Each Exam section consists of five parts that we call testlets. The first two testlets are comprised of multiple-choice questions (MCQs). The next three testlets contain the task-based simulations (TBSs).
| Section | Testlet 1 (MCQ) | Testlet 2 (MCQ) | Testlet 3 (TBS) | Testlet 4 (TBS) | Testlet 5 (TBS) |
|---|---|---|---|---|---|
| AUD | 39 | 39 | 2 | 3 | 2 |
| FAR | 25 | 25 | 2 | 3 | 2 |
| REG | 36 | 36 | 2 | 3 | 3 |
| BAR | 25 | 25 | 2 | 3 | 2 |
| ISC | 41 | 41 | 1 | 3 | 2 |
| TCP | 34 | 34 | 2 | 3 | 2 |
CPA Exam Policy on New Pronouncements
CPA Exam Policy on New Pronouncements
Changes in accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the later of: (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date, regardless of entity type or (2) the first calendar quarter beginning six (6) months after the pronouncement’s issuance date.
Changes in the Internal Revenue Code, and federal taxation regulations are eligible to be tested in the calendar quarter beginning six (6) months after the change’s effective date or enactment date, whichever is later.
Changes in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six (6) months after their effective date.
Changes in uniform acts are eligible to be tested in the calendar quarter beginning one (1) year after their adoption by a simple majority of the jurisdictions.
For all other subjects covered in the Uniform CPA Examination, changes are eligible to be tested in the later of: (1) the first calendar quarter beginning after the earliest mandatory effective date, regardless of entity type or (2) six (6) months after the issuance date.
Once a change becomes eligible for testing in the Uniform CPA Examination, previous content impacted by the change is removed.