Everything You Need to Know About the CPA Exam
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
Here's a quick reference for the questions almost every new CPA candidate asks first: how many exams, how hard, and how each one is actually put together.
How many exams are there?
Four. Every candidate takes the same three core exams — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one discipline exam of their choosing: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). There's no required order for any of the four, and which discipline you pick has no effect on your license.
How hard are the exams?
The CPA journey is a long-term one — most candidates take somewhere between 12 and 24 months to pass all four exams. Set clear study goals and hold yourself to them; consistent studying is what gets people through, not cramming. You need a scaled score of 75 to pass each exam, and every exam gives you 4 hours to complete it.
How is each exam structured?
Every section — core or discipline — is built from 5 testlets: 2 multiple-choice testlets and 3 task-based simulation (TBS) testlets. The number of questions and the MCQ/TBS score weighting vary by section:
| Section | MCQs | TBS | MCQ / TBS weight |
|---|---|---|---|
| AUD (core) | 78 | 7 | 50% / 50% |
| FAR (core) | 50 | 7 | 50% / 50% |
| REG (core) | 72 | 8 | 50% / 50% |
| BAR (discipline) | 50 | 7 | 50% / 50% |
| ISC (discipline) | 82 | 6 | 60% / 40% |
| TCP (discipline) | 68 | 7 | 50% / 50% |
ISC is the one exception to the otherwise universal 50/50 split — its content leans more on recall and understanding than application, which the blueprint reflects with heavier MCQ weight.
Should I sign up for a CPA exam review course?
Yes, for two reasons. First, a course has already organized the exam content for you into a structured path, instead of leaving you to figure out what matters on your own. Second, passing requires learning the material — through video lectures or outlines — and then applying it through practice questions; a good course gives you both in one place.
Four exams, one passing score to hit on each: 75. The core three are fixed for everyone; the fourth is the one real choice you make, and it's worth picking based on where your background already gives you an edge.
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Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019. He is the founder and sole instructor of Maxwell CPA Review, a complete CPA review course covering all six sections, where he creates every lecture, textbook and study outline himself.