CPA Exam Changes

Let us help you prepare for new and ongoing changes to the Uniform CPA Examination.


Pa. State Board of Accountancy is Granting Extensions For Some License Applicants

Due to delayed reporting of CPA exam results during the second and fourth quarters of 2017, candidates who took the exam during the second, third, and fourth quarters of 2017, and had previously passed sections where the credit may be expiring, may request, in writing, an extension for those expiring sections to June 30, 2018 from the PA State Board of Accountancy to either P.O. Box 2649, Harrisburg, PA 17105-2649 or

For more details about how to request an extension, please follow guidelines provided here.

FAQ: CPA Exam Score Release Timeline

AICPA Announces Changes to CPA Exam

Section Content Changes at a Glance

Previous Exam
(14 hours)

Current Exam (April 1, 2017)
(16 hours)

Audit & Attestation 90 MCQs
7 TBSs
72 MCQs
8 TBSs
Financial Accounting & Reporting 90 MCQs
7 TBSs
66 MCQs
8 TBSs 
Regulation 72 MCQs
6 TBSs
76 MCQs
8 TBSs 
Business Environment & Concepts 72 MCQs
3 Written Responses
62 MCQs
4 TBSs
3 Written Responses 
MCQs = Multiple-choice questions
TBSs = Task-based simulations

Other Changes Include...

  • BEC & REG sections will now be four hours each. Total testing time will be 16 hours (four hours for each section)
  • Fifteen-minute standardized break (does not count against testing time) has been added. Optional breaks still permitted (count against testing time).
  • New exam blueprints has replaced the Content Specification Outline (CSO) and Skill Specification Outline (CSO).
  • There will be a 10-day extension to testing window each quarter in the months of March, June, September, and December (beginning June 2016).
  • Any combination of passing previous exam sections and current exam sections (within 18 month window) will count toward licensure.

NEW! Document Review Simulations

Beginning in July 2016, the CPA Exam includes Document Review Simulations (DRS). Fill out this form to access exclusive walk-through videos to help prepare.