The Certified Public Accountant (CPA) exam is a rigorous and comprehensive test designed to evaluate a candidate’s knowledge and skills in accounting, auditing, taxation, and business concepts.
Understanding how long the CPA exam is, both in terms of total testing time and the time required to prepare, is crucial for effective planning.
This guide breaks down the duration of each exam section, offers insights into the overall timeline, and provides tips to maximize your success.
Overview of the CPA Exam
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The CPA exam consists of four sections, each covering distinct areas of knowledge:
- Auditing and Attestation (AUD): Focuses on auditing processes, ethics, and professional responsibilities.
- Business Environment and Concepts (BEC): Examines corporate governance, financial management, and economic concepts.
- Financial Accounting and Reporting (FAR): Covers financial reporting standards and principles for various entities.
- Regulation (REG): Tests knowledge of taxation, business law, and ethics.
Each section is timed and must be completed within the allotted window. To become a CPA, candidates must pass all four sections within an 18-month rolling window.
How Long is the Total Testing Time of the CPA Exam?
The CPA exam’s total testing time is 16 hours, distributed equally across the four sections. However, additional time is required for pre-exam preparations, breaks, and administrative tasks.
How Long Is Each CPA Exam Section?
Auditing and Attestation (AUD)
- Duration: 4 hours
- Content:
- Planning and risk assessment
- Internal controls
- Audit evidence and reporting
- Professional responsibilities
Business Environment and Concepts (BEC)
- Duration: 4 hours
- Content:
- Corporate governance
- Economic concepts and analysis
- Financial management
- Information technology
- Written communication tasks
Financial Accounting and Reporting (FAR)
- Duration: 4 hours
- Content:
- Financial reporting standards for businesses
- Governmental and non-profit accounting
- Transactions and financial statement accounts
Regulation (REG)
- Duration: 4 hours
- Content:
- Federal taxation for individuals, entities, and property transactions
- Business law and ethics
Each section includes a mix of multiple-choice questions, task-based simulations (TBS), and written communication tasks (for BEC only). Time management during each section is critical to ensure you can address all questions effectively.
Additional CPA Exam Time Considerations
Check-In Process: Arrive at least 30 minutes before your scheduled exam time to complete check-in and security procedures.
Optional Breaks: Candidates can take optional breaks between testlets (groups of questions) without pausing the exam timer.
Scheduled Breaks: One 15-minute break is provided during each exam section, and this pause does not count against the allotted testing time.
How Long Does It Take to Prepare for the CPA Exam?
Preparation time for the CPA exam varies depending on factors such as your background, familiarity with the material, and study habits. On average:
- AUD: 80–120 hours
- BEC: 70–100 hours
- FAR: 100–150 hours
- REG: 80–120 hours
This adds up to approximately 330–490 hours of total preparation time. Candidates typically spend several months studying for all four sections, with many dedicating 20–25 hours per week to studying.
Tips for Managing CPA Exam Time
#1 Develop a Study Plan
Create a structured study schedule that allocates specific time for each section. Break your plan into manageable chunks, focusing on high-weight topics.
#2 Use CPA Review Courses
Invest in a reputable CPA review course to streamline your preparation. These courses often include time management tools, practice exams, and detailed explanations of exam content.
#3 Practice Time Management During the Exam
- Allocate time to each question or task.
- Prioritize completing all testlets to avoid leaving unanswered questions.
- Use the 15-minute scheduled break to recharge.
#4 Take Mock Exams
Simulate real exam conditions with full-length practice tests. This helps you gauge your readiness and improve your pacing.
#5 Focus on Weak Areas
Identify topics where you struggle and allocate extra study time to these areas. This targeted approach ensures you’re prepared for challenging questions.
What Happens If You Don’t Finish a Section on Time?
If you run out of time during a section, any unanswered questions will be marked as incorrect. Effective time management and familiarity with the exam’s format can help prevent this situation. Practice exams are invaluable for developing your pacing skills.
Frequently Asked Questions
How long does it take to complete all four sections of the CPA exam?
Most candidates take 12–18 months to pass all four sections, though some may complete it sooner with dedicated effort and efficient study habits.
Can I take more than one CPA exam section on the same day?
Yes, you can schedule multiple sections on the same day, but this is generally not recommended due to the intensive nature of each section.
What happens if I don’t pass a section within the 18-month window?
If you don’t pass all sections within 18 months, your earliest-passed section will expire, and you’ll need to retake it.
Is it possible to extend the 18-month window?
Extensions are rare and granted only in exceptional circumstances, such as medical emergencies or military service. Contact your state board of accountancy for guidance.
Bottom Line
The CPA exam consists of four sections, each lasting four hours, for a total testing time of 16 hours. Preparation time varies based on individual needs, typically requiring 330–490 hours across all sections. Effective time management and a structured study plan are critical for success.
By understanding the time commitments involved and implementing efficient strategies, you can approach the CPA exam with confidence and achieve your goal of becoming a Certified Public Accountant.