The US CPA exam is one of the most prestigious accounting exams in the world. It tests a candidate’s expertise in accounting, auditing, taxation, and business concepts. If you’re planning to take the exam, understanding the CPA exam pattern is the first step to smart preparation.
Structure of the CPA Exam
The exam is divided into four sections:
- AUD – Auditing and Attestation
- FAR – Financial Accounting and Reporting
- REG – Regulation
- BEC – Business Environment and Concepts
Each section lasts 4 hours, totaling 16 hours across the exam.
CPA Exam Question Types
The exam tests you through three different formats:
- Multiple-Choice Questions (MCQs): Direct, knowledge-based and application-oriented.
- Task-Based Simulations (TBSs): Case-study style problems that test application and analysis.
- Written Communication (WCs): Present in the BEC section, requiring candidates to draft memos or reports.
Distribution of Questions
- MCQs: Around 50% of the exam weightage.
- TBSs: Around 35–40%.
- WCs: About 15% (in BEC only).
Skill Levels Tested
The CPA exam isn’t just about memorization—it checks multiple skill levels:
- Remembering & Understanding
- Application
- Analysis
- Evaluation
Scoring System
- Scores range from 0–99.
- A minimum score of 75 is required to pass each section.
- Each section must be cleared within an 18-month rolling window.
Why the CPA Exam Pattern Matters
Understanding the CPA exam pattern helps you:
- Allocate time wisely during the exam.
- Balance preparation between MCQs, simulations, and written tasks.
- Practice according to weightage and exam expectations.
How FinTram Global Supports Candidates
FinTram Global provides exam-focused training with mock tests, question banks, and simulations that mirror the actual CPA exam pattern. This ensures candidates are exam-ready and confident.
Final Thoughts
The CPA exam pattern is designed to test more than just knowledge—it evaluates critical thinking and real-world application. With the right preparation and practice, clearing all four sections becomes a realistic and rewarding goal.
