CPA Exam Format 2026: Sections, Questions and Scoring Weights
The CPA exam has four sections of four hours each: three Core sections and one Discipline section. Each has five testlets, two of multiple-choice questions and three of task-based simulations.
The US CPA exam is a 16-hour, four-section test: three four-hour Core sections (AUD, FAR and REG) and one four-hour Discipline section chosen from BAR, ISC and TCP. Each section is made of five testlets, and the mix of multiple-choice questions and task-based simulations differs by section. This guide sets out the format for all six sections from AICPA's published table, the scoring weights, and the points that are easy to get wrong, such as the one section that is not split 50/50. For pass rates by section, see our CPA pass rates guide, and for how scores are produced read our CPA exam scoring and score release guide.
At a glance
| Item | What the official sources say |
|---|---|
| Structure | Three Core sections (AUD, FAR, REG) plus one Discipline section (BAR, ISC or TCP) |
| Length | Four hours per section, about 16 hours across the four sections (AICPA) |
| Testlets | Five per section: testlets 1 and 2 are multiple-choice; 3, 4 and 5 are task-based simulations |
| Pass mark | 75 on a 0 to 99 scale; AICPA says scores are not curved |
| Scoring weights | 50% multiple-choice and 50% simulations, except ISC at 60% and 40% |
| Test centres | Authorised Prometric test centres in the 55 US jurisdictions and select international locations |
Core and Discipline sections
Every candidate sits AUD, FAR and REG, then picks one Discipline section from BAR, ISC and TCP. AICPA describes the exam as three four-hour Core sections and one four-hour Discipline section. Your choice of Discipline section is a planning decision, and our guides to BAR, ISC and TCP help you compare them.
Question counts by section
AICPA's table gives these numbers. AUD has 78 multiple-choice questions, in two testlets of 39, and 7 simulations, split 2, 3 and 2. FAR has 50 multiple-choice questions, two testlets of 25, and 7 simulations split 2, 3 and 2. REG has 72 multiple-choice questions, two testlets of 36, and 8 simulations split 2, 3 and 3. BAR has 50 multiple-choice questions, two testlets of 25, and 7 simulations split 2, 3 and 2. ISC has 82 multiple-choice questions, two testlets of 41, and 6 simulations split 1, 3 and 2. TCP has 68 multiple-choice questions, two testlets of 34, and 7 simulations split 2, 3 and 2. REG and ISC are the two sections with different simulation counts, so check those rows against the live AICPA page.
Scoring weights
AICPA says multiple-choice questions and task-based simulations each count for 50 percent of the section score for both Core and Discipline sections, with the exception of ISC, which is 60 percent multiple-choice and 40 percent simulations. TCP and BAR are not named individually, so their 50 and 50 split comes from the general rule. Do not assume ISC is 50 and 50.
The pass mark
The passing score is 75 on a scale of 0 to 99, and AICPA says scores are not curved. A 75 is not 75 percent of the questions, because the exam is scaled. Our CPA exam scoring and score release guide explains the scoring in more detail.
Testlet order
The first two testlets contain multiple-choice questions, and the last three contain task-based simulations. Plan your time with that order in mind, and practise both question types, since simulations carry at least 40 percent of each section.
Where you sit it
AICPA says the exam is delivered at authorised Prometric test centres throughout the 55 US jurisdictions, as well as select international locations. You need a Notice to Schedule from your state board before you book, and our CPA exam registration guide explains the steps.
What the format table does not say
The AICPA page that carries the question counts is a descriptive page, and it does not state that the table applies to 2026 specifically. The exam name and format appear unchanged since the 2024 launch, but we did not find an AICPA statement of effective dates. The exam content is set by the AICPA blueprints, which we have not reproduced, and the CPA syllabus guide covers how to use them.
After you sit
Passed sections stay valid for a period set by your state board, commonly 18, 30 or 36 months, so the order and spacing of sections matters. Our retakes and credit window guide explains how that works.
Frequently asked questions
How many sections are in the CPA exam?
Four: three Core sections (AUD, FAR and REG) and one Discipline section chosen from BAR, ISC and TCP.
How long is each CPA exam section?
Four hours, about 16 hours across the four sections, according to AICPA.
How many questions are in each CPA exam section?
It varies. AICPA's table gives 78 multiple-choice questions and 7 simulations for AUD, 50 and 7 for FAR, 72 and 8 for REG, 50 and 7 for BAR, 82 and 6 for ISC, and 68 and 7 for TCP.
Are multiple-choice questions and simulations weighted equally?
Yes for most sections, at 50 percent each. ISC is the exception, at 60 percent multiple-choice and 40 percent simulations.
What is the passing score?
75 on a scale of 0 to 99. AICPA says scores are not curved.
Next steps
Read the CPA pass rates guide and the how to become a US CPA for the wider route. If you are comparing study options, see our Learnsignal pricing page.
Source: AICPA frequently asked questions about the CPA exam, AICPA page on what is tested on the CPA exam, AICPA page on scoring and pass rates, and AICPA article seven things to know about the new CPA exam. Checked October 2026.
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