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96 AI-enriched questions · Free to start

CPA Exam Practice Questions — AUD, BAR, FAR, REG

Practice questions for all four CPA Exam sections. AI-enriched with examiner intent and predicted scaled score. Built for the 2024 CPA Evolution format.

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Practice by topic

Foundation → Application → Exam Level difficulty progression on every topic.

Auditing and Attestation (AUD)

Business Analysis and Reporting (BAR)

Financial Accounting and Reporting (FAR)

Regulation (REG)

Examiner Insight

FAR is the hardest section — it has the most content and the lowest pass rate. Candidates who pass FAR first have significantly higher overall pass rates. Start with FAR, then AUD, then REG, and finish with BAR. Do not take two sections simultaneously.

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Frequently asked questions

What is the CPA Exam pass rate?

Each section of the CPA Exam has approximately a 45–55% pass rate per sitting. FAR consistently has the lowest pass rate. Scaled score of 75 or above is required to pass each section.

How is the CPA Exam structured?

The CPA Exam has four sections: AUD (Auditing and Attestation), BAR (Business Analysis and Reporting), FAR (Financial Accounting and Reporting), and REG (Regulation). Candidates must pass all four within 30 months.

How long does it take to pass all four CPA sections?

Most candidates take 12–18 months to pass all four sections. Studying one section at a time, with 8–12 weeks of preparation per section, is the most effective strategy.

What changed with the 2024 CPA Evolution?

The CPA Evolution restructure replaced BEC (Business Environment and Concepts) with three discipline sections: BAR, ISC (Information Systems and Controls), and TCP (Tax Compliance and Planning). All candidates must pass AUD, FAR, and REG plus one discipline.

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