CPA Exam Changes

The next version of the Uniform CPA Examination has launched as of April 1, 2017.

Are you prepared?

2017 Second Quarter Score Release Delay Extension Request

The Pennsylvania State Board of Accountancy is accepting requests for CPA Examination credit extensions for those affected by the late release of scores from the CPA exam during 2017 second quarter.

For more details about how to request and 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 4 hours each. Total testing time will be 16 hours (4 hours for each section)
  • 15-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 walkthrough videos to help prepare.