Before signing up for the CPA exam, most states require the completion of 150 credit hours. This requirement varies by state. Each state's CPA certification page will list criteria needed to sit for the exam.
The auditing and attestation section is 4 1/2 hours long. The test consists of three sets of 30 multiple-choice questions, of which five do not count toward your score, and two simulations.
The business environment and concept section is 2 1/2 hours. This section consists of three sections of 30 multiple-choice questions, of which five are not scored. There is no simulation for this section.
The financial accounting and reporting section is four hours long. The test consists of three sets of 30 multiple-choice questions, of which five are not scored, and two simulations.
The regulation section is three hours long. The test consists of three sets of 24 multiple-choice questions, of which four are not scored, and two simulations.