WHAT TYPE OF QUESTIONS ARE ASKED ON THE CPA EXAM?
The CPA exam includes multiple-choice questions and case studies called simulations. The relative weighting of the multiple-choice questions and simulations are as follows:• Multiple-choice portion: 70% • Simulation portion: 30%The multiple-choice portion of the exam appears as sequential testlets. Testlets are groups of questions that are constructed to appear together. Each exam section includes approximately three multiple-choice testlets. Each testlet will contain 24 to 30 items (questions). Each exam section, except Business Environment and Concepts, also includes two simulations. Each simulation is also considered a testlet. Simulations are condensed case studies that will test candidates’ accounting knowledge and skills using real life work-related situations. Each simulation is approximately 30-50 minutes in length and will complement the multiple-choice portion of the examination. All simulations are intended to assess knowledge and skills that are appropriate to expect of an
