2023 Exam Changes
WHat you need to know
Change Overview
> The Exam will launch for the testing window starting in April 2023.
> The Exam will remain structured by the four existing sections — Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG).
> The Exam will have an increased emphasis on testing higher order skills that include, but are not limited to, critical thinking, problem-solving and analytical ability.
> Each section will have a blueprint illustrating the content knowledge and skill levels that may be tested on the Exam, which are, in turn, linked directly to tasks that are representative of the work of a newly licensed CPA.
> More task-based simulations (TBSs) will be used to test a combination of content knowledge and higher order skills, which will include aspects of professional skepticism as appropriate. TBSs will be added to the BEC section.
> Total Exam testing time will increase from 14 to 16 hours — four sections of four hours each.
Exam Design
The Uniform CPA Examination (the Exam) is comprised of four sections, each four hours long: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). The table below presents the design of the Exam by section, section time and question type.
Exam Scoring
The table below presents the scoring weight of multiple choice questions (MCQs), task based simulations (TBSs) and written communication for each Exam section.
Higher Order Skills
Approximately 600 representative tasks that are critical to a newly licensed CPA’s role in protecting the public interest have been identified. The representative tasks combine both the applicable content knowledge and skills required in the context of the work of a newly licensed CPA. Based on the nature of a task, one of four skill levels, derived from the revised Bloom’s Taxonomy, was assigned to each of the tasks, as follows:
2023 exam changes
Read about the various changes the AICPA has approved for the 2022 CPA Exam
Scheduling your Exam
Find out about Scheduling your CPA Exam, Testing Windows and Costs of Taking your Exam
Exam Scoring
Find out Where to get your Scores, Passing Rates & When Exam Scores are Released
Exam application process
Learn about what you need to be Eligible to sit for the CPA Exam & How to Apply
Exam Content
Find out what Content to Expect from each Section of the Exam & How the Exam is Structured
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