The AICPA has released a new sample test for the next version of the CPA Exam, which launches April 1, 2017. The sample test is now available on the AICPA website, and provides candidates with a preview of exam content as well as the functionality of the revised exam software. The sample test is compatible with both Macs and PCs, and runs on most major web browsers.
Exam testing time
Testing time in BEC and REG has been increased by one hour, increasing total exam time from 14 to 16 hours—four sections of four hours each. Additional time has been allocated to view the administrative screens (15 minutes), and a 15-minute break has been added approximately midway through each exam section. In addition to the standardized break, optional breaks between testlets will continue in the new exam, consistent with previous practice.
Exam testlet organization
Each section of the exam will consist of five testlets. Testlets will consist of multiple-choice questions (MCQs), simulations (TBSs), and written communications (WCs) for BEC, as follows:
| Section | Question Type | Weighting | Testlet |
| AUD | 72 MCQs9 TBSs |
50% 50% |
#1 36 MCQs#2 36 MCQs
#3 2 TBSs #4 4 TBSs #5 3 TBSs |
| BEC | 62 MCQs5 TBSs
3 Written Communications |
50% 35% 15% |
#1 31 MCQs#2 31 MCQs
#3 2 TBSs #4 3 TBSs #5 3 WCs |
| FAR | 66 MCQs9 TBSs |
50% 50% |
#1 33 MCQs#2 33 MCQs
#3 2 TBSs #4 4 TBSs #5 3 TBSs |
| REG | 76 MCQs9 TBSs |
50% 50% |
#1 38 MCQs#2 38 MCQs
#3 2 TBSs #4 4 TBSs #5 3 TBSs |
Source: AICPA
Preview the tutorial and new sample test.
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