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CPA Exam Sections

The CPA exam is comprised of four total sections (three core and one discipline of your choice) taken independently. Each section has a specific time allotted to complete, totaling 16 hours.

You can complete the sections in any order. There is no "best order" in which to take each section of the CPA exam. Statistically, they have about the same pass rate (for more information, see pass rates by section).


Auditing and Attestation (AUD) - Core

  1. Ethics, professional responsibilities and general principles
  2. Assessing risk and developing a planned response
  3. Performing further procedures and obtaining evidence
  4. Forming conclusions and reporting

Time allotted: 4 hours
Format: 4 content areas consisting of 78 multiple choice-questions and 7 task-based simulations

Financial Accounting and Reporting (FAR) - Core

  1. Financial reporting
  2. Select balance sheet accounts
  3. Select transactions

Time allotted: 4 hours
Format: 3 content areas consisting of 50 multiple-choice questions and 7 task-based simulations

Taxation and Regulation (REG) - Core

  1. Ethics, professional responsibilities and federal tax procedures
  2. Business law
  3. Federal taxation of property transactions
  4. Federal taxation of individuals
  5. Federal taxation of entities (including tax preparation)

Time allotted: 4 hours
Format: 5 content areas consisting of 72 multiple-choice questions and 8 task-based simulations
 

Business Analysis and Reporting (BAR) - Discipline

  1. Business analysis
  2. Technical accounting and reporting
  3. State and local governments

Time allotted: 4 hours
Format: 3 content areas consisting of 50 multiple-choice questions and 7 task-based simulations
 

Information Systems and Controls (ISC) - Discipline

  1. Information systems and data management
  2. Security, confidentiality and privacy
  3. Considerations for System and Organization Controls (SOC) engagements

Time allotted: 4 hours
Format: 3 content areas consisting of 82 multiple-choice questions and 6 task-based simulations
 

Tax Compliance and Planning (TCP) - Discipline

  1. Tax compliance and planning for individuals and personal financial planning
  2. Entity tax compliance
  3. Entity tax planning
  4. Property transactions (disposition of assets)

Time allotted: 4 hours
Format: 4 content areas consisting of 68 multiple-choice questions and 7 task-based simulations


Note: At Prometric test centers, the time allowed for each session is 30 minutes longer than examination time so that candidates may complete the sign-in process and survey without using up any of the time allocated for the examination. (This does NOT mean that examination time is extended for those who finish the sign-in process quickly. Examination time never changes.)