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It specifies the number of objective questions, the structure of testlets, and the case-based time requirements for core pathways, licensure paths, leadership, and professional readiness cases. The guide also maps content distribution for assurance, big data and analytics, ethics and governance, finance, financial and non-financial reporting, decision-making systems, strategy and risk, and taxation. It includes several scenarios showing how topic percentages may vary.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-pp-exam-guide-exam-time-allocation-and-topic-areas/180639/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Evangeline","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"What is the exam format for Foundational Development?","Question",{"text":106,"@type":107},"CPA Core includes case-based components: the Common Path uses two to three cases (each 60–120 minutes) with a total of 3 hours. The Licensure Path splits into Part A (two to three cases totaling 3 hours) and Part B (one 2-hour case).","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"How are case-based time allocations handled in CPA Leadership and CPA Professional Readiness?",{"text":111,"@type":107},"CPA Leadership consists of one comprehensive case lasting 5 hours. CPA Professional Readiness includes one 2-hour case focused on professional judgment and one 1-hour case focused on ethical decision-making.",{"name":113,"@type":104,"acceptedAnswer":114},"Which topic areas appear, and how do their weightings vary?",{"text":115,"@type":107},"The guide lists topic areas such as assurance, big data and analytics, ethics and governance, finance, financial and non-financial reporting, technology systems, strategy and risk, and tax. Multiple provided tables show that percentage allocations for these areas may change across different exam sets.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},180639,1788341587,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":133,"language":134,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":135,"faqs":136,"seo_title":137,"seo_description":67,"update_tm":123,"read_time":36},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","| Exams | Format | Time Allocation |\n| --- | --- | --- |\n| Foundational Development | 50 objective-format questions 1 representing 33% of the exam | 5 hours |\n|  | 4-8 testlets2 representing 67% of the exam |  |\n| CPA Core – Common Path | Two to three cases, each between 60 and 120 minutes | 3 hours |\n| CPA Core – Licensure Path | Part A: Two to three cases, each between 60 and 120 minutes, totaling 3 hours | 5 hours |\n|  | Part B: One 2-hour case |  |\n| CPA Leadership | One 5-hour comprehensive case | 5 hours |\n| CPA Professional Readiness | One 2-hour case focused on professional-judgment | 3 hours |\n|  | One 1-hour case focused on ethical decisionmaking |  |\n\n\n| Exams | Format | Time Allocation |\n| --- | --- | --- |\n| Knowledge Assessment | 150 objective-format questions | 5 hours |\n\n\n| Specific Topic Area |  | Allocation |\n| --- | --- | --- |\n| Area I | Assurance and Trust | 5%-10% |\n| Area II | Big Data and Data Analytics | 5%-15% |\n| Area III | Ethical Decision-Making and Organizational Governance/Data Governance | 5%-15% |\n| Area IV | Finance | 5%-15% |\n| Area V | Financial Reporting | 10%-20% |\n| Area VI | Management Decision-Making and Information (Data) Systems/Technology | 15%-25% |\n| Area VII | Non-financial Reporting | 5%-15% |\n| Area VIII | Strategy, Risk Management, and Innovation | 5%-15% |\n| Area IX | Tax | 5%-10% |\n| Area X | Value Creation | May be integrated in other topics |\n\n\n| Specific Topic Area |  | Allocation |\n| --- | --- | --- |\n| Area I | Assurance and Trust | 20%-35% |\n| Area II | Big Data and Data Analytics | 5%-15% |\n| Area V | Financial Reporting | 20%-35% |\n| Area VII | Non-financial Reporting | 5%-15% |\n| Area IX | Tax | 10%-25% |\n\n\n| Specific Topic Area |  | Allocation |\n| --- | --- | --- |\n| Area I | Assurance and Trust | 20%-30% |\n| Area II | Big Data and Data Analytics | 5%-15% |\n| Area V | Financial Reporting | 20%-30% |\n| Area VII | Non-financial Reporting | 5%-15% |\n| Area IX | Tax | 10%-20% |\n\n\n| Specific Topic Area |  | Allocation |\n| --- | --- | --- |\n| Area I | Assurance and Trust | 30%-50% |\n| Area II | Big Data and Data Analytics | 0%-10% |\n| Area V | Financial Reporting | 20%-40% |\n| Area VII | Non-financial Reporting | 0%-10% |\n| Area IX | Tax | 15%-25% |","cbCaitgJvkamlxYM","https://ap.wps.com/l/cbCaitgJvkamlxYM","pdf",321028,16,"English","# Exam Formats and Time Allocation\n## Foundational Development\n## CPA Core - Common Path\n## CPA Core - Licensure Path\n## CPA Leadership\n## CPA Professional Readiness\n# Knowledge Assessment\n## Objective-Format Questions\n# Topic Areas and Weightings\n## Area I - Assurance and Trust\n## Area II - Big Data and Data Analytics\n## Area III - Ethical Decision-Making and Governance\n## Area IV - Finance\n## Area V - Financial Reporting\n## Area VI - Management Decision-Making and Information Systems\n## Area VII - Non-financial Reporting\n## Area VIII - Strategy, Risk Management, and Innovation\n## Area IX - Tax\n## Area X - Value Creation","[{\"question\":\"What is the exam format for Foundational Development?\",\"answer\":\"CPA Core includes case-based components: the Common Path uses two to three cases (each 60–120 minutes) with a total of 3 hours. The Licensure Path splits into Part A (two to three cases totaling 3 hours) and Part B (one 2-hour case).\"},{\"question\":\"How are case-based time allocations handled in CPA Leadership and CPA Professional Readiness?\",\"answer\":\"CPA Leadership consists of one comprehensive case lasting 5 hours. CPA Professional Readiness includes one 2-hour case focused on professional judgment and one 1-hour case focused on ethical decision-making.\"},{\"question\":\"Which topic areas appear, and how do their weightings vary?\",\"answer\":\"The guide lists topic areas such as assurance, big data and analytics, ethics and governance, finance, financial and non-financial reporting, technology systems, strategy and risk, and tax. Multiple provided tables show that percentage allocations for these areas may change across different exam sets.\"}]","CPA PP Exam Guide - Exam Time Allocation and Topic Areas | PDF"]