Uniform CPA Examination Section Structure and Time Allocations
CBT-e Launch Date: January 1, 2011

Auditing and Attestation (AUD)
 
Current Structure
 CBT-e Structure
∙ 3 Multiple-Choice Question (MCQ) testlets
    containing a total of 90 questions
∙ 2 Simulations in current (long) format
∙ 2 Written Communication tasks
 ∙ 3 Multiple-Choice Question (MCQ) testlets
     containing a total of 90 questions
∙ 1 Testlet containing 7 short Task-Based
     Simulations (TBS) with the research
      question in a new format
Current Testing Time: 4.5 hours
 CBT-e Testing Time: 4 hours

Business Environment and Concepts (BEC)
 
Current Structure
 CBT-e Structure
∙3 Multiple-Choice Question (MCQ) testlets
    containing a total of 90 questions
 ∙ 3 Multiple-Choice Question (MCQ) testlets
     containing a total of 90 questions
∙ 3 Written Communication tasks on BEC
      topics
Current Testing Time: 2.5 hours
 CBT-e Testing Time: 3 hours


Financial Accounting and Reporting (FAR)
 
Current Structure
 CBT-e Structure
∙ 3 Multiple-Choice Question (MCQ) testlets
     containing a total of 90 questions
∙ 2 Simulations in current (long) format
∙ 2 Written Communication tasks
 ∙ 3 Multiple-Choice Question (MCQ) testlets
     consisting of a total of 90 questions
∙ 1 Testlet containing 7 short Task-Based
     Simulations (TBS) with the research
     question in a new format
Current Testing Time: 4 hours
 CBT-e Testing Time: 4 hours



  Regulation (REG)
Current Structure
 CBT-e Structure
∙ 3 Multiple-Choice Question (MCQ)
     testlets consisting of 72 questions
∙ 2 Simulations in current (long) format
∙ 2 Written Communication tasks
 ∙ 3 Multiple-Choice Question (MCQ) testlets
   consisting of 72 questions
∙ 1 Testlet containing 6 short Task-Based
   Simulations (TBS) with the research
   question in a new format
Current Testing Time: 3 hours
 CBT-e Testing Time: 3 hours