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CPA Exam Sections

The CPA Exam is comprised of four sections. Each section has a specific format, content, and time allocation.

Section Name Section Time Section Format Section Description
AUD Auditing and Attestation 4 hours 3 MCQ testlets consisting of a total of 90 questions. 1 testlet with 7 TBSs This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.
BEC Business Environment and Concepts 3 hours 3 MCQ testlets consisting of a total of 72 questions. 1 testlet with 3 written communication tasks This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for, and accounting implications of, business transactions, and the skills needed to apply that knowledge.
FAR Financial Accounting and Reporting 4 hours 3 MCQ testlets consisting of a total of 90 questions. 1 testlet with 7 TBSs This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
REG Regulation 3 hours 3 MCQ testlets consisting of a total of 72 questions. 1 testlet with 6 TBSs This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
Note: The appointment time on your confirmation notice will reflect examination testing time plus 30 minutes. The additional 30 minutes is allocated to the examination logon and survey. For example, where the testing time for Auditing and Attestation is 4 hours, the appointment time will be for 4.5 hours. The additional 30 minutes is the time allowed to enter your examination section identification number (Launch Code), read the introductory screens, and complete the survey at the end of the examination. It is not additional testing time.
The AUD, FAR, and REG sections of the CPA Exam include objective questions and task-based simulations.
The BEC section contains objective questions and written communications. Objective questions are presented in groups known as testlets.
Each CPA exam section has three testlets with 24–30 objective questions.
Information on the content specifications for these sections may be found at www.cpa–exam.org, a website dedicated to the CPA Exam.