How Long Is the CPA Exam? Structure, Time Limits and Breaks (2026)
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
Every section of the CPA exam is four hours. You sit four sections, so total testing time is 16 hours. That is the clock only. It excludes study time, check-in, the standardized break and the survey at the end.
Plan for about four and a half hours at the test centre per section once sign-in, the confidentiality screens, the break and the exit survey are counted. Below is the full structure: question counts, testlet order, how the break actually works, how long your credit lasts, and how quickly scores come back.
In this article
What are the four CPA exam sections?
Three Core sections that everyone sits, plus one Discipline section you choose. Four sections in total, out of six that exist.
| Type | Section | Full name |
|---|---|---|
| Core | AUD | Auditing and Attestation |
| Core | FAR | Financial Accounting and Reporting |
| Core | REG | Regulation |
| Discipline | BAR | Business Analysis and Reporting |
| Discipline | ISC | Information Systems and Controls |
| Discipline | TCP | Tax Compliance and Planning |
All three Core sections are required regardless of career path or employer. You pick one Discipline, and that choice does not restrict what you can do afterwards.
If your materials mention BEC, they are out of date. Business Environment and Concepts was retired at the end of 2023 under CPA Evolution, and its content was redistributed across the Core and Discipline sections. Check anything you are studying from against the current six-section structure before you rely on it.
How long is each CPA exam section?
Four hours of active testing, identical across all six sections. Four sections gives you 16 hours of testing in total.
Your appointment is longer than the exam. Before you start there are welcome and confidentiality screens, each allowing up to five minutes. Afterwards there is a survey. Add the standardized break and the whole appointment runs to roughly four and a half hours.
| Element | Time | Counts against the clock? |
|---|---|---|
| Testing time | 4 hours | This is the clock |
| Welcome and confidentiality screens | Up to 10 min | No |
| Standardized break, after testlet 3 | 15 min | No |
| Optional breaks between other testlets | Your choice | Yes, deducted from your 4 hours |
| Exit survey | A few min | No |
Pacing is the thing candidates underestimate. Four hours sounds generous until the simulations arrive. The TBSs in the back half are far more time-intensive per question than the multiple choice, and the usual failure mode is spending too long on the MCQ testlets and then rushing the part that carries half your score. A workable split is roughly 70 to 90 minutes across the two MCQ testlets and the rest on the simulations, leaving a few minutes of buffer.
How many questions are on each CPA exam section?
| Section | Type | MCQs | TBSs | Score 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 |
Note the spread. FAR gives you 50 multiple choice questions and AUD gives you 78, in the same four hours. FAR's questions are heavier, which is why the section with the fewest questions is also the one people run out of time on.
ISC is scored differently. It is the only section where multiple choice and simulations are not weighted equally: 60% multiple choice, 40% simulations, against an even split everywhere else. If simulations are your weak point, that weighting is worth factoring into your Discipline choice.
Not every question counts. Each section includes unscored pretest questions the AICPA is trialling for future use. You cannot tell which are which, so answer everything as though it is scored.
How is each section organized?
Five testlets in a fixed order: two of multiple choice, then three of simulations. Once you submit a testlet you cannot go back to it.
| Section | Testlet 1 | Testlet 2 | Testlet 3 | Testlet 4 | Testlet 5 |
|---|---|---|---|---|---|
| AUD | 39 MCQ | 39 MCQ | 2 TBS | 3 TBS | 2 TBS |
| FAR | 25 MCQ | 25 MCQ | 2 TBS | 3 TBS | 2 TBS |
| REG | 36 MCQ | 36 MCQ | 2 TBS | 3 TBS | 3 TBS |
| BAR | 25 MCQ | 25 MCQ | 2 TBS | 3 TBS | 2 TBS |
| ISC | 41 MCQ | 41 MCQ | 1 TBS | 3 TBS | 2 TBS |
| TCP | 34 MCQ | 34 MCQ | 2 TBS | 3 TBS | 2 TBS |
The testlets are not adaptive any more
This is the single most repeated piece of stale advice about the CPA exam, and you will still find it on prep sites and forums today: that a hard second testlet means you did well on the first.
That was true of the old exam. It is not true now. CPA Evolution eliminated multistage adaptive testing in the multiple choice testlets, and the exam moved to a linear design where each MCQ testlet carries equal difficulty. Testlet 2 is not calibrated to your performance on testlet 1.
So do not read anything into how hard the second testlet feels. It is not a signal, and treating it as one leads people either to relax when they should not or to panic when nothing is wrong. Judge your pacing by the clock, not by the difficulty.
When the break actually happens
There is one standardized break of 15 minutes, and it is offered after testlet 3, meaning after the first simulation testlet rather than at the transition from multiple choice to simulations. It pauses the clock and costs you nothing. Take it.
You can also break between other testlets, but that time comes straight out of your four hours. Worth knowing before you decide to stretch your legs after testlet 2. Prometric also reports unusually long optional breaks to your state board, so keep them brief.
During any break you stay inside the test centre, can access your locker for water and snacks, and cannot touch study materials, notes or any device. Returning requires a full security re-screen each time.
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Practice all 25 of the 2026 AICPA released MCQs, plus a free study outline. FAR, AUD and REG tracks available. No credit card required.
How long do you have to pass all four sections?
Once your first passing score is released, a credit window opens and you must clear the remaining three inside it.
NASBA's model rule sets that window at 30 months from the score release date, up from the old 18 months. Most boards have adopted it. Adoption is not universal though, and some jurisdictions run longer periods or measure from a different starting point, so confirm the length and the start date with your own board before you build a schedule around it.
Three things to understand about how it runs:
- It starts on the score release date, not the exam date. Not when you sat, and not when you walked out of the test centre thinking it went well.
- It rolls. There is no calendar-year reset. It counts from your specific first passing score, wherever that falls.
- You only need to sit the final section before expiry, not receive the score. If you take your last section before the first credit lapses and it comes back passing, the credit holds. Expirations run on Central Time, so do not leave it to the final day.
Credit and licensure are separate deadlines. The credit window governs exam credit. Your state's ethics exam, experience hours and education requirements run on their own timelines and vary by board. Clearing all four sections does not by itself make you licensed.
How long do CPA exam results take?
It depends on whether you sat a Core or a Discipline section, because they are not even administered on the same schedule.
Core sections run on continuous testing. There are no quarterly windows and no blackout dates for AUD, FAR and REG, and scores release on rolling target dates published by the AICPA, often only a few weeks apart.
Discipline sections are offered in the first month of each quarter, so BAR, ISC and TCP scores follow that cadence rather than a rolling one. If your exam falls late in a window the wait can stretch considerably.
Check the release calendar before you book. Release dates are targets, not guarantees, and yours depends on when the AICPA receives your file from Prometric. Sitting a day or two before a cutoff rather than on it improves your odds of making that release. If you are close to the end of your credit window, that gap matters.
What skill levels does each section test?
The AICPA classifies questions by cognitive skill. The weighting tells you how to study, and it varies more between sections than most candidates realize.
| Section | Remembering and understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD | 30 to 40% | 30 to 40% | 15 to 25% | 5 to 15% |
| FAR | 5 to 15% | 45 to 55% | 35 to 45% | Not tested |
| REG | 25 to 35% | 35 to 45% | 25 to 35% | Not tested |
| BAR | 10 to 20% | 45 to 55% | 30 to 40% | Not tested |
| ISC | 55 to 65% | 20 to 30% | 10 to 20% | Not tested |
| TCP | 5 to 15% | 55 to 65% | 25 to 35% | Not tested |
These weights should change how you study, not just what you know about the exam.
AUD is the only section that reaches Evaluation. You are asked to judge whether an auditor's decision was appropriate, weigh evidence and reason through situations without a clean answer. That is a different skill from applying a rule correctly.
FAR and BAR are over 80% application and analysis combined. Reading will not get you there. Almost all of your time on those two belongs in problems.
ISC is the outlier in the other direction. More than half the section is recall and recognition, which rewards a very different study approach from every other section.
Where does Maxwell CPA Review fit?
Concessions first. If you want the largest question bank available, that goes to Gleim or UWorld. If your firm sponsors a course, it is usually Becker, and there is no reason to decline something already paid for. If you want adaptive software that scores your readiness, Surgent does that better than I do.
What Maxwell CPA Review does is different. Every other option in this category answers a shortage: more questions, longer explanations, more visuals. Maxwell answers a surplus. Sixteen hours of testing is not the hard part. The hard part is the several hundred hours before it, and the reason those hours run long is that nobody has told you which material actually decides the exam.
Fifty hours of video content, 5,000 practice MCQs and 150 task-based simulations, across all six sections, FAR, AUD, REG, BAR, ISC and TCP, with no discipline upcharge. Built to the current AICPA Blueprint, with every lecture, textbook and outline created by one CPA who scored 90 or above on every section.
Best for candidates who need each section to take weeks rather than months: Maxwell CPA Review, with bite-sized lessons focused on the concepts that matter most, at $49 per month, billed monthly, cancel anytime.
Use it as your primary course. Use it to retake a section you failed. Use it alongside what you already bought.
Frequently asked questions
How many hours is each CPA exam section?
Four hours of active testing, the same for all six sections. You sit four sections, so total testing time is 16 hours. Budget about four and a half hours per appointment once check-in, the standardized break and the exit survey are included.
How many questions are on the FAR CPA exam?
50 multiple choice questions and 7 task-based simulations. The MCQs come in two testlets of 25, and the simulations are spread across testlets 3, 4 and 5. Each half carries 50% of your score.
Is the second MCQ testlet harder if you did well on the first?
No. CPA Evolution eliminated multistage adaptive testing in the multiple choice testlets. The exam now uses a linear design where each MCQ testlet is equal in difficulty, so a hard second testlet tells you nothing about your performance on the first. This is one of the most common pieces of outdated advice still circulating.
When is the CPA exam break, and does it cost me time?
The standardized 15-minute break comes after testlet 3, the first simulation testlet, and it pauses the clock. Breaks you take between other testlets are deducted from your four hours. Prometric reports unusually long optional breaks to your state board.
Do CPA exam scores expire?
Yes. NASBA's model rule gives 30 months from the release of your first passing score, replacing the old 18-month window. Most boards have adopted it, but not all, and some use longer periods or different start dates, so confirm with your own board.
Can you retake a CPA exam section?
Yes, with no limit on attempts. For AUD, FAR and REG you can rebook as soon as a Prometric seat is available, since Core sections test continuously. Discipline sections are only offered in the first month of each quarter. Each retake needs a new section fee and a valid Notice to Schedule.
How much does the CPA exam cost?
NASBA's recommended section fee rose during 2026 to $268.59 in most jurisdictions, so four sections run roughly $1,075 in section fees. State application and registration fees sit on top and vary widely, from $15 per section in Texas to over $170 in some states. Budget $1,150 to $1,550 in total mandatory fees before study materials.
How many hours should I study for the CPA exam?
Plan on roughly 80 to 150 hours per section, so somewhere between 350 and 550 hours across all four. FAR and BAR sit at the top of that range and the Discipline sections other than BAR sit toward the bottom. Studying 15 to 20 hours a week, most sections take 6 to 10 weeks, which puts a full campaign at 12 to 18 months for most working candidates.
Ready to build the study plan?
Knowing the format is the easy part. Start with the 2026 AICPA released questions and the free study outline, and see whether the approach fits how you learn.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.