The US CPA test is one of the most prestigious accounting exams in the world. It tests a candidate’s expertise in accounting, auditing, taxation, and business concepts. If you’re planning to take the test, understanding the CPA Exam pattern is the first step to smart readiness.

Structure of the CPA test

The test is divided into four sections:

AUD – Auditing and Attestation

FAR – Financial Accounting and Reporting

REG – Regulation

BEC – Business Environment and Concepts

Each section lasts 4 hours, totaling 16 hours across the test.

CPA test Question Types

The test tests you through three different formats:

Multiple-Choice Questions (MCQs): Direct, knowledge-based and application-oriented.

Task-Based Simulations (TBSs): Case-study style problems that test application and analysis.

Written Communication (WCs): Present in the BEC section, requiring candidates to draft memos or reports.

Distribution of Questions

MCQs: Around 50% of the test weightage.

TBSs: Around 35–40%.

WCs: About 15% (in BEC only).

Skill Levels Tested

The CPA test isn’t just about memorization—it checks multiple skill levels:

Remembering & Understanding

Application

Analysis

Evaluation

Scoring System

Scores range from 0–99.

A minimum score of 75 is required to pass each section.

Each section must be cleared within an 18-month rolling window.

Why the CPA test Pattern Matters

Understanding the CPA test pattern assists you:

Allocate time wisely during the test.

Balance readiness between MCQs, simulations, and written tasks.

Practice according to weightage and test expectations.

How FinTram Global Supports Candidates

FinTram Global offers test-focused training with mock tests, question banks, and simulations that mirror the actual CPA test pattern. This ensures candidates are test-ready and confident.

conclusion

The CPA EXAM pattern is designed to test more than just knowledge—it evaluates critical thinking and real-world application. With the right readiness and practice, clearing all four sections becomes a realistic and rewarding goal.