The CPA exam lasts a total of 14 hours. It has four different sections, with two sections lasting four hours and two sections lasting three hours.
The first section is Auditing and Attestation, which lasts four hours. The second section is Financial Accounting and Reporting, which also lasts four hours. The third section is Regulation, which lasts three hours, and the last section is Business Environment and Concepts, which also lasts three hours. Each section of the exam has multiple groups of 24 to 30 multiple-choice questions and several task-based simulations. Applicants have 18 months to take all four sections of the exam and may take the sections in any order.