship, and resources to help you pass with confidence.
Planning to Pursue CPA Accounting Career?
To Book Your Free Counselling Session
Conclusion: How to Use This Info in Your Preparation
Familiarising yourself with the CPA exam format and schedule can be the determining factor between passing and failing. That’s how you put knowledge into practice:
- Organise your study according to the CPA exam layout and grading system.
- Practice questions of types such as TBSs and MCQs under timed situations.
- Plan ahead for exam-day logistics to avoid any surprises.
- Select section ordering corresponding to your strengths.
Now that you’re familiar with the CPA duration, structure, and what to anticipate, you’re much better positioned to develop an intelligent, individualised study plan.
FAQs on CPA Exam Format and Duration
How long is the CPA exam in total?
The CPA exam takes 16 hours to complete, and each of the four sections takes 4 hours.
Can I choose the order of exam sections?
Yes, candidates can take the four CPA exam sections in any order they prefer.
What types of questions are asked?
The CPA exam includes multiple-choice questions, task-based simulations, and written communication tasks (in BEC).
How is each section scored?
The sections are marked on a scale of 0 to 99. 75 is required to pass, and MCQs, TBSs, and written work are weighted variably for each section.
