The CPA exam pattern tests the knowledge, analytic ability, and practical skills a certified public accountant needs. The Uniform CPA exam has four sections, including three core and one discipline sections. Each section comprises multiple-choice questions (MCQs) and task-based simulations (TBSs. It has a fourfold practice exam: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each exam section consists of multiple-choice questions, task-based simulations, and written communication tasks (according to BEC). To pass the CPA exam, the candidate must score at least 75 in each section on a scale of 0-99.
Each CPA exam structure is uniform across the testing centres, strictly following the CPA exam time frame of four hours per section, totaling 16 hours. The exam is difficult owing to its vast CPA exam syllabus covering many topics, technical question types, and adaptive-assist-type scoring system. Registration for the CPA exam is open throughout the year, giving candidates a flexible period to schedule their exams. Passing the CPA exam requires a well-structured approach to studying the syllabus, practising various question types applicable to the exam, and developing time management skills.
What is a US CPA?
A CPA is an abbreviation for a Certified Public Accountant. It is the professional designation of those who have demonstrated proficiency in accounting, auditing, taxation, and financial management. The full form of the term CPA is Certified Public Accountant. CPAs are trusted advisors to businesses and individuals, guiding financial planning, tax compliance, auditing, and decision-making. It tests a candidate’s abilities in all major fields of accounting and finance. Qualification is highly recognized worldwide, and within the USA it is recognized specifically as the certification of CPA USA. The career opportunities are so rich for one who is looking forward to accountancy, auditing, and finance-based job opportunities. The detailed requirements to sit in the CPA course include challenging examinations and workforce experience.
CPA Exam Pattern
The CPA exam pattern consists of four sections, each dealing with an area of accounting, auditing, business law, and financial reporting. Each section has questions to test the candidate’s theoretical knowledge and practical application skills. The exam is set up for multi-stage adaptive testing, where the difficulty level of the MCQs changes according to the candidate’s performance.
All four sections must be completed in an 18-month window. This computer-based exam is held in the designated testing centres. Each of the four sections has multiple tests built around CPA exam multiple-choice questions, CPA exam task-based simulations, and, in the case of BEC, CPA exam written communication tasks. An overview of the CPA exam structure is given below:
| CPA Exam Section | Number of MCQs | Number of TBSs | Number of Written Communication Tasks | Time Allocation |
| Auditing and Attestation (AUD) | 72 | 8 | 0 | 4 hours |
| Business Environment and Concepts (BEC) | 62 | 4 | 3 | 4 hours |
| Financial Accounting and Reporting (FAR) | 66 | 8 | 0 | 4 hours |
| Regulation (REG) | 76 | 8 | 0 | 4 hours |
Each section requires a strategic approach to time management. Candidates must ensure they allocate enough time to complete each testlet while maintaining accuracy. The CPA exam time allocation for each section is strict, and once the allotted time expires, candidates cannot go back and revise their answers.
CPA Exam Dates 2025
The CPA US exam is one of the most crucial steps in achieving a goal to become a Certified Public Accountant. The dates for the 2025 CPA exams have been announced, and applicants can choose any date convenient for them during the entire year. Unlike traditional fixed-date exams, these testing windows for the CPA exam are usually done every quarter. This allows them to choose any date that best suits them based on their availability and level of preparation.
The American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) administer the exam in collaboration with Prometric testing centres. These organisations ensure that candidates have multiple opportunities to attempt the exam in a year.
When Can You Take the US CPA Exam in 2025?
In 2025, the US CPA exam will also have the same quarterly testing windows system that has been in operation for previous years. The system will be applied where each window will last 70 days before a blackout period when no exams will be held. The blackout period is set for updating and maintaining the system. Below are the CPA exam dates for the 2025:-
| Testing Window | Start Date | End Date (Tentative) |
| Q1 Window | January 1, 2025 | March 31, 2025 |
| Q2 Window | April 1, 2025 | June 30, 2025 |
| Q3 Window | July 1, 2025 | September 30, 2025 |
| Q4 Window | October 1, 2025 | December 31, 2025 |
Each window allows candidates sufficient time to take the test, and candidates can attempt one or more sections during the same window if needed. However, they need to book the exam dates prior because some test centres may be more in demand, especially towards the close of each window.
CPA Exam Format
The CPA exam format ensures that candidates have theoretical and practical knowledge. Using adaptive MCQs makes this exam more difficult, requiring preparation in all topics. Understanding the format is needed to create an effective CPA exam study plan that is balanced in its review of concepts and practice tests. The following is the format of the CPA exam-structured approach with three principal questions:
- Multiple Choice Questions (MCQs): MCQs question the candidates’ comprehension of accounting, auditing, and business concepts. Performance-driven adaptability makes questions appear more difficult when answered correctly and easier upon incorrect answers.
- Task-Based Simulations (TBS): Real-case studies provide answers to candidates based on their application of accounting knowledge to real-life situations. Their task may involve analysing financial statements, completing journal entries, or assessing internal controls.
- Written Communication Tasks: Available only for the BEC section, this tests a candidate’s proficiency in writing business memos, letters, or reports. It assesses the ability to communicate technical matters professionally.
CPA Syllabus
The CPA exam syllabus consists of four divisions, and every division covers some other technical areas of accounting, auditing, business, and financial reporting. Knowing the CPA exam syllabus for each division would be useful for your preparation. The CPA syllabus is explained in detail down below:-
Auditing and Attestation (AUD)
This AUD section is about auditing principles, professional ethics, and approaches toward risk assessment. In addition, the candidates shall exhibit knowledge of Generally Accepted Auditing Standards (GAAS) and their application to the various audit scenarios. It covers internal control, fraud detection, and audit reporting.
Business Environment and Concepts (BEC)
This BEC section contains corporate governance, financial management, and economic principles. Decision-making in business, governance of IT, and management of costs are some of the areas where this section of the examination will check the candidates. The CPA exam written communication tasks in this section require candidates to draft business memos or reports, demonstrating their ability to communicate effectively and professionally.
Financial Accounting and Reporting (FAR)
This FAR section covers financial statement reporting standards and government accounting. This section includes complex CPA exam case studies, where candidates analyse economic data and apply accounting principles. Topics include GAAP, IFRS, revenue recognition and consolidation of financial statements.
Regulation (REG)
The REG covers federal taxation, business law, and ethics. Tax regulations, business structures, and professional responsibilities must all be understood by the candidate. Theoretical questions and pragmatic CPA exam task-based simulations are in the section that will test a candidate’s ability to apply tax laws in real-world scenarios.
CPA Exam Scoring System
The CPA exam follows the scaled scoring system where the minimum passing score is 75 and a scale from 0-99. It governs the scoring based on different types of questions contributing to the total weightage score.
- The multiple-choice questions contribute around 50 percent to the total score adaptive nature of where the aptitude or knowledge of an individual grows as they answer the initial questions correctly, making them at a higher level at the end, department-for-the-weight toward scoring.
- Task-based simulations comprise about 35-40 percentage of the total score. They require candidates to analyse and apply accounting principles in the real world.
- About 10-15 percentage of written communication tasks (only in BEC). These are a measure of one’s competence in producing business documents effectively.
- Results are reported within weeks following the exam. This scoring system ensures fair evaluation for the practice of a Certified Public Accountant.
CPA Exam Eligibility
The different CPA exam requirements vary by state; however, the general CPA eligibility requirements will include the following:
- A candidate must have completed an undergraduate program in accounting or a closely related field before being eligible to take the CPA exam. While some states allow for the 120-hour study for eligibility, others require 150 clock hours of accounting coursework.
- An international candidate may take additional courses to fulfil the credit requirement.
- Some states require candidates to have work experience with a ‘licensed CPA’ before acquiring the certification.
- International candidates, including citizens from India, are advised to check state-specific eligibility requirements before applying. This CPA title is acceptable practically anywhere and significant to accounting practitioners worldwide.
CPA Exam Fees
The CPA exam cost varies depending on the state or jurisdiction where a candidate applies. Several components contribute to the cost of becoming a CPA, including exam, application, registration, and licensing fees. Candidates should budget accordingly, as the CPA exam can be an expensive certification process. The breakdown of CPA exam fees is given below:-
| Fee Component | Estimated Cost (in USD) | Details |
| Application Fee | $50 – $200 | A one-time fee is paid when applying for the exam. Varies by state. |
| Exam Section Fee (per section) | $200 – $300 | Each section of the CPA exam has a separate fee. The total cost depends on the number of sections taken. |
| Total Exam Fees | $800 – $1,200 | The cost of all four sections combined. |
| Registration Fee | $75 – $150 per section | Candidates may need to pay for scheduling exams, depending on how many sections they register for. |
| CPA Review Course & Study Materials | $1,000 – $3,000 | Cost of study materials, practice exams, and review courses. |
| Licensing Fee | $50 – $500 | After passing the exam, candidates must pay for their CPA license. |
| Re-examination Fees | $50 – $200 per section | If a candidate fails a section, they must pay to retake it. |
CPA Exam Pattern FAQs
1. What is the pattern of the CPA exam?
The CPA exam has a definite pattern and consists of four sections: AUD, BEC, FAR, and REG. Ultimately, every segment has multiple-choice questions, task-based simulations, and written communication tasks (for BEC only)—a minimum score of 75 must be earned in each section to pass the exam.
2. What is the passing score for CPA exams?
CPA exam passing score is 75 on a scale from 0-99. According to the section, scoring is based on a weighted mix of MCQs, task-based simulations, and written communication tasks.
3. How long does the CPA Exam last?
Each section of the CPA exam is four hours, and the total duration is 16 hours. All sections must be completed in an 18-month term within the total national CPA eligibility certification.
4. What are CPA exam blueprints?
CPA exam blueprints describe in detail the relevant topics for every section, the weightage associated with every topic, and the kind of questions candidates can expect in the specific section. It helps to shape an effective CPA exam study plan.
5. How much does the CPA exam cost?
Costs differ from state to state, but the CPA exam usually costs between $1,000-$3,000 in application and exam fees and registration costs. Other disposable needs should be accounted for.
