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As a CPA candidate, you will have to pass the Uniform CPA Examination, which is administered by the American Institute of Certified Public Accountants (AICPA). The CPA Exam consists of four sections:
| Exam Section | Total Hours | Multiple-Choice Questions | Simulation |
| Auditing & Attestation (AUD) |
4.5 | 90 | YES |
| Business Environment & Concepts (BEC) |
2.5 | 90 | N/A |
| Financial Accounting & Reporting (FAR) |
4 | 90 | YES |
| Regulation (REG) |
3 | 72 | YES |
The CPA Exam is delivered in a computerized format at over 300 Prometric test centers across the United States. The four parts of the exam may be taken in any order and you may take one, two, three or all four sections at once. There is a rolling 18-month timeframe to pass all four exam sections.
Testing Schedule
Testing is held during some months and not during others, as shown in the following
table:
| CPA Exam Testing Available | No Testing Available |
| January, February | March |
| April, May | June |
| July, August | September |
| October, November | December |
Candidates may not take the same section of the exam more than once in a two-month testing window.
Continue to: State Requirements
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