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Changes to the CPA Exam Structure:
Starting January 2024, CPA Evolution will usher in a new structure for the CPA Exam, aimed at enhancing the assessment of candidates' knowledge and skills. The revised format comprises three Core Exams, focusing on universally applicable CPA competencies, each requiring successful completion:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
| Auditing and Attestation (AUD) | Weight | |
| Area I | Ethics, Professional Responsibilities, and General Principles | 15-25% |
| Area II | Assessing Risk and Developing a Planned Response | 25-30% |
| Area III | Performing Further Procedures and Obtaining Evidence | 30-40% |
| Area IV | Forming Conclusions and Reporting | 10-20% |
| Financial Accounting and Reporting(FAR) | Weight | |
| Area I | Financial Reporting | 30-45% |
| Area II | Select Balance Sheet Accounts | 30-40% |
| Area III | Select Transactions | 25-35% |
| Taxation and Regulation | Weight | |
| Area I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% |
| Area II | Business Law | 15-25% |
| Area III | Federal Taxation of property Transactions | 5-10% |
| Area IV | Federal Taxation of Individuals | 22-32% |
| Area V | Federal Taxation of Entities(including tax preparation) | 23-33% |
In addition to the Core Exams, candidates will encounter Discipline sections, concentrating on specialized knowledge and skills. Successfully passing one of the following three Discipline sections is required:
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
| Business Analysis and Reporting (BAR) Core Exam | Weight | |
| Area I | Business Analysis | 40-50% |
| Area II | Technical Accounting and Reporting | 35-40% |
| Area III | State and Local Governments | 10-20% |
| Information Systems and Controls (ISC) Discipline Section | Weight | |
| Area I | Information Systems and Data Management | 35-45% |
| Area II | Security, Confidentiality and Privacy | 35-45% |
| Area III | Considerations or System and Organization Controls(SOC) Engagements | 15-25% |
| Tax Compliance and Planning (TCP) Discipline Section | Weight | |
| Area I | Tax Compliance & Planning for Individuals & Personal Financial Plan | 10-25% |
| Area II | Entity Tax Compliance | 15-25% |
| AreaIII | Entity Tax Planning | 5-10% |
| AreaIV | Property Transactions (Disposition of Assets) | 22-32% |
| CPA Paper Evolution | Testing | No.of Questions | Weightage | ||
| Exam Type Duration 4 Hrs. | Multiple Choice Questions(MCQs) | Task Based Stimulations (TBUs) | MCQs | TBUs | |
| AUD-Core | Compulsory | 78 | 7 | 50% | 35% |
| FAR-Core | Compulsory | 50 | 7 | 50% | 50% |
| REG-Core | Compulsory | 72 | 8 | 50% | 50% |
| BAR-Discipline | Any 1 of 3 | 50 | 6 | 50% | 50% |
| ISC-Discipline | Any 1 of 3 | 82 | 7 | 60% | 40% |
| TCP-Discipline | Any 1 of 3 | 68 | 7 | 50% | 50% |
Overview of the CPA Exam Format
Before delving into the specifics of each section, it's essential to understand the overall CPA Exam format. Each section has a duration of four hours, comprising both multiple-choice questions and task-based simulations. The exam questions are strategically designed to assess candidates across four skill levels:
- Remembering and understanding
- Application
- Analysis
- Evaluation (AUD only)
Within each section, the exam format is organized into five distinct "testlets" or question groups. Two testlets consist of multiple-choice questions, while the remaining three feature task-based simulations.
| Section | Understanding | Application | Analysis | Evaluation |
| AUD-Core | 30-40% | 30-40% | 15-25% | 5-15% |
| FAR-Core | 5-15% | 45-55% | 35-5% | - |
| REG-Core | 25-35% | 35-45% | 25-35% | - |
| BAR-Descipline | 10-20% | 45-55% | 30-40% | - |
| ISC-Descipline | 55-65% | 20-30% | 10-20% | - |
| TCP-Descipline | 5-15% | 55-65% | 25-35% | - |
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