CPA-Exam-Pattern

Sep 2, 2026

This document provides a detailed overview of the CPA exam pattern, including the structure, content, and time allocation for each section: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). It outlines the number of Multiple Choice Questions (MCQs), Task-Based Simulations (TBSs), and Written Communication Tasks for each section, along with their respective 4-hour time allocations. The document also details the testing windows for the year 2025, specifying the start and tentative end dates for each quarter. Furthermore, it presents a comprehensive breakdown of estimated costs associated with the CPA exam, including application fees, exam section fees, potential total exam fees, registration fees, CPA review course and study material costs, licensing fees, and re-examination fees, with all monetary values presented in USD. This information is crucial for individuals planning to undertake the CPA examination, offering a clear guide to the exam's format, scheduling, and financial commitments.

LanguageEnglish

CategoryExam

FormatPDF

Pages6

Reading Time15 min

AccessFree to download

CPA Exam Sections

Auditing and Attestation (AUD)

Business Environment and Concepts (BEC)

Financial Accounting and Reporting (FAR)

Regulation (REG)

Testing Windows

Q1 Window

Q2 Window

Q3 Window

Q4 Window

Fees

FAQs

What are the different sections of the CPA exam?

The CPA exam consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).

How much time is allocated for each CPA exam section?

Each section of the CPA exam is allocated 4 hours of time. This includes time for MCQs, TBSs, and, where applicable, written communication tasks.

What are the estimated total costs for the CPA exam?

The estimated total exam fees for all four sections of the CPA exam range from $800 to $1,200 USD. This excludes costs for review courses and potential re-examination fees.

Sep 2, 2026

Upload by Riley West