CPA Practice Test
Exam Format & Components
AUD – Auditing and Attestation (Core Section)
Format: The AUD section evaluates the candidate’s knowledge and skills related to auditing procedures, compliance, ethics, and standards.
Test Length: 4 hours
Number of Questions:
- 78 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 30-40%
- Application: 30-40%
- Analysis: 15-25%
- Evaluation: 5-15%
Key Content Areas:
- Professional Responsibilities: Understanding of ethical frameworks, audit processes, and regulatory standards.
- Assessing Risk: Knowledge of risk assessment and internal controls.
- Reporting: Application of proper audit reporting techniques, analysis of financial statements.
REG – Regulation (Core Section)
Format: The REG section tests a candidate’s knowledge of ethics, federal taxation, and business law. It focuses on regulations related to taxation and legal compliance.
Test Length: 4 hours
Number of Questions:
- 72 Multiple-Choice Questions (MCQs)
- 8 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 25-35%
- Application: 35-45%
- Analysis: 25-35%
Key Content Areas:
- Taxation: Individual and entity taxation, estate and gift taxation, and planning.
- Ethics and Business Law: Responsibilities of CPAs, regulatory bodies, and business law for tax planning.
- Federal Tax Procedures: Compliance and regulations regarding the Internal Revenue Code.
ISC – Information Systems and Controls (Discipline Section)
Format: The TCP section emphasizes taxation and tax planning. This discipline covers individual and entity taxation, including gift taxation and income planning.
Test Length: 4 hours
Number of Questions:
- 68 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 30-40%
- Application: 5-15%
- Analysis: 55-65%
- Evaluation: 25-35%
Key Content Areas:
- Income Taxation: Handling both individual and entity-level tax compliance, tax planning strategies.
- Estate and Gift Taxation: Compliance with estate and inheritance tax laws, planning for wealth transfer.
- Entity Planning: Strategies for tax implications related to mergers, acquisitions, and business restructuring.
FAR – Financial Accounting and Reporting (Core Section)
Format: The FAR section evaluates knowledge of financial reporting frameworks for businesses and government entities.
Test Length: 4 hours
Number of Questions:
- 50 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 5-15%
- Application: 45-55%
- Analysis: 35-45%
Key Content Areas:
- Preparation and Review of Financial Statements: Comply with U.S. GAAP/IFRS, prepare consolidated statements, and analyze government accounting.
- Accounting for Transactions: Tax accounting, pensions, leases, and revenue recognition.
- Government and Nonprofit Accounting: Manage public sector accounts, funds, and governmental accounting.
BAR – Business Analysis and Reporting (Discipline Section)
Format: The BAR section targets candidates in assurance or advisory, covering financial analysis, technical accounting, and financial planning.
Test Length: 4 hours
Number of Questions:
- 50 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 10-20%
- Application: 45-55%
- Analysis: 30-40%
Key Content Areas:
- Financial Risk Management: Evaluating and mitigating risks in financial operations.
- Data Analytics: Advanced techniques for data analysis related to financial reporting.
- Business Combinations: Understanding mergers, acquisitions, and financial consolidation.
TCP – Tax Compliance and Planning (Discipline Section)
Format: The TCP section emphasizes taxation and tax planning. This discipline covers individual and entity taxation, including gift taxation and income planning.
Test Length: 4 hours
Number of Questions:
- 68 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 5-15%
- Application: 55-65%
- Analysis: 25-35%
Key Content Areas:
- Income Taxation: Handling both individual and entity-level tax compliance, tax planning strategies.
- Estate and Gift Taxation: Compliance with estate and inheritance tax laws, planning for wealth transfer.
- Entity Planning: Strategies for tax implications related to mergers, acquisitions, and business restructuring.
AUD – Auditing and Attestation (Core Section)
Format: The AUD section evaluates the candidate’s knowledge and skills related to auditing procedures, compliance, ethics, and standards.
Test Length: 4 hours
Number of Questions:
- 78 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 30-40%
- Application: 30-40%
- Analysis: 15-25%
- Evaluation: 5-15%
Key Content Areas:
- Professional Responsibilities: Understanding of ethical frameworks, audit processes, and regulatory standards.
- Assessing Risk: Knowledge of risk assessment and internal controls.
- Reporting: Application of proper audit reporting techniques, analysis of financial statements.
REG – Regulation (Core Section)
Format: The REG section tests a candidate’s knowledge of ethics, federal taxation, and business law. It focuses on regulations related to taxation and legal compliance.
Test Length: 4 hours
Number of Questions:
- 72 Multiple-Choice Questions (MCQs)
- 8 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 25-35%
- Application: 35-45%
- Analysis: 25-35%
Key Content Areas:
- Taxation: Individual and entity taxation, estate and gift taxation, and planning.
- Ethics and Business Law: Responsibilities of CPAs, regulatory bodies, and business law for tax planning.
- Federal Tax Procedures: Compliance and regulations regarding the Internal Revenue Code.
ISC – Information Systems and Controls (Discipline Section)
Format: The TCP section emphasizes taxation and tax planning. This discipline covers individual and entity taxation, including gift taxation and income planning.
Test Length: 4 hours
Number of Questions:
- 68 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 30-40%
- Application: 5-15%
- Analysis: 55-65%
- Evaluation: 25-35%
Key Content Areas:
- Income Taxation: Handling both individual and entity-level tax compliance, tax planning strategies.
- Estate and Gift Taxation: Compliance with estate and inheritance tax laws, planning for wealth transfer.
- Entity Planning: Strategies for tax implications related to mergers, acquisitions, and business restructuring.
FAR – Financial Accounting and Reporting (Core Section)
Format: The FAR section evaluates knowledge of financial reporting frameworks for businesses and government entities.
Test Length: 4 hours
Number of Questions:
- 50 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 5-15%
- Application: 45-55%
- Analysis: 35-45%
Key Content Areas:
- Preparation and Review of Financial Statements: Comply with U.S. GAAP/IFRS, prepare consolidated statements, and analyze government accounting.
- Accounting for Transactions: Tax accounting, pensions, leases, and revenue recognition.
- Government and Nonprofit Accounting: Manage public sector accounts, funds, and governmental accounting.
BAR – Business Analysis and Reporting (Discipline Section)
Format: The BAR section targets candidates in assurance or advisory, covering financial analysis, technical accounting, and financial planning.
Test Length: 4 hours
Number of Questions:
- 50 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 10-20%
- Application: 45-55%
- Analysis: 30-40%
Key Content Areas:
- Financial Risk Management: Evaluating and mitigating risks in financial operations.
- Data Analytics: Advanced techniques for data analysis related to financial reporting.
- Business Combinations: Understanding mergers, acquisitions, and financial consolidation.
TCP – Tax Compliance and Planning (Discipline Section)
Format: The TCP section emphasizes taxation and tax planning. This discipline covers individual and entity taxation, including gift taxation and income planning.
Test Length: 4 hours
Number of Questions:
- 68 Multiple-Choice Questions (MCQs)
- 7 Task-based Simulations (TBSs)
Skills Tested:
- Remembering & Understanding: 5-15%
- Application: 55-65%
- Analysis: 25-35%
Key Content Areas:
- Income Taxation: Handling both individual and entity-level tax compliance, tax planning strategies.
- Estate and Gift Taxation: Compliance with estate and inheritance tax laws, planning for wealth transfer.
- Entity Planning: Strategies for tax implications related to mergers, acquisitions, and business restructuring.
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Comprehensive Content Coverage
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What is the best way to start preparing for the CPA Exam?
Begin by understanding the exam structure, creating a study plan, and using practice questions to identify weak areas. Focus on time management and regular practice sessions.
How much time should I dedicate to CPA Exam preparation?
It’s recommended to study 15-20 hours per week for 3-4 months per section, but it varies based on your familiarity with the material and personal study habits.
What study resources are most effective for the CPA Exam?
Effective resources include CPA review courses, practice exams, flashcards, and textbooks that cover core subjects such as auditing, financial reporting, and tax regulations comprehensively.
How can I stay motivated during CPA Exam preparation?
Set achievable goals, take regular breaks, and reward yourself after reaching milestones. Join study groups or seek support from mentors to stay accountable and motivated.
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