How many sections are on the CPA Exam and what is the format?

The 2024 CPA Exam has four sections: three Core sections (AUD, FAR, REG — all required) and one Discipline section (your choice of BAR, TCP, or ISC). Each section has multiple testlets containing MCQs and Task-Based Simulations (TBS), with a total testing time of approximately 4 hours per section. The CPA Exam uses computer-based adaptive testing — MCQ testlet difficulty adjusts based on your performance in the first testlet.

What is the passing score for the CPA Exam?

The passing score for each CPA Exam section is 75 on a 0–99 scale. This is not a raw percentage — it is a scaled score accounting for question difficulty. Multiple-choice questions and TBS questions are weighted differently. You must pass all four sections within an 18-month rolling window (varies by state — some states have 30-month windows). If you pass a section and the window expires before passing the others, you lose credit for the expired section.

What are Task-Based Simulations (TBS) on the CPA Exam?

Task-Based Simulations are case-based questions that simulate real accounting tasks: completing journal entries, preparing portions of financial statements, completing tax forms, drafting audit memos, or researching authoritative literature using the AICPA's professional standards. TBS questions typically account for 50-60% of the total CPA Exam score. Research TBS questions specifically ask candidates to find the authoritative guidance that supports a conclusion — practiced by using the FASB Codification and PCAOB standards during study.

How long does it take to pass all four CPA Exam sections?

Most successful candidates pass all four sections in 12-18 months while working or in their final year of accounting education. The recommended study time per section is typically 250-350 hours total across all four sections, though this varies significantly based on background. FAR requires the most study time for most candidates (100+ hours). Passing one section per quarter with 3-4 months of focused preparation each is a common realistic timeline for working professionals.

AICPA Practice Test PDF (Free Printable 2026)

Download a free AICPA practice test PDF with CPA exam questions. Print and study offline for AICPA CPA exam sections covering auditing, financial accounting, regulation, and business.

AICPA - American Institute of Certified Public AccountantsMay 4, 20265 min read

AICPA Practice Test PDF (Free Printable 2026)

AICPA Practice Test PDF – Free Printable CPA Exam Prep

Preparing for the AICPA CPA Exam? A printable AICPA practice test PDF gives you an offline format to review auditing standards, financial accounting principles, tax regulations, and business environment concepts across the CPA Exam sections. Working through CPA-style multiple-choice questions and task-based simulations on paper reinforces the technical accounting knowledge and professional standards that the CPA Exam demands. This page provides a free PDF download and a guide to each CPA Exam section.

The CPA Exam is administered by the AICPA (American Institute of Certified Public Accountants) and the NASBA (National Association of State Boards of Accountancy). It is required for CPA licensure in all US jurisdictions and is one of the most rigorous professional licensing exams in the United States. The exam was restructured in 2024 into a Core + Discipline model.

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CPA Exam Fast Facts

CPA Exam Section Breakdown

The 2024 CPA Evolution restructured the exam into three Core sections (all candidates must pass) and one Discipline section (candidate's choice of specialty). Your AICPA practice test PDF covers all core content areas.

AUD – Auditing and Attestation

AUD covers the entire audit process and professional standards. Key topics: AICPA auditing standards (GAAS) for non-public companies vs. PCAOB standards for public companies, audit planning (risk assessment — inherent risk, control risk, detection risk, audit risk = IR × CR × DR), internal controls (COSO framework — 5 components), audit evidence (types, sufficiency, appropriateness), audit reports (unmodified, qualified, adverse, disclaimer), attest engagements (reviews, compilations, agreed-upon procedures), and ethics/professional responsibilities (independence — appearance and fact, confidentiality, conflicts of interest). Audit risk calculation and the risk of material misstatement are the most calculation-heavy AUD topics.

FAR – Financial Accounting and Reporting

FAR is the widest-breadth section, covering US GAAP financial reporting for multiple entity types. Core topics: financial statement preparation (balance sheet, income statement, cash flow — indirect method), revenue recognition (ASC 606 — 5-step model), lease accounting (ASC 842 — right-of-use assets, finance vs. operating leases), income taxes (deferred tax assets/liabilities, temporary vs. permanent differences), pensions (defined benefit — PBO, service cost, interest cost), governmental accounting (modified accrual basis, fund types — general, special revenue, debt service, capital projects), and not-for-profit accounting (net assets with/without donor restrictions). Government and NFP accounting together represent 25-30% of FAR questions.

REG – Regulation

REG covers federal taxation (about 70% of the exam) and business law (30%). Tax topics: individual income taxation (filing status, gross income inclusions/exclusions, deductions — above-the-line and below-the-line, credits), business entity taxation (C-corps, S-corps, partnerships — basis, at-risk rules, passive activity), property transactions (capital gains/losses, depreciation recapture, like-kind exchanges), estate and gift taxation, and tax procedures. Business law covers contracts, agency, commercial paper (UCC Articles 3 and 4), secured transactions (UCC Article 9), and federal bankruptcy law.

Discipline Sections (Choose One)

BAR (Business Analysis and Reporting) covers advanced financial reporting, managerial accounting, and business analysis — appropriate for auditors and financial reporting specialists. TCP (Tax Compliance and Planning) covers advanced individual and business tax planning, including research tax credits, estate planning, and international taxation — ideal for tax practitioners. ISC (Information Systems and Controls) covers IT general controls, cybersecurity, and data analytics — suited for auditors working in technology-intensive environments.

How to Use This PDF

Start with your weakest core section based on your accounting background. FAR takes most candidates the longest to prepare — start there if you're early in study. After this PDF, take online CPA practice tests at aicpa for instant section-level scoring.

Aicp Practice Exam - AICPA - American Institute of Certified Public Accountants certification study resource

Free AICPA CPA Practice Tests Online

After completing this PDF, take full online CPA exam practice tests at aicpa — instant scoring across AUD, FAR, REG, and discipline section content with explanations for every answer. Use both formats: PDF for offline technical accounting review, online for timed MCQ simulation and tracking your progress toward the 75-point passing score in each section.