How long is the CPA exam?
The CPA exam takes 16 hours of testing in total: four sections of 4 hours each, taken as separate appointments. You sit the three Core sections (AUD, FAR and REG) and one Discipline section of your choice (BAR, ISC or TCP). Each section has 5 testlets: 2 of multiple-choice questions, then 3 of task-based simulations. An optional 15-minute break after testlet 3 stops the clock.
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In more detail
This structure has been in place since January 2024, when the old four sections (AUD, BEC, FAR and REG) were replaced by the Core and Discipline model. Any guide that still mentions BEC describes the old exam. You book and take each section on its own, in any order, and your state board sets how long you have to pass all four once you pass the first one.
The number of questions depends on the section. AUD has 78 multiple-choice questions and 7 simulations, FAR 50 and 7, REG 72 and 8, BAR 50 and 7, ISC 82 and 6, and TCP 68 and 7. Each section is scored from 0 to 99 and you need 75 to pass. That 75 is not a percentage of correct answers. Multiple choice and simulations each count for 50 percent of the score, except in ISC, where the split is 60 and 40.
You can take a break between any two testlets, but only the break after testlet 3 stops the clock, for up to 15 minutes. After testlets 1, 2 and 4 the clock keeps running. So write a time budget per section before test day. In FAR, for example, 50 multiple-choice questions at about 1.5 minutes each use 75 minutes, which leaves about 2 hours and 45 minutes for 7 simulations.
CPA exam sections and question counts (AICPA, 2026)
| Section | Type | Multiple choice | Simulations | Time |
|---|---|---|---|---|
| AUD | Core | 78 (2 x 39) | 7 | 4 h |
| FAR | Core | 50 (2 x 25) | 7 | 4 h |
| REG | Core | 72 (2 x 36) | 8 | 4 h |
| BAR | Discipline | 50 (2 x 25) | 7 | 4 h |
| ISC | Discipline | 82 (2 x 41) | 6 | 4 h |
| TCP | Discipline | 68 (2 x 34) | 7 | 4 h |
Step by step
- 1
Pick your Discipline section (BAR, ISC or TCP) before you build your study schedule.
- 2
Check your state board's rules for how long you have to pass all four sections.
- 3
Write a time budget for each section: minutes for the two multiple-choice testlets, the rest for simulations.
- 4
Take one full 4-hour practice section in a single sitting, with the 15-minute break after testlet 3.
- 5
Review missed questions by topic, not by testlet, and drill the weakest topics first.
- 6
Book the next section only once you have a date you can prepare for properly.
How StudyPDF helps
Try free CPA practice questions at CPA Practice Exam. Then upload your review course notes, textbook pages or slides and build a practice exam in sections from them, timed if you want and with no feedback until you submit, like a real testlet. The graded report shows your result per section, and the topics you miss feed your next quiz. Set your exam date in the Plan tab for dated sessions, weakest topics first.
Sources
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More questions
How many questions are on the CPA exam?
It depends on the section. AUD has 78 multiple-choice questions and 7 simulations, FAR 50 and 7, REG 72 and 8, BAR 50 and 7, ISC 82 and 6, and TCP 68 and 7. Across the three Core sections plus one Discipline, that is about 280 to 310 items.
Do you take all four CPA sections on the same day?
No. Each section is its own 4-hour appointment. You schedule them one at a time, in any order, and your state board decides how long you have to pass the rest after your first pass.
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