Uniform CPA Examination · 2027 Blueprints
CPA Practice Exam: FAR, AUD, REG, BAR, ISC and TCP
Practice every section of the Uniform CPA Exam: the three Core sections everyone takes and the Discipline section you choose. Each section has free drills by Blueprint topic, task-based simulations and a four-hour mock in the real five-testlet format.
Four hours and five testlets in the real format for any section, scored by Blueprint area, with a reason for every answer.
Or start with a free drill- 494 original multiple-choice questions with a reason for every option
- 42 task-based simulations with exhibits and part-by-part scoring
- 6 full four-hour mocks in the real five-testlet format
On January 1, Year 1, Gant Co. issued $100,000 of five-year bonds with a 6% stated rate paid annually, for $92,016 to yield 8%. Using the effective interest method, what is interest expense for Year 1?
All six CPA Exam sections
Pass the three Core sections and one Discipline section. One CPA pass covers every full mock and unlimited drills for all six. CPA Exam overview
Core: everyone takes all three
How the CPA Exam works
- Sections
- Three Core sections everyone takes (AUD, FAR, REG) plus one Discipline section you choose (BAR, ISC or TCP)
- Time per section
- 4 hours, in 5 testlets: two of multiple-choice questions, then three of task-based simulations
- Breaks
- A standard 15-minute break is offered after testlet 3 and does not count against your time; other breaks between testlets do
- Passing score
- A scaled score of 75 on a 0–99 scale. The scaled score is not a percentage of questions answered correctly
- Fee
- US$268.59 per section exam fee in NASBA-served jurisdictions (as of July 4, 2026), plus your board’s application or registration fees
- Credit window
- Most jurisdictions now give you 30 months to pass all four sections; check your board’s rule and when its clock starts
- Core testing
- Core sections test year-round on the current platform. From July 12, 2027 the CPA Exam moves to a new delivery platform with quarterly windows (July 12–September 30, October 1–December 15)
- Discipline testing
- Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform
Questions, testlets and score weights by section
| Section | Multiple-choice | Simulations | Testlets | Weights (MCQ / TBS) | Practice |
|---|---|---|---|---|---|
| FAR Core | 50 | 7 | 25 · 25 · 2 · 3 · 2 | 50% / 50% | Mock exam |
| AUD Core | 78 | 7 | 39 · 39 · 2 · 3 · 2 | 50% / 50% | Mock exam |
| REG Core | 72 | 8 | 36 · 36 · 2 · 3 · 3 | 50% / 50% | Mock exam |
| BAR Discipline | 50 | 7 | 25 · 25 · 2 · 3 · 2 | 50% / 50% | Mock exam |
| ISC Discipline | 82 | 6 | 41 · 41 · 1 · 3 · 2 | 60% / 40% | Mock exam |
| TCP Discipline | 68 | 7 | 34 · 34 · 2 · 3 · 2 | 50% / 50% | Mock exam |
Source: AICPA CPA Exam Blueprints effective January 1, 2027. Every section is four hours.
What makes these mocks like the real exam
- Five testlets in the official order and counts: two multiple-choice testlets, then three task-based simulation testlets. Once you submit a testlet, you cannot go back.
- A four-hour clock with the 15-minute standard break after testlet 3, which stops the clock as on exam day.
- Multiple-choice questions drawn at the middle of each Blueprint area’s range, and a weighted score using the section’s real MCQ/TBS split (60/40 for ISC, 50/50 for the others).
- Simulations with exhibits such as schedules, draft memos and reports, answered with dropdowns and whole-number entries and scored part by part.
- A reason for every answer option, the worked solution and the standard, code section or rule behind the key.
Sit a full CPA section under the real clock
Four hours and five testlets in the real format for any section, scored by Blueprint area, with a reason for every answer.
Or start with a free drillCommon questions
What are the CPA Exam sections?
Every candidate passes three Core sections, Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG), plus one Discipline section of their choice: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) or Tax Compliance and Planning (TCP).
How long is each CPA Exam section?
Four hours. Each section has five testlets: two of multiple-choice questions, then three of task-based simulations. Once you submit a testlet you cannot go back to it.
What score do you need to pass the CPA Exam?
A 75 on each section, on a scale of 0 to 99. The scaled score is not a percent correct.
How long do I have to pass all four sections?
Most jurisdictions now give you 30 months to pass all four sections; check your board’s rule and when its clock starts.
When can I take the Discipline sections?
Discipline sections test only in set windows: January 1–31 and April 1–30, 2027, then July 12–August 12 and October 1–31, 2027 on the new platform.
Are these real CPA Exam questions?
No. The AICPA does not release live exam questions. These are original practice questions and simulations written to the 2027 CPA Exam Blueprints. Independent practice, not affiliated with or endorsed by the AICPA or NASBA.
What do the simulations here include?
Each simulation gives you exhibits (schedules, memos, draft reports, data tables) and several separately scored parts answered with dropdowns or whole-number entries, including document-review tasks. They do not include tasks that require searching the authoritative literature.
Exam format, weights, fees and testing windows checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions and simulations written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA. Uniform CPA Examination is a registered trademark of the AICPA.