The US CPA exam pattern is the same for candidates worldwide, including those in India. Here’s a breakdown of what to expect:
Format:
- Computer-based exam administered at Prometric testing centers.
- Each of the four parts (AUD, FAR, REG, BEC) is a separate 4-hour exam.
- Each part includes multiple types of questions:
- Multiple-choice questions (MCQs): These form the majority of the exam and assess your understanding of key concepts and ability to apply them to practice scenarios.
- Task-based simulations (TBS): These are case studies where you need to analyze data, perform calculations, and make recommendations.
- Written communication tasks (WCTs): Only included in the BEC section, these require you to write memos, emails, or reports based on given information.
Content and Weighting:
Each section covers a specific area of accounting and auditing with varying weightage:
- Auditing and Attestation (AUD): 15-19%
- Financial Accounting and Reporting (FAR): 38-42%
- Regulation (REG): 23-27%
- Business Environment and Concepts (BEC): 15-19%
Feel free to ask if you have any further questions about the exam pattern:https://fintram.com/us-cpa-course-syllabus/