Exam 정보

LICENSURE

Auditing and Attestation (AUD)
Content area allocation >Weight
I. Ethics, Professional Responsibilities and General Principles 15–25%
II. Assessing Risk and Developing a Planned Response 20–30%
III. Performing Further Procedures and Obtaining Evidence 30–40%
IV. Forming Conclusions and Reporting 15–25%

AUD Section Blueprint (effective January 1, 2019)
AUD Sample Test (practice with the format and functionality of questions from this Exam section)

Business Environment and Concepts (BEC)

Content area allocation Weight
I. Corporate Governance 17–27%
II. Economic Concepts and Analysis 17–27%
III. Financial Management 11-21%
IV. Information Technology 15-25%
V. Operations Management 15-25%

BEC Section Blueprint (effective January 1, 2019)
BEC Sample Test (practice with the format and functionality of questions from this Exam section)

Financial Accounting and Reporting (FAR)

Content area allocation Weight
I. Conceptual Framework, Standard-Setting and Financial Reporting 25–35%
II. Select Financial Statement Accounts 30–40%
III. Select Transactions 20–30%
IV. State and Local Governments 5–15%

FAR Section Blueprint (effective January 1, 2019)
FAR Sample Test (practice with the format and functionality of questions from this Exam section)

Regulation (REG)

Content area allocation Weight
I. Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%
II. Business Law 10–20%
III. Federal Taxation of Property Transactions 12–22%
IV. Federal Taxation of Individuals 15–25%
V. Federal Taxation of Entities 28–38%

REG Section Blueprint (effective January 1, 2019)
REG Sample Test(practice with the format and functionality of questions from this Exam section)

 

EXAM STRUCTURE

Each Exam section is delivered in five smaller sections called testlets. Each testlet features different item types (see below) used to test your knowledge and skills. To learn more about how each section is organized, including when you can take a break, review the CPA Exam structure.

 

EXAM ITEM TYPES

Multiple-Choice Questions (MCQ)
The multiple-choice portions are presented in the first two testlets of each Exam section.

Task-Based Simulations (TBS)
Task-based simulations are condensed case studies that test accounting knowledge and skills using real life, work-related situations. All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant. There are three TBS testlets in the AUD, FAR and REG sections, and two TBS testlets in the BEC section.

Written Communication Tasks
Written communication tasks appear only in the BEC section of the CPA Exam. For each of three written communication tasks, you must read a scenario and then write an appropriate document relating to the scenario. The instructions state what form the document should take (such as a memo or letter) and its focus. Your response should provide the correct information in writing that is clear, complete and professional.