How Long is Each Section of the CPA Exam, and How Much Time Does the Overall Process Take to Complete?

cpa exam preparations

The CPA exam is a rigorous and detailed assessment of an individual’s accounting knowledge and skills. Each section of the CPA exam has specific time constraints and requirements, and understanding these can help candidates plan their preparation effectively.

1. Exam Duration for Each Section:
   

   • Auditing and Attestation (AUD): This section is four hours long. It tests knowledge related to auditing processes, including planning and performing audits and evaluating internal controls.

   • Business Environment and Concepts (BEC): The BEC section is also four hours in duration. It covers business concepts such as corporate governance, economic concepts, and financial management.

   • Financial Accounting and Reporting (FAR): The FAR section is the most extensive, lasting four hours. It focuses on financial accounting standards, reporting, and financial statements.

   • Regulation (REG): The REG section is four hours long and assesses knowledge in areas such as ethics, professional and legal responsibilities, and tax regulations.
     

2. Completion Time for the CPA Exam Process:
   

   • Preparation Time: Candidates usually spend 6 to 12 months preparing for the CPA exams. This includes studying for each section, taking practice exams, and attending review courses.

   • Scheduling and Taking Exams: The CPA exam is offered year-round at Prometric testing centers. Candidates can schedule each section individually. The entire process of taking all four sections typically spans from 6 to 12 months, depending on the candidate’s schedule and test-taking strategy.

   • Waiting for Results: After taking each section, candidates must wait approximately 6 to 8 weeks for their results. If a section is not passed, candidates can retake it, which can add additional time to the process.
     

Overall, the time to complete the CPA exam process, from preparation through passing all four sections, generally takes 6 - 12 months. This duration may vary based on individual study habits, test-taking schedules, and whether any sections need to be retaken. Effective preparation and strategic scheduling are essential for successfully navigating the CPA exam process within this timeframe.