The Certified Public Accountant (CPA) exam is one of the most challenging professional certification exams, designed to assess a candidate’s knowledge and skills in accounting, auditing, taxation, and business concepts.
Understanding how many questions are on the CPA exam, as well as their formats and weights, is essential for effective preparation.
This guide provides a detailed breakdown of the number of questions on each section of the CPA exam, the types of questions you’ll encounter, and strategies to help you succeed.
How Many Questions are on the CPA Exam?
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There are 276 multiple choice questions, 28 task based simulations, and 3 written communication tasks on the entire CPA exam across all four sections.
How Many Questions Are in Each Section?
Auditing and Attestation (AUD)
- Number of Questions:
- 72 Multiple-Choice Questions (MCQs)
- 8 Task-Based Simulations (TBSs)
- Format:
- MCQs are divided into two testlets, with 36 questions each.
- TBSs are presented in three additional testlets.
Business Environment and Concepts (BEC)
- Number of Questions:
- 62 Multiple-Choice Questions (MCQs)
- 4 Task-Based Simulations (TBSs)
- 3 Written Communication Tasks (WCs)
- Format:
- MCQs are split into two testlets, with 31 questions each.
- TBSs and WCs are presented in three additional testlets.
Financial Accounting and Reporting (FAR)
- Number of Questions:
- 66 Multiple-Choice Questions (MCQs)
- 8 Task-Based Simulations (TBSs)
- Format:
- MCQs are divided into two testlets, with 33 questions each.
- TBSs are presented in three additional testlets.
Regulation (REG)
- Number of Questions:
- 76 Multiple-Choice Questions (MCQs)
- 8 Task-Based Simulations (TBSs)
- Format:
- MCQs are split into two testlets, with 38 questions each.
- TBSs are presented in three additional testlets.
Types of Questions on the CPA Exam
Multiple-Choice Questions (MCQs)
MCQs make up a significant portion of each section. These questions test your ability to recall, analyze, and apply concepts. The CPA exam uses an adaptive format for MCQs:
- First Testlet: Contains medium-difficulty questions.
- Second Testlet: Adapts based on your performance in the first testlet. A strong performance results in more difficult questions, which are worth more points.
Task-Based Simulations (TBSs)
TBSs are scenario-based questions that require you to apply your knowledge to practical problems. They may involve:
- Completing spreadsheets or forms
- Researching authoritative literature
- Analyzing and interpreting data
Written Communication Tasks (WCs)
Written Communication tasks are unique to the BEC section. These tasks evaluate your ability to communicate effectively in a business context. You’ll be graded on organization, clarity, and technical accuracy.
CPA Exam Scoring Breakdown
Each section of the CPA exam is scored on a scale of 0 to 99, with a passing score of 75. The weight of each question type varies by section:
Section | MCQ Weight | TBS Weight | WC Weight |
AUD | 50% | 50% | 0% |
BEC | 50% | 35% | 15% |
FAR | 50% | 50% | 0% |
REG | 50% | 50% | 0% |
Time Management for CPA Exam Questions
With a total testing time of 16 hours (4 hours per section), effective time management is crucial. Here’s a breakdown of how to allocate your time per question type:
Multiple-Choice Questions
- Aim to spend about 1.2–1.5 minutes per MCQ.
- Complete each testlet within 50–60 minutes.
Task-Based Simulations
- Allocate 15–20 minutes per TBS.
- Focus on accuracy and completeness, as TBSs are heavily weighted.
Written Communication Tasks
- Spend 20–25 minutes per WC.
- Ensure your response is well-organized and technically accurate.
Tips for Tackling CPA Exam Questions
#1 Understand the Blueprint
The AICPA provides a detailed CPA exam blueprint that outlines the topics covered in each section. Familiarize yourself with this document to focus your study efforts on high-priority areas.
#2 Use Practice Exams
Simulate real exam conditions by taking full-length practice exams. This helps you build endurance and improve your time management skills.
#3 Master the Adaptive Format
Recognize that the difficulty of MCQs adapts based on your performance. Stay calm if questions seem harder, as this indicates you’re doing well.
#4 Review Authoritative Literature
For TBSs that involve research, practice using the authoritative literature tools provided in CPA review courses or mock exams.
#5 Practice Writing Skills
For BEC’s WCs, practice writing concise and clear responses. Use proper grammar and avoid overly technical jargon unless required.
Importance of Understanding Question Distribution
Knowing the number of questions and their distribution helps candidates plan their study strategy and manage their time effectively during the exam. For instance:
- Allocating Study Time: Candidates can focus more on sections with a higher number of questions or simulations to ensure they cover the material thoroughly.
- Time Management During the Exam: Understanding how many questions are in each section allows candidates to allocate their time wisely, ensuring they complete all parts of the exam within the allotted time.
Balancing Preparation with Exam Day Strategies
Preparation for the CPA Exam goes beyond mastering the content. It also involves understanding the exam’s structure and practicing effective test-taking strategies. On exam day, keep the following in mind:
- Read Questions Carefully: Pay close attention to the wording of each question, as subtle differences can impact the correct answer.
- Use Breaks Wisely: The CPA Exam allows for optional breaks. Use these to recharge and refocus if needed.
- Stay Calm: Nervousness is natural, but maintaining a calm mindset will help you think clearly and perform your best.
Frequently Asked Questions
How many total questions are on the CPA exam?
The CPA exam includes 276 multiple-choice questions, 28 task-based simulations, and 3 written communication tasks across all four sections.
Are all questions weighted equally?
No, more difficult questions in the adaptive MCQ testlets are worth more points. Task-based simulations also carry more weight than MCQs.
Can I skip questions and come back to them later?
Yes, you can skip questions within a testlet and return to them before submitting that testlet. However, once you move to the next testlet, you cannot go back.
Do unanswered questions count against me?
Yes, unanswered questions are marked as incorrect. It’s better to make an educated guess than to leave a question blank.
Bottom Line
The CPA exam features a total of 276 multiple-choice questions, 28 task-based simulations, and 3 written communication tasks, distributed across four sections. Each question type is designed to evaluate specific skills and knowledge, making thorough preparation essential.
By understanding the question formats, practicing with mock exams, and honing your time management skills, you can approach the CPA exam with confidence and improve your chances of success. Careful planning and strategic preparation are the keys to mastering this challenging but rewarding professional milestone.