The Four Parts of the CPA Exam

CPA Exam Overview

The 14-hour CPA Exam, administered by American Institute of Certified Public Accountants, is split into four sections. Candidates must pass each of the following four sections of the CPA Exam within an 18 month window. Taking the CPA exam in 2011? Check out our 2011 CPA Exam updates.

The CPA Exam is broken up into the following four sections:

Auditing & Attestation:

  • Standards
  • Planning and Evidence
  • Internal Controls
  • Obtaining Document Information
  • Compilations and Reviews
  • Preparing the Communications

(4.5 hours – 3 multiple choice testlets, 2 simulations)

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Financial Accounting & Reporting:

  • Business Enterprises
  • Governmental Entities
  • Not-For-Profit Organizations
  • Typical Items in Financial Statements

(4 hours – 3 multiple choice testlets, 2 simulations)

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Regulation:

  • Federal Taxation of individuals
  • Federal Taxation of entities
  • Business Law
  • Professional Responsibilities

(3 hours – 3 multiple choice testlets, 2 simulations)

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Business Environment and Concepts:

  • Economic Concepts
  • Financial Management
  • Information Technology

(2.5 hours – 3 multiple choice testlets)

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Related Content

  1. More on each section on the CPA Exam Preparation Blog: Regulation, Financial, Auditing, BEC
  2. Content Specification Outlines: AUD  BEC  FAR  REG
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