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The US CPA exam pattern is the same for candidates worldwide, including those in India. Here's a breakdown of what to expect:

Format:

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  Computer-based exam administered at Prometric testing centers.

  
  


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  Each of the four parts (AUD, FAR, REG, BEC) is a separate 4-hour exam.

  
  


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  Each part includes multiple types of questions:

  
  




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  Multiple-choice questions (MCQs): These form the majority of the exam and assess your understanding of key concepts and ability to apply them to practice scenarios.

  
  


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  Task-based simulations (TBS): These are case studies where you need to analyze data, perform calculations, and make recommendations.

  
  


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  Written communication tasks (WCTs): Only included in the BEC section, these require you to write memos, emails, or reports based on given information.

  
  

Content and Weighting:

Each section covers a specific area of accounting and auditing with varying weightage:

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  Auditing and Attestation (AUD): 15-19%

  
  


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  Financial Accounting and Reporting (FAR): 38-42%

  
  


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  Regulation (REG): 23-27%

  
  


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  Business Environment and Concepts (BEC): 15-19%

  
  

Feel free to ask if you have any further questions about the exam pattern:https://fintram.com/us-cpa-course-syllabus/

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