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CPA Exam Overview

Exam description

Exam time
16 hours combined (four hours per section).

There are three core sections along with one discipline section of your choice.

Core sections:

  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)
  • Taxation and Regulation (REG)

Discipline sections (choose one):

  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)

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

Content areas
Each CPA examination section is broken into smaller content areas. Content areas can either be comprised of multiple-choice questions or task-based simulations. Candidates will be able to return to questions and change their responses only within the current area.

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.


Candidates pay an education evaluation application fee to determine if they are eligible for the exam. Once eligibility is determined, candidates then apply for an exam section and pay the section application fee. You can only apply for one exam section per application.

» View current fees

Applying for the CPA exam

See our information on applying for the CPA exam.


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.

Find a CPA exam testing center near you.