CPA Exam exam: 57 questions, 4 hours, free practice
The CPA Exam exam, owned by the AICPA and NASBA, has 57 scored questions and a 240-minute limit. Passing standard: not published by the AICPA and NASBA. We have not recorded the exam fee. Figures checked 2026-10-08 against the published pages of the AICPA and NASBA.
Exam at a glance
| Item | Detail | Checked |
|---|---|---|
| Owner | AICPA and NASBA (aicpa-cima.com) | 2026-10-08 |
| Delivered by | Prometric | 2026-10-08 |
| Questions | 57 scored | 2026-10-08 |
| Time allowed | 240 minutes | 2026-10-08 |
| Passing standard | not published by the AICPA and NASBA | 2026-10-08 |
| Exam fee | Not recorded here (AICPA and NASBA exam page) | 2026-10-08 |
| Retake rule | See the owner's handbook (AICPA and NASBA) | 2026-10-08 |
| Languages offered | English | 2026-10-08 |
| Outline version | Uniform CPA Examination Blueprints, Core section Financial Accounting and Reporting (FAR), approved by the AICPA Board of Examiners Sept. 12, 2024, effective January 2025 (Outline) | 2026-10-08 |
| Last verified | 2026-10-08 | 2026-10-08 |
Last verified 2026-10-08. No question in this bank has a scheduled re-check date.
Free practice
Practice and timed mocks are free, with right or wrong on every answer and your total score. The full analysis is $39, once.
Do you need it to work?
All states: a CPA license comes from a state board of accountancy, and NASBA lists passing the Uniform CPA Examination among the requirements. NASBA, CPA Licensure, retrieved 2026-10-08.
What is on the exam
| Domain | Weight |
|---|---|
| Area I: Financial Reporting | 35% |
| Area II: Select Balance Sheet Accounts | 35% |
| Area III: Select Transactions | 30% |
Official outline: assets.ctfassets.net/rb9cdnjh59cm/1d9ydyuIVC3QtqOXyX2qz1/3fd82939b1674a08f93a597499ec3b2a/CPA_Exam_Blueprints_2025.pdf, checked 2026-10-08.
How hard is it: pass rate
This page does not show a pass rate yet. We add a figure only after we read it on AICPA and NASBA's own page and record the year it covers, so a number here always has a year and a source.
What it costs and how long it takes
| Item | Detail | Checked |
|---|---|---|
| Typical time to a license | About 60 months (an estimate, method below) | 2026-10-12 |
How these were worked out
Months: NASBA describes the traditional pathway as a bachelor's degree plus 30 additional semester credits (150 semester hours total) and one year of experience; the newer pathway is a 120-hour bachelor's plus two years of experience. 150 semester hours at 30 hours per academic year = 5 years = 60 months for the education alone; the 120-hour pathway cuts that to 48 months. Boards set the rules, so check the state. Months is nominal full-time schooling, not a measured time.
How these questions are made
The questions are drafted with AI (Anthropic's Claude) from the official outline and primary sources. They are not copied from real exams. The DecipherU item team checks each one against the source it cites, and a blind independent AI review answers each without the key. A licensed professional has not reviewed them unless this page says so. Details are on the AI disclosure page.
Who stands behind this page
- Accountable editor
- Julian Calvo, Ed.D., founder. Ed.D. in Learning Sciences (University of Miami), MBA (Lynn University), Master's in Organizational Learning and Leadership (Barry University). His credentials are in learning sciences and assessment design, not in the field this exam covers.
- Licensed professional review
- None on record. No licensed professional has reviewed this question bank. It is drafted with AI and checked against its cited sources by the DecipherU item team.
- How the questions are made
- Drafted with AI (Anthropic's Claude) from the official outline and primary sources, then checked against the source each question cites by the DecipherU item team. Julian Calvo designed this method. No real exam content is used. Read the AI disclosure and the methodology.
- What this bank shows
- 90 live questions; 90 cite at least one primary source. None carries a scheduled re-check date.
- Facts last checked
- . Found a mistake? Report it in the corrections log.
Frequently asked questions
How many questions are on the CPA Exam exam?
The exam has 57 scored questions. Source: AICPA and NASBA, checked 2026-10-08.
How long is the CPA Exam exam?
You have 240 minutes in total. Source: AICPA and NASBA, checked 2026-10-08.
What score do you need to pass the CPA Exam exam?
Passing standard: not published by the AICPA and NASBA. Source: AICPA and NASBA, checked 2026-10-08.
How much does the CPA Exam exam cost?
We have not recorded the exam fee yet. AICPA and NASBA sets it, so check its exam page before you register.
What is the CPA Exam pass rate?
This page does not show a pass rate yet. We add one only after reading it on AICPA and NASBA's own page, with the year it covers.
Are the CPA Exam practice questions real exam questions?
No. They are original questions drafted with AI from the official outline and primary sources. No real exam content was used.
Sources
- Uniform CPA Examination Blueprints, Core section Financial Accounting and Reporting (FAR), approved by the AICPA Board of Examiners Sept. 12, 2024, effective January 2025, AICPA and NASBA, retrieved 2026-10-08.
Last verified 2026-10-08. Questions are AI-drafted and source-checked. DecipherU is not affiliated with the AICPA, NASBA or Prometric. Every practice question is original and written from the published blueprint and primary standards. Found a mistake? Read the corrections log or report it there.