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Structure of the US CPA Exam

Each of the exam sections (FAR, AUD, REG, BEC) comprises five smaller sections which are called testlets. Each of the testlets tests different item types in order to test the knowledge and skills of the candidates. There are three different types of exam items that will appear within the specific test lets in each section

Multiple choice questions (MCQs): These will be presented in the first two testlets of each exam section
Task Based Simulations (TBS): These are in the form of case studies. There would be 3 TBS testlets in AUD, FAR and REG exam sections and 2 TBS testlets in the BEC section
Written Communications Tasks: These appear only in the BEC section and would be in the form of a memo/ letter.
Structure of the US CPA Exam
Published:

Structure of the US CPA Exam

Published: