[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199203-en":3,"doc-seo-199203-105":30,"detail-sidebar-cat-0-en-105":89},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},199203,1099523882367,"Jordan Avery","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",4,"Exam","The CPA Examination - Exam Format and Section Overview","The Uniform CPA Examination (“CPA Exam”) is a computer-based assessment prepared, scored, and administered by the American Institute of Certified Public Accountants through Prometric locations worldwide. The exam consists of four sections: three mandatory core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—plus one discipline section selected from Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each section lasts four hours and includes multiple-choice questions and task-based simulations presented in testlets to evaluate knowledge and applied skills within shared contexts.","THE CPA EXAMINATION  \nThe Uniform CPA Examination (“CPA Exam”) is a computer-based test, prepared and scored by the American Institute of Certified Public Accountants and administered by Prometric, a global provider of technology-enabled testing, at a number of its locations worldwide.  \nThe current CPA Exam has four Sections. There are three mandatory Core Sections, consisting of Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), PLUS one Discipline Section, from which candidates must choose a single focus area from among Business Analysis and Reporting (BAR), or Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP) . Each Section is four hours long and includes multiple-choice questions (MCQs) and task-based simulations (TBSs) . This structure was implemented to provide both a common professional foundation and an area of specialization.  \nCore Sections (Candidates Must Take All):  \n• Auditing and Attestation (AUD): Focuses on ethics, professional responsibilities, risk assessment, evidence gathering, and reporting.  \n• Financial Accounting and Reporting (FAR) : Covers financial reporting for for-profit, nonprofit, and governmental entities.  \n• Regulation (REG): Addresses federal taxation and professional responsibilities.  \nDiscipline Section (Candidates Choose Only One Focus Area):  \n•  Business Analysis and Reporting (BAR): For candidates interested in financial statement analysis, advisory services, and financial risk management.  \n•  Information Systems and Controls (ISC): Focuses on information technology, data governance, security, and IT audits.  \n•  Tax Compliance and Planning (TCP): Tailored for those interested in advanced individual and entity tax compliance and planning.  \nCPA Exam Format:  \n• Length: Each Section is four hours long.  \n• Question Types: The CPA Exam includes a mix of multiple-choice questions (MCQs) and task-based simulations (TBSs) .  \n• Structure: The CPA Exam uses a linear test design, with questions presented in testlets. (Atestlet is a set of multiple, interconnected test items designed to assess knowledge and skills within a shared context, such as a reading passage, a real-world scenario, or a common stimulus. Unlike unrelated individual questions, testlets are developed as a unit, with the items within them sharing a common context to assess a deeper understanding, integrate information, or measure a particular trait or ability.)","cbCaihgSi3jJNQHn","https://ap.wps.com/l/cbCaihgSi3jJNQHn","pdf",78343,2,1,"English","en",105,"# Exam Overview\n## Test Delivery and Administration\n## Sections and Selection Rules\n# Section Details\n## Core Sections: AUD, FAR, REG\n## Discipline Sections: BAR, ISC, TCP\n# CPA Exam Format\n## Time per Section\n## Question Types\n## Linear Design and Testlets","[{\"question\":\"How is the CPA Exam delivered and administered?\",\"answer\":\"The CPA Exam is a computer-based test. It is prepared and scored by the American Institute of Certified Public Accountants and administered by Prometric at locations worldwide.\"},{\"question\":\"Which sections are mandatory and which are optional?\",\"answer\":\"Candidates take three mandatory core sections: AUD, FAR, and REG. They also select one discipline focus area from BAR, ISC, or TCP.\"},{\"question\":\"What question types and test structure are used in each section?\",\"answer\":\"Each section lasts four hours and includes multiple-choice questions and task-based simulations. 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It is prepared and scored by the American Institute of Certified Public Accountants and administered by Prometric at locations worldwide.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"Which sections are mandatory and which are optional?",{"text":78,"@type":74},"Candidates take three mandatory core sections: AUD, FAR, and REG. They also select one discipline focus area from BAR, ISC, or TCP.",{"name":80,"@type":71,"acceptedAnswer":81},"What question types and test structure are used in each section?",{"text":82,"@type":74},"Each section lasts four hours and includes multiple-choice questions and task-based simulations. 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