Current Exam Structure and Section Choices

Summary

The current Uniform CPA Examination consists of four separate sections totaling 16 hours. Every candidate must take the three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG)—and choose one discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). This structure replaced the former Business Environment and Concepts (BEC) section in January 2024, allowing candidates to select a discipline aligned with their interests or career goals. Each section has a four-hour time limit and is delivered through five testlets containing multiple-choice questions (MCQs) and task-based simulations (TBSs). AUD, FAR, REG, BAR, and TCP generally divide scoring evenly between MCQs and TBSs, while ISC is weighted 60% toward MCQs and 40% toward TBSs. Scores range from 0 to 99, and a score of at least 75 is required to pass each section. Candidates may schedule sections separately or take up to two sections in one day, subject to testing availability and applicable credit-expiration rules.

Key Points

• 1

  Candidates must pass all three core sections: AUD, FAR, and REG.

• 2

  Candidates choose one discipline section: BAR, ISC, or TCP.

• 3

  The examination contains four sections and requires 16 total hours, with four hours allotted to each section.

• 4

  Each section includes multiple-choice questions and task-based simulations; ISC uses a 60% MCQ and 40% TBS weighting, while the other sections are generally weighted evenly.

• 5

  A minimum score of 75 out of 99 is required to pass each section.