The Structure of the CPA Exam

The CPA Exam is structured around three question types:

BEC

85% Multiple Choice Questions

15% Written Communication

AUD, FAR, & REG

60% Multiple Choice Questions

40% Task-Based Simulations

• FAR and AUD each consist of 3 testlets of 30 Multiple Choice questions (90 total MCQs) and 7 Task-Based Simulations.
• REG consists of 3 testlets of 24 Multiple Choice questions (72 total MCQs) and 6 Task-Based Simulations.
• BEC consists of 3 testlets of 24 Multiple Choice questions (72 total MCQs) and 3 Written Communication tasks.

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