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66 multiple choice questionsOf the total 66 multiple choice questions (MCQs) on the FAR CPA Exam, 12 are pretest questions and do not count toward a candidate's score.
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Regulation (REG): 38 questions per testlet, for a total of 76. Business Environment & Concepts (BEC): 31 questions per testlet, for a total of 62. Across all four sections of the CPA exam, there’s a total of 276 multiple-choice questions.
Number and Types of Questions on the CPA Exam The total number of questions for all of the exam sections is 307, with an average of 77 questions per section. In the CPA Exam blueprints, the AICPA breaks down the content of the four exam sections into areas, groups, and topics. The content areas of the four exam sections are as follows:
Across all four sections of the CPA exam, there’s a total of 276 multiple-choice questions. How Much Do MCQs Count Towards Your Score? Multiple-choice questions play a significant role in your score.
Candidates take two multiple-choice testlets. The first testlet is always a medium testlet. If a candidate performs well on the first testlet, he/she will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet. This testing process is called multi-stage testing (MST). Please note that the task-based simulations are not chosen based on candidate performance on the multiple-choice testlets. They are pre-assigned. The diagram on page 6 shows how it works. (see FAQ No. 9 for further explanation of multi-stage testing).
FAR CPA Exam Format and Structure FAR starts with 2 multiple-choice testlets containing 33 multiple-choice questions. After these testlets are completed, you will be allowed to take an optional 15 minute break. This break won
Testlet number 1 in the Auditing and Attestation section has 36 Multiple-choice questions, and testlet number 2 in the same section has another 36 Multiple-choice questions. Similarly, the other three sections have two testlets of Multiple-choice questions each. Testlet number 1 in each of the sections is always a medium testlet.
Regulation (REG) Section of The CPA Exam – Format. Exam Time Limit: 4 hours. Multiple Choice Test: 76 Questions, 50% of total score. Task Based Simulations (TBSs): 8 TBSs, 50% of total score. Test Segment #1: 38 MCQs. Test Segment #2: 38 MCQs. Test Segment #3: 2 TBSs. Test Segment #4: 3 TBSs. Test Segment #5: 3 TBSs.
Of the total 76 multiple choice questions (MCQs) on the REG CPA Exam, 12 are pretest questions and do not count toward a candidate’s score.
Because of that, you’ll be asked to complete 66 multiple choice questions on these subjects, which constitute half of the test. The second half of the test comes in the form of 8 task-based simulations. Completing these requires you to come up with answers to the various scenarios submitted to you.