Certified Public Accountant (CPA) Examination
Practice Test Exam
1. Which of the following is a core section required for all CPA
candidates under the CPA Evolution model?
A. Business Analysis and Reporting (BAR)
B. Auditing and Attestation (AUD)
C. Information Systems and Controls (ISC)
D. Tax Compliance and Planning (TCP)
Correct Answer: B
Rationale: The CPA Evolution model requires three core
sections: Auditing and Attestation (AUD), Financial Accounting
and Reporting (FAR), and Taxation and Regulation (REG). BAR,
ISC, and TCP are discipline sections from which candidates
choose one .
2. A CPA candidate has passed the BEC section under the old
exam model before January 2024. Under NASBA's transition
policy, what does this credit satisfy?
,A. The candidate must retake the BEC-equivalent core section
B. The candidate does not need to take any of the three
discipline sections
C. The candidate must take all three discipline sections
D. The credit is void and cannot be used
Correct Answer: B
Rationale: Under NASBA's transition policy, if a candidate
passed BEC before January 2024, they would not need to take
any of the three Discipline sections. Previously passed AUD,
FAR, or REG credits eliminate the corresponding Core section
requirement .
3. Which discipline section would be most appropriate for a
candidate pursuing a career in information technology audit
and SOC engagements?
A. Business Analysis and Reporting (BAR)
B. Tax Compliance and Planning (TCP)
C. Information Systems and Controls (ISC)
,D. Financial Accounting and Reporting (FAR)
Correct Answer: C
Rationale: The ISC discipline focuses on IT audit, SOC
engagements, data management, security, and privacy. This
aligns with a career in information technology audit .
4. What is the total testing time for the complete CPA Exam?
A. 8 hours
B. 12 hours
C. 16 hours
D. 20 hours
Correct Answer: C
Rationale: The CPA Exam consists of four sections, each four
hours long, for a total of 16 hours of testing time .
5. What score is required to pass each section of the CPA Exam?
, A. 70
B. 75
C. 80
D. 85
Correct Answer: B
Rationale: Scores are reported on a 0-99 scale, and a minimum
score of 75 is required to pass each section. This is not a
percentage correct score, nor are scores curved .
6. In the AUD, FAR, and REG sections, what is the weight of
multiple-choice questions (MCQs) and task-based simulations
(TBSs)?
A. MCQs 60%, TBSs 40%
B. MCQs 50%, TBSs 50%
C. MCQs 40%, TBSs 60%
D. MCQs 70%, TBSs 30%
Correct Answer: B
Practice Test Exam
1. Which of the following is a core section required for all CPA
candidates under the CPA Evolution model?
A. Business Analysis and Reporting (BAR)
B. Auditing and Attestation (AUD)
C. Information Systems and Controls (ISC)
D. Tax Compliance and Planning (TCP)
Correct Answer: B
Rationale: The CPA Evolution model requires three core
sections: Auditing and Attestation (AUD), Financial Accounting
and Reporting (FAR), and Taxation and Regulation (REG). BAR,
ISC, and TCP are discipline sections from which candidates
choose one .
2. A CPA candidate has passed the BEC section under the old
exam model before January 2024. Under NASBA's transition
policy, what does this credit satisfy?
,A. The candidate must retake the BEC-equivalent core section
B. The candidate does not need to take any of the three
discipline sections
C. The candidate must take all three discipline sections
D. The credit is void and cannot be used
Correct Answer: B
Rationale: Under NASBA's transition policy, if a candidate
passed BEC before January 2024, they would not need to take
any of the three Discipline sections. Previously passed AUD,
FAR, or REG credits eliminate the corresponding Core section
requirement .
3. Which discipline section would be most appropriate for a
candidate pursuing a career in information technology audit
and SOC engagements?
A. Business Analysis and Reporting (BAR)
B. Tax Compliance and Planning (TCP)
C. Information Systems and Controls (ISC)
,D. Financial Accounting and Reporting (FAR)
Correct Answer: C
Rationale: The ISC discipline focuses on IT audit, SOC
engagements, data management, security, and privacy. This
aligns with a career in information technology audit .
4. What is the total testing time for the complete CPA Exam?
A. 8 hours
B. 12 hours
C. 16 hours
D. 20 hours
Correct Answer: C
Rationale: The CPA Exam consists of four sections, each four
hours long, for a total of 16 hours of testing time .
5. What score is required to pass each section of the CPA Exam?
, A. 70
B. 75
C. 80
D. 85
Correct Answer: B
Rationale: Scores are reported on a 0-99 scale, and a minimum
score of 75 is required to pass each section. This is not a
percentage correct score, nor are scores curved .
6. In the AUD, FAR, and REG sections, what is the weight of
multiple-choice questions (MCQs) and task-based simulations
(TBSs)?
A. MCQs 60%, TBSs 40%
B. MCQs 50%, TBSs 50%
C. MCQs 40%, TBSs 60%
D. MCQs 70%, TBSs 30%
Correct Answer: B
