US CPA Exam Format Explained: MCQs, Task-Based Simulations and Timing
By SimplyCPA · 11 October 2026
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- Structure: Every section has five testlets — two of multiple-choice questions, then three of task-based simulations — in a four-hour exam.
- Question counts: AUD 78 MCQ / 7 TBS; FAR 50 / 7; REG 72 / 8; BAR 50 / 7; ISC 82 / 6; TCP 68 / 7.
- Scoring: MCQs and TBSs each count 50%, except ISC (60% MCQ, 40% TBS); 75 passes.
- Breaks: A standard 15-minute break after testlet 3 doesn't count against your time; other breaks do.
- No going back: Once you submit a testlet, you can't return to it.
Testlet structure by section
| Section | Testlet 1 (MCQ) | Testlet 2 (MCQ) | Testlet 3 (TBS) | Testlet 4 (TBS) | Testlet 5 (TBS) | Totals |
|---|---|---|---|---|---|---|
| AUD | 39 | 39 | 2 | 3 | 2 | 78 MCQ, 7 TBS |
| FAR | 25 | 25 | 2 | 3 | 2 | 50 MCQ, 7 TBS |
| REG | 36 | 36 | 2 | 3 | 3 | 72 MCQ, 8 TBS |
| BAR | 25 | 25 | 2 | 3 | 2 | 50 MCQ, 7 TBS |
| ISC | 41 | 41 | 1 | 3 | 2 | 82 MCQ, 6 TBS |
| TCP | 34 | 34 | 2 | 3 | 2 | 68 MCQ, 7 TBS |
Timing and breaks
- Each section is 4 hours — 16 hours across all four sections.
- A standard 15-minute break is offered after testlet 3; it doesn't count against your testing time.
- Optional breaks between other testlets count against your time.
- Once you submit a testlet, you can't go back to it.
Scoring
MCQs and TBSs each carry 50% of the score in AUD, FAR, REG, BAR and TCP; in ISC, MCQs carry 60% and TBSs 40%. A scaled score of 75 passes. Some items are unscored pretest questions — you won't know which, so treat every question seriously.
Types of task-based simulation
- Numeric entry — calculate and enter amounts (e.g. a lease schedule or tax computation).
- Journal entries — select accounts and enter debits and credits.
- Option lists — choose the right answer for each of several rows.
- Research — find and cite the relevant paragraph of authoritative literature.
- Document review — review documents such as a draft report or contract and select corrections.
- Data analysis — work with exhibits and spreadsheets to draw conclusions.
On-screen tools
The exam software includes a calculator, a spreadsheet tool, and access to authoritative literature for research tasks. Practise with the AICPA's free sample tests so the interface doesn't cost you time on exam day. See how to solve TBSs.
Language and delivery
The exam is offered only in English and only on computer, at Prometric centres in the US and in 19 international locations, including India.
Coming in 2027
The CPA Exam moves to a new delivery platform in July 2027. NASBA says no exams will be administered from July 1 to July 11, 2027, with an adjusted schedule from July 12. The AICPA has also published 2027 blueprints — check them if you'll test next year.