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.
Scoring
To pass the CPA exam, you must receive a score 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. Find out more information about the scoring and re-examination process.
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.