US CPA Exam Pattern

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:https://fintram.com/us-cpa-course-syllabus/

Neha Vishwakarma Neha Vishwakarma
Feb 6, 2024 - 12:26
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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:https://fintram.com/us-cpa-course-syllabus/

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