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How many questions are on the CPA Exam?

Each section is four hours, with 50 to 82 multiple-choice questions and 6 to 8 task-based simulations, depending on the section. You need 75 on each one, on a 0 to 99 scale. As of October 2026, 2026 pass rates run from 44% for FAR and BAR up to 80% for TCP.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

Questions in each section

SectionMultiple choiceSimulations
AUD (Core)787
FAR (Core)507
REG (Core)728
BAR (Discipline)507
ISC (Discipline)826
TCP (Discipline)687

Every section has five testlets. The first two are multiple choice, split evenly, and the last three are simulations. Once you submit a testlet, you can’t go back to it.

The passing score is 75, not 75%

Scores run from 0 to 99, and you need at least 75 on each section. That 75 isn’t a percentage of questions right. The AICPA scales your score to account for how hard each question was, and there’s no curve or quota.

Multiple choice and simulations each count for 50% of the score on AUD, FAR, REG, BAR and TCP. On ISC, multiple choice counts for 60% and simulations for 40%.

Pass rates in 2026

SectionQ3 20262026 so far (Q1 to Q3)
AUD52.2%50.0%
FAR44.5%43.5%
REG65.4%66.3%
BAR44.4%43.9%
ISC70.2%68.6%
TCP80.1%79.8%

These are the AICPA’s figures, published on October 22, 2026. The AICPA advises against comparing them with rates from before the exam changed in January 2024.

What the two question types look like

Multiple-choice questions ask you to pick the one correct answer. Task-based simulations are short case studies, where you might fill in a schedule or work through a set of documents.

You can use a four-function calculator and a spreadsheet tool on screen. The spreadsheet is like Excel, but not identical.

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Everything else, in one place

OverviewCPA ExamScoringHow CPA Exam scoring worksBookingHow to sign up for and schedule the CPA ExamCostHow much does the CPA Exam cost?What to bringWhat to bring to the CPA ExamOnline examCan you take the CPA Exam online?Blueprints and booksCPA Exam study guide: the AICPA BlueprintsPractice testCPA practice testWhere to learnWhere to study for the CPA Exam
Sources: AICPA & CIMA and 2 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.