If you’re preparing for the US CPA (Certified Public Accountant) qualification, one of the first things you need to understand is the CPA exam pattern. With the CPA Evolution 2024 update now in place, the structure and focus of the CPA exams have changed to better match modern accounting and technology-driven roles.

Whether you're a student, working professional, or career switcher, this blog will help you understand the updated CPA exam pattern, its components, and how to approach it strategically.

🎯 What Is the CPA Exam?

The CPA exam, governed by the AICPA (American Institute of Certified Public Accountants), is designed to test your knowledge and skills in auditing, financial accounting, taxation, and related areas. It’s the gateway to becoming a licensed CPA in the United States and is recognized across the globe.

📚 CPA Exam Pattern: 2024 & Beyond

Under the CPA Evolution Model, the exam has been restructured into two parts:

✅ 1. Core Sections (Mandatory for All)

You must clear all three of the following:

AUD – Auditing and Attestation
FAR – Financial Accounting and Reporting
REG – Regulation

🎓 2. Discipline Section (Choose One)

You must choose and pass one discipline based on your area of interest:

BAR – Business Analysis and Reporting
TCP – Tax Compliance and Planning
ISC – Information Systems and Controls

⏳ Total Exams to Clear: 4 (3 Core + 1 Discipline)

📋 CPA Exam Format at a Glance

Section	Time	Question Types	No. of Testlets
Core Sections (AUD, FAR, REG)	4 Hours each	MCQs + Task-Based Simulations (TBS)	5 per section
Discipline Section (BAR/TCP/ISC)	4 Hours	MCQs + TBS (some may include written communication)	5 per section

✍️ Types of Questions in the CPA Exam

Multiple Choice Questions (MCQs):
- Test theoretical knowledge and application
- Typically appear in the first 2 testlets
Task-Based Simulations (TBS):
- Case-study based scenarios to apply concepts
- Appear in later testlets in all sections
Written Communication (Only in BAR):
- Essay-style responses
- Tests your ability to communicate complex ideas clearly

📈 Scoring & Passing Criteria

Each section is scored on a scale of 0–99
Minimum passing score: 75
You must pass all 4 exams within a rolling 30-month window

💼 Quick Recap: CPA Exam Pattern Summary

Component	Details
Total Exams	4 (3 Core + 1 Discipline)
Duration per Exam	4 Hours
Question Types	MCQs, Simulations, Written (for BAR)
Passing Score	75/99 per section
Testing Window	Continuous Testing
Total Time to Complete	Must complete within 30 months

🧠 How to Prepare for the CPA Exam Format?

Understanding the pattern is the first step. What comes next is choosing the right study plan and resources.

🎯 Pro Tip: Use study providers that offer mock exams that replicate the actual exam interface, question style, and timing.

🚀 FinTram Global: Your CPA Preparation Partner

At FinTram Global, we provide:

Exam-ready content aligned with the latest CPA exam pattern
Real-like mock exams and simulations
Flexible study options for students and working professionals
Expert faculty and 1:1 mentoring

With the right strategy and support, you can master the CPA exam structure with confidence!

🔚 Final Thoughts

The CPA exam pattern may look rigorous, but it's absolutely achievable with the right guidance and preparation. Understanding the format, time allocation, and question types will give you a major edge in planning your preparation.

Whether you're inclined towards accounting, taxation, or IT systems — the new CPA model gives you the flexibility to shape your future. So, start today and move one step closer to becoming a globally recognized CPA.

CPA Exam Pattern: Everything You Need to Know Before You Begin