Exam Format

Old Exam vs New Exam. Compare the Differences.

The examination's most visible change is its transition from a paper and pencil exam to a computer-based test (CBT). Along with this new delivery method, the examination's content has also been revised. Based on recent practice analysis findings, the revised examination incorporates increased emphasis on information technology and general business knowledge with a broadened scope in the audit area. Significantly, changes include increased skills testing.

The revised computer-based CPA Examination is a 14-hour test with four sections: Auditing and Attestation; Financial Accounting and Reporting; Regulation; and Business Environment and Concepts.

Question Types

There are two types of questions on the new Computer-Based CPA Exam:

• Objective questions
  
  
• Simulations
  

Objective Questions
The multiple-choice portion of the examination will appear as sequential testlets. Testlets are groups of questions that are constructed to appear together. Each exam section will include approximately three multiple-choice testlets. Each testlet will contain approximately 25 objective questions.

Simulations
Simulations are case studies that require the candidate to review business scenarios common to those required of entry-level CPAs. They will then be required to demonstrate their knowledge through the completion of simulation exercises. The exercises are made up of written communication tasks, spreadsheet responses, and forms completion. Simulations will also include an online search as a required task. The candidates will have access to accounting literature databases during the exam; depending on the section they will be directed to Accounting Standards, Auditing Standards, or Tax Code. Each exam section will initially include two simulations. Each simulation is considered a testlet. Currently, no simulations will be used in the Business Environment and Concepts section. (subject to change at a future date)

General Question Information
Exam questions draw heavily from statements, opinions, and standards issued by authoritative bodies such as the Accounting Principles Board, Financial Accounting Standards Board, Auditing Standards Board, Governmental Accounting Standards Board, and other committees designated by the AICPA to issue authoritative pronouncements. In addition, candidates can also expect questions related to federal income tax law, the Uniform Commercial Code, Code of Professional Conduct, and current literature dealing with recent development in the professional practice of public accounting.

Click here for the Uniform Examination Tutorial (presented by the AICPA), which will familiarize you with the form and functionality of the exam.