Overview of the Uniform CPA Examination

The Uniform CPA Examination is a grueling 14-hour examination with four sections.

They are:  FAR (Financial Accounting and Reporting), AUD (Auditing and Attestation), REG (Regulation) and BEC (Business Environment and Concepts). Candidates may sit for any section in any order they so desire.

Upon passing any first section, candidates have until 18 months to complete the remaining three sections. Otherwise, applicants who do not pass all four examination sections within the 18-month period shall lose credit for each section passed outside the period and must retake the section(s). With the proper planning and strategy candidates will not have to worry about this rule.

Generally, boards of accountancy report scores on a numeric scale of 0-99, with 75 as a passing score. This scale does NOT represent “percent correct.” A score of 75 reflects examination performance that has been judged to represent the knowledge and skills needed to protect the public interest.

For the computer-based Uniform CPA Examination, the weights for the following sections are:

AUD (Auditing and Attestation)

FAR (Financial Accounting and Reporting)

REG (Regulation)

  • Multiple-choice questions 60 %
  • Task-Based Simulations 40%

BEC (Business Environment and Concepts)

  • Multiple-choice questions 85 %
  • Written Communication tasks 15%