The Structure of the CPA Exam

CPA Exam Overview

The CPA Exam is structured around three content types.

  1. Multiple Choice questions: Candidates choose the single best response from a list of available options.  Each of these questions are scored automatically and assigned a different value based on a variety of factors.
  2. Simulations: Case study examples of situations that require candidates to demonstrate a variety of skills. Candidates create their own responses instead of choosing from a list. Most simulations require several responses. Like multiple choice questions, simulations are scored automatically.
  3. Written Communication: Part of the simulation section of the exam, the written communication portion requires candidates to demonstrate their skill at writing a variety of professional documents in response to provided case study situations. Responses must be on topic, thorough, well organized and written using conventional business English standards. Some of the written communication responses will be scored by a network of CPA readers, while others are scored automatically.

The Financial, Auditing, and Regulation exams are made up of five "testlets". The first three testlets consist of either 24 (REG) or 30 (FAR, AUD) multiple choice questions and the last two testlets are simulations. The Business Environment and Concepts Exam consists only of three testlets of 30 multiple choice questions, but may have simulations added to it as early as 2011.

The multiple choice questions account for 70% of a candidate's final score. Simulations account for 30% of a candidate's final score, 10% of which focuses on written communication.

BEC

Image: BEC Structure

BEC: 100% Multiple Choice

AUD, FAR, & REG

Image: AUD, FAR, & REG Structure

AUD, FAR, & REG: 70% Multiple Choice, 30% Simulations.

10% of simulations are related to effective written communication

 

Taking the CPA exam in 2011? Check out our VIDEO: 2011 CPA Exam updates.

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  1. CPA Exam Tips: Written Communication