BEC Formatīusiness Concepts & Enviroment (BEC) is slightly different than FAR, REG and AUD. REG has 38 multiple choice questions per testletĪUD has 36 multiple choice questions per testletįollowing your multiple choice testlets you will have 3 additional testlets of Task-Based Simulations (TBS) which will contain the following:įor a total of 8 TBS asked for FAR, REG & AUD respectively. You can expect to have 50% of your exam be multiple choice and the other 50% be task-based simulations (TBS).įor each of these sections you will have 2 testlets of multiple choice as follows:įAR has 33 multiple choice questions per testlet FAR, REG & AUD Formatįinancial Accounting & Reporting (FAR), Regulation (REG) and Auditing & Attestation (AUD) are all formatted similarly.
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Here is a breakdown of each section by format so you can know what to expect and how to budget your time on CPA exam day. Format Of The CPA Exam By PartsĮach section of the CPA exam is formatted slightly differently.
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On BEC you will be given written communication questions which are designed to prove you are able to write professional emails and discuss subject matters related to accounting concepts. You will be required to show you understand the topics and concepts asked and to prove you are able to research accounting questions for clients or customers. These questions are designed to re-create real world scenarios you will experience as a CPA.
2) Task-Based SimulationsĪll four sections of the CPA exam now have TBS or task-based simulations.
Each question will have 4 possible answers that you can select from. 1) Multiple Choice Questionsįor each section of the CPA exam you will be given 2 testlets of multiple choice questions. It's important to understand what is expected of you when answering these questions and understand the differences between each type. There are three types of questions asked on the CPA Exam. What are the four sections of the CPA exam? The four sections are Financial Accounting and Reporting (FAR), Regulation (REG), Auditing and Attestation (AUD) and Business Environment and Concepts (BEC). Each section is administered by the AICPA for a total of 16 hours tested. The CPA Exam is broken down into four sections (separate exams).
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