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Tables specify percentages for core and discipline areas, plus section-level exam duration and the number of questions. Additional competency descriptions outline key skills such as assessment and judgment, interrelationship analysis, knowledge application, and comprehension of significance for evidence-based conclusions.",{"@graph":69,"@context":123},[70,84,106],{"@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_evolution_ebook_final-exam-content-allocation-and-question-structure/179875/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa_evolution_ebook_final-exam-content-allocation-and-question-structure/179875.png","ImageObject",300,407,{"name":92,"@type":93},"Gloria","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-03","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"How are MMCQ, TBSs, and written communication weighted for AUD, BEC, FAR, and REG?","Question",{"text":113,"@type":114},"The document provides per-section percentages for MMCQ and TBSs, with written communication weight shown for BEC only. AUD, FAR, and REG indicate no written communication (shown as —).","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How do core and discipline areas affect question allocation?",{"text":118,"@type":114},"Core areas (AUD–Core, FAR–Core, REG–Core) show fixed MMCQ/TBS splits, while discipline areas (BAR, ISC, TCP) use different percentage patterns (e.g., higher MMCQ emphasis for ISC and TCP varies by ranges).",{"name":120,"@type":111,"acceptedAnswer":121},"Which competency skills are described for the assessment and problem-solving process?",{"text":122,"@type":114},"The text outlines skills including using judgment to draw conclusions, examining interrelationships to identify causes and support inferences with evidence, demonstrating knowledge and techniques, and perceiving and comprehending the significance of an area using acquired knowledge.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179875,1788338587,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145},2336474459895,"https://ap-avatar.wpscdn.com/avatar/22000baeef7a5ed0655?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786071322749376916","| Section | Multiple-choice\u003Cbr>questions (MMCQ) | Task-based\u003Cbr>simulations (TBSs) | Written\u003Cbr>communication |\n| --- | --- | --- | --- |\n| AUD | 50% | 50% | — |\n| BEC | 50% | 35% | 15% |\n| FAR | 50% | 50% | — |\n| REG | 50% | 50% | — |\n\n\n| Section | Multiple-choice questions (MMCQ) | Task-based simulations\u003Cbr>(TBSs) |\n| --- | --- | --- |\n| AUD – Core | 50% | 50% |\n| FAR – Core | 50% | 50% |\n| REG – Core | 50% | 50% |\n| BAR – Discipline | 50% | 50% |\n| ISC – Discipline | 60% | 40% |\n| TCP – Discipline | 50% | 50% |\n\n\n| Section | Section\u003Cbr>time | Multiple-choice\u003Cbr>questions (MMCQ) | Task-based simulations\u003Cbr>(TBSs) | Written communication |\n| --- | --- | --- | --- | --- |\n| AUD | 4 hours | 72 | 8 | — |\n| BEC | 4 hours | 62 | 4 | 3 |\n| FAR | 4 hours | 66 | 8 | — |\n| REG | 4 hours | 76 | 8 | — |\n\n\n| Section | Section\u003Cbr>time | Multiple-choice questions\u003Cbr>(MMCQ) | Task-based simulations (TBSs) |\n| --- | --- | --- | --- |\n| AUD – Core | 4 hours | 78 | 7 |\n| FAR – Core | 4 hours | 50 | 7 |\n| REG – Core | 4 hours | 72 | 8 |\n| BAR – Discipline | 4 hours | 50 | 7 |\n| ISC – Discipline | 4 hours | 82 | 6 |\n| TCP – Discipline | 4 hours | 68 | 7 |\n\n| The examination or assessment of problems, and use of judgment to draw conclusions |\n| --- |\n| The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences |\n| The use or demonstration of knowledge, concepts or techniques |\n| The perception and comprehension of the significance of an area utilizing knowledge gained |\n\n| FAR – Core | 5—15% | 45—55% | 35—45% | — |\n| --- | --- | --- | --- | --- |\n| REG – Core | 25—35% | 35—45% | 25—35% | — |\n| BAR – Discipline | 10—20% | 45—55% | 30—40% | — |\n| ISC – Discipline | 55—65% | 20—30% | 10—20% | — |\n| TCP – Discipline | 5—15% | 55—65% | 25—35% | — |\n\n\n| Section\u003Cbr>AUD | \u003Cbr>Remembering and Understanding\u003Cbr>20—35% | \u003Cbr>Application\u003Cbr>30—40% | \u003Cbr>Analysis\u003Cbr>20—30% | \u003Cbr>Evaluation\u003Cbr>5—15% |\n| --- | --- | --- | --- | --- |\n| BEC | 15—25% | 50—60% | 20—30% | — |\n| FAR | 10—20% | 50—60% | 25—35% | — |\n| REG | 25—35% | 35—45% | 25—35% | — |\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Ethics, Professional Responsibilities and General Principles | 15—25% |\n| Area II | Assessing Risk and Developing a Planned Response | 25—35% |\n| Area III | Performing Further Procedures and Obtaining Evidence | 30—40% |\n| Area IV | Forming Conclusions and Reporting | 10—20% |\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Financial Reporting | 30—40% |\n| Area II | Select Balance Sheet Accounts | 30—40% |\n| Area III | Select Transactions | 25—35% |\n\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Conceptual Framework, Standard-Setting and Financial Reporting | 25—35% |\n| Area II | Select Financial Statement Accounts | 30—40% |\n| Area III | Select Transactions | 20—30% |\n| Area IV | State and Local Governments | 5—15% |\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10—20% |\n| Area II | Business Law | 15—25% |\n| Area III | Federal Taxation of Property Transactions | 5—15% |\n| Area IV | Federal Taxation of Individuals | 22—32% |\n| Area V | Federal Taxation of Entities (including tax preparation) | 23—33% |\n\n\n| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10—20% |\n| Area II | Business Law | 10—20% |\n| Area III | Federal Taxation of Property Transactions | 12—22% |\n| Area IV | Federal Taxation of Individuals | 15—25% |\n| Area V | Federal Taxation of Entities | 20—38% |","cbCaivmQqTc8KMHq","https://ap.wps.com/l/cbCaivmQqTc8KMHq","pdf",1739384,25,"English","# Exam Weighting by Section\n## Question Types and Written Communication\n## Core vs Discipline Allocation\n# Section Time and Number of Questions\n## Time per Section\n## MMCQ and TBS Counts\n# Competency Descriptions\n## Judgment and Inference\n## Knowledge, Concepts, and Techniques\n## Significance and Comprehension\n# Core Content Areas and Percentage Ranges","[{\"question\":\"How are MMCQ, TBSs, and written communication weighted for AUD, BEC, FAR, and REG?\",\"answer\":\"The document provides per-section percentages for MMCQ and TBSs, with written communication weight shown for BEC only. AUD, FAR, and REG indicate no written communication (shown as —).\"},{\"question\":\"How do core and discipline areas affect question allocation?\",\"answer\":\"Core areas (AUD–Core, FAR–Core, REG–Core) show fixed MMCQ/TBS splits, while discipline areas (BAR, ISC, TCP) use different percentage patterns (e.g., higher MMCQ emphasis for ISC and TCP varies by ranges).\"},{\"question\":\"Which competency skills are described for the assessment and problem-solving process?\",\"answer\":\"The text outlines skills including using judgment to draw conclusions, examining interrelationships to identify causes and support inferences with evidence, demonstrating knowledge and techniques, and perceiving and comprehending the significance of an area using acquired knowledge.\"}]","CPA_Evolution_ebook_Final - Exam Content Allocation and Question Structure | PDF",63]