CPA Tutoring

CPA Exam - Section Information

The Uniform CPA Examination currently consists of four sections:
Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)

These four sections represent a total of 14 hours of testing.

The structure of the exam has been recently changed. For updated section time allocations
and scoring weights, click 
here for details.  For all other exam changes for the new CBT-e exam format taking effect on January 1, 2011 please see below.

Please note all the information below, is directly from the AICPA's website. We do intend to purport this information to be our own, for full citation please see below.

**ALL LINKS ARE CURRENTLY UNDER CONSTRUCTION**
A Guide to CBT-e: The New 2011 Uniform CPA Examination1

Authoritative Literature1
A new release of authoritative literature – with FASB Accounting Standards Codification™ – will be introduced to the CPA Exam. To help prepare for this release, a new CPA Exam Tutorial and Sample Test is now available on the CPA Exam website (http://www.aicpa.org/cpa-exam). Additionally, candidates scheduled to take the Exam have access to a free six-month subscription to the professional literature.

Calculator1
A new calculator will be introduced on the CPA Exam. To learn about its features, review the new CPA Exam Tutorial and Sample Tests available on the CPA Exam website.

Candidate Performance Report1
The report providing candidates with information about the strengths and weaknesses of their Exam performance has been updated. A FAQ and sample of the new candidate performance report is available in the Psychometrics and Scoring section of the CPA Exam website.

Content of the CPA Examination1
New Content and Skill Specification Outlines (CSOs/SSOs) will go into effect on January 1, 2011. Candidates should review the CSOs/SSOs so they are familiar with the subject matter that is eligible to be tested.

International Standards1
International Standards – including International Financial Reporting Standards (IFRS) – are eligible to be tested. Questions that cover US standards will continue to be part of the Exam. For more information, refer to the article on international standards in the Spring 2010 issue of The Uniform CPA Examination Alert available on the CPA Exam website.

Passing Score1
The AICPA Board of Examiners (BOE) will finalize the passing score after the close of the first testing window in 2011. Information about Standard Setting – the process of setting the passing score – may be found in the Psychometric and Scoring section of the CPA Exam website.

Spreadsheet1
A new spreadsheet tool will be introduced on the CPA Examination. To learn how to use the new spreadsheet tool, review the tutorial and sample questions in the Tutorial and Sample Test.

Task-Based Simulations (TBS) – New Question Format1
Short TBS will replace simulations in the current (long) format on the CPA Examination. To learn how to answer Task Based Simulations, review the tutorial and sample questions in the Tutorial and Sample Test.




1A Guide to CBT-e: The New 2011 Uniform CPA Examination." AICPA.org. Aicpa, Dec.2010. Web. Mar. 2011.<http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/HowToPrepare/DownloadableDocuments/New_2011_CPA_
exam_guide_to_CBTe.pdf>.