Exam description
Exam time
14 hours combined (exam is taken over the course of four days)
Sections
There are four sections of the exam:
- Auditing & Attestation
- Financial Accounting & Reporting
- Regulation
- Business Environment & Concepts
It is not necessary to take the entire exam at one time. Sections can be taken in any order.
» Information on each section's content and structure
Testlets (multiple choice questions)
Each CPA examination section is broken into about three smaller groups called testlets. A testlet is a group of 10 to 25 related questions. Candidates will be able to return to questions and change their responses only within the current testlet. The CPA exam format is 80% multiple choice.
Simulations (case studies)
Accounting knowledge is tested in simulations, or condensed case studies.
Simulations involve a variety of tasks, including searching databases,
completing written communication exercises, and working with spreadsheets and
forms. The simulations are intended to measure analysis, judgment,
communication, and research skills.
Most sections includes of 1 or 2 simulations (note: the Business Environment
& Concepts section does not include a simulation). Each simulation
is 20-40 minutes in length.
Exam difficulty
Each CPA exam is different, but all exams are equivalent in terms of difficulty and content. Questions
are randomly selected from a pool of available questions specific to the topic and difficulty required.
Fees
Exam fees are structured to provide the lowest fee per section if you
apply for all 4 sections at once. It's not required that you apply
for all 4 sections at once. You should apply for as many sections as you feel
comfortable taking over a 6 month period.
Note: If you apply for multiple sections at once, you can schedule each
section for a different window.
»
View current fees
Applying for the CPA exam
See our information on applying for the
CPA exam.
Testing sites
The following Prometric testing locations are convenient for Minnesota residents:
- Edina, MN
- Duluth, MN
- Rochester, MN
- Woodbury, MN
- Fargo, ND
- Sioux Falls, SD
Testing windows
Each calendar year is divided into four examination windows. The CPA exam is
offered a minimum of 5 days a week for two of the three months in each window.
Candidates are only allowed to take each test section one time per examination window.
Testing windows:
- January / February
- April / May
- July / August
- October / November
In general, exams can be scheduled 6 days a week:
- Monday - Friday, 8:30 a.m. - 5:30 p.m.
- Saturday, 8:30 a.m. - 4:30 p.m.
Please note that times do vary by location.
Grading
To pass the CPA exam, you must receive a grade of at least 75 in each of
the subjects covered by the exam. If you pass the entire exam and comply with
all applicable statutes and rules, you will be notified by mail that you
have passed.
Exam scores will be reported by the AICPA to NASBA in two waves on an
accelerated schedule. Candidates who test in the first month of a testing window
may qualify for earlier receipt of scores, depending on the examination content,
the exam volume and the distribution of examinees within the testing window. The
remaining grades will be issued approximately 2-4 weeks after a testing window
has closed.
Grading may vary for each jurisdiction.
If you pass some, but not all of the sections
A candidate who has passed one or more sections of the CPA exam has earned
conditioned status.
There is no need to reach a minimum score on other portions of the exam to
earn the condition status.
Once a candidate has earned conditioned status, he/she must complete the
remaining exam sections within 18 months.
Those candidates who have earned conditioned status on the paper and pencil
exam will receive credit for the corresponding sections on the computer-based
test. This transition of conditioned status will only be valid for the period
of time or maximum opportunities (whichever is least) to receive the same
credit under the paper exam. The transition period begins from the launch
of the CPA exam on April 5, 2004.
For more information
Visit the Uniform CPA Exam's official site for more information and an exam tutorial.
Contact directory
Minnesota Board of Accountancy (BOA)
Contact with questions regarding qualification for sitting for the CPA exam or obtaining a CPA certificate.
National Association of State Boards of Accountancy (NASBA)
Approves all applications to take the exam in Minnesota. Requirements and application forms are available online.
Prometric
Find a CPA exam testing center near you.
Uniform CPA Exam site
Review the CPA exam format, see sample questions and read tips about preparing for the exam.
MNCPA notes
The MNCPA is available for presentations about the computerized CPA exam.
To schedule a presentation at your school, contact Linda Wedul at 952-885-5516.
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