Understanding the CPA Exam Pattern is one of the most essential steps for anyone preparing for the globally recognized U.S. CPA qualification. Since the CPA exam is known for its depth, analytical rigor, and practical application-based testing, having a clear and complete understanding of the exam pattern helps candidates plan intelligently, focus on high-weight topics, and prepare confidently. In this detailed blog description, built with insights from FinTram Global, we break down the CPA Exam Pattern section-wise, question-type wise, and scoring-wise, giving candidates a crystal-clear roadmap for their CPA journey.

The CPA exam consists of four sections — FAR, AUD, REG, and ISC — each designed to evaluate a candidate’s technical knowledge, analytical thinking, and real-world problem-solving skills. While the syllabus itself is important, the CPA Exam Pattern plays an equally crucial role because it determines how questions appear, how time is distributed, and how scoring works. A strong understanding of the exam pattern helps students develop exam strategies, practice smarter, and perform confidently on exam day.

CPA Exam Pattern: A Complete Breakdown

The CPA exam is a computer-based test conducted throughout the year at Prometric test centers across the world. The total exam duration for each section is 4 hours, making it a 16-hour professional exam across all four subjects.

CPA Exam Sections:

• FAR: Financial Accounting & Reporting

• AUD: Auditing & Attestation

• REG: Regulation (Taxation & Business Law)

• ISC: Information Systems & Controls

Each section is divided into testlets, which include Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBS).

Question Format in the CPA Exam Pattern

The exam includes two major types of questions:

1. Multiple-Choice Questions (MCQs)

MCQs evaluate conceptual clarity, analytical thinking, and the ability to apply accounting principles.

2. Task-Based Simulations (TBS)

Simulations test practical skills with real-world scenarios. These may include:

• Research tasks

• Journal entries

• Case studies

• Financial statement interpretation

• Simulated workflows

TBSs carry significant weight in the exam pattern and are often the deciding factor for passing.

Section-Wise CPA Exam Pattern

Below is the latest exam pattern followed for all four sections:

✔ FAR (Financial Accounting & Reporting)

• MCQs: 50%

• TBS: 50%

✔ AUD (Auditing & Attestation)

• MCQs: 50%

• TBS: 50%

✔ REG (Regulation)

• MCQs: 50%

• TBS: 50%

✔ ISC (Information Systems & Controls)

• MCQs: 50%

• TBS: 50%

Across all sections, the exam structure is consistent:
50% objective testing + 50% practical simulations.

This uniform pattern helps candidates prepare with a clear expectation of question types and difficulty levels.

Scoring Pattern in the CPA Exam

The CPA exam is scored on a scale of 0 to 99, and the minimum passing score is 75.
The scoring is done using an algorithm that evaluates:

• Accuracy

• Difficulty level of questions answered

• Performance on simulations

• Overall consistency in responses

MCQs follow an adaptive scoring technique, meaning:

• If you answer correctly, the next set of MCQs may become more difficult

• If you answer incorrectly, the next set may be easier

Difficult questions carry higher weight, making the CPA scoring system performance-based rather than question-count based.