Examination Length and Formats
The Uniform CPA Examination is a 14-hour examination with four sections: Auditing and Attestation (AUD),Business Environment and Concepts(BEC),Financial Accounting and Reporting(FAR),and Regulation(REG).Each examination section is composed of four "testlets," or groups of test questions.For each of the four sections,three of the testlets will contain the multiple-choice questions(MCQ);for AUD,FAR and REG,the fourth testlet will include the short task-based simulations(TBS);and for BEC,the fourth testlet will include the written communication tasks.The task-based simulations are condensed case studies that test accounting knowledge and skills using real life work-related situations and the written communication tasks are designed to test writing skills.The sections are as follows:
Section Name | Section Time | Section Format | Section Description | |
AUD | Auditing and Attestation | 4 hours | 3 MCQ testlets consisting of a total of 90 questions. 1 testlet with 7 TBSs | This section covers knowledge of auditing procedures,generally accepted auditing standards and other standards related to attest engagements,and the skills needed to apply that knowledge in those engagements. |
BEC | Business Environment and Concepts | 3 hours | 3 MCQ testlets consisting of a total of 72 questions.1 testlet with 3 written communication tasks | This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for, and accounting implications of, business transactions,and the skills needed to apply that knowledge. |
FAR | Financial Accounting and Reporting | 4 hours | 3 MCQ testlets consisting of a total of 90 questions.1 testlet with 7 TBSs | This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge. |
REG | Regulation | 3 hours | 3 MCQ testlets consisting of a total of 72 questions. 1 testlet with 6 TBSs | This section covers knowledge of federal taxation, ethics, professional and legal responsibilities,and business law,and the skills needed to apply that knowledge. |
Note:The appointment time on your confirmation notice will reflect examination testing time plus 30 minutes.The additional 30 minutes is allocated to the examination logon and survey. For example,where the testing time for Auditing and Attestation is 4 hours,the appointment time will be for 4.5 hours.The additional 30 minutes is the time allowed to enter your examination section identification number(Launch Code),read the introductory screens,and complete the survey at the end of the examination.It is not additional testing time.
Multiple-Choice Test Questions
The multiple-choice portions of the examination are administered to you in a series of testlets.Testlets are groups of questions that are constructed to appear together.Each examination section will include three multiple choice testlets of between 24 and 30 questions each.
Task-Based Simulations
Task-based simulations are condensed case studies that test accounting knowledge and skills using real life work-related situations. Each task-based simulation is expected to take approximately 8 - 15 minutes to complete. As noted above,the AUD,FAR and REG examination sections each include six or seven task-based simulations. All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant.
Written Communication Tasks
Only the BEC section contains written communication tasks. For each of three written communication tasks,candidates must read a scenario and then write an appropriate document relating to the scenario.The instructions state what form the document should take (such as a memo or letter) and its focus. The candidate's response should provide the correct information in writing that is clear,complete,and professional.
了解详情30000元/4科
