US CPA Exam Pattern
Jan 30th, 2024 at 10:10 Services Delhi 117 views Reference: 4382Location: Delhi
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The US CPA exam pattern is the same for candidates worldwide, including those in India. Here's a breakdown of what to expect:
Format:
Computer-based exam administered at Prometric testing centers.
Each of the four parts (AUD, FAR, REG, BEC) is a separate 4-hour exam.
Each part includes multiple types of questions:
Multiple-choice questions (MCQs): These form the majority of the exam and assess your understanding of key concepts and ability to apply them to practice scenarios.
Task-based simulations (TBS): These are case studies where you need to analyze data, perform calculations, and make recommendations.
Written communication tasks (WCTs): Only included in the BEC section, these require you to write memos, emails, or reports based on given information.
Content and Weighting:
Each section covers a specific area of accounting and auditing with varying weightage:
Auditing and Attestation (AUD): 15-19%
Financial Accounting and Reporting (FAR): 38-42%
Regulation (REG): 23-27%
Business Environment and Concepts (BEC): 15-19%
Feel free to ask if you have any further questions about the exam pattern: