How Many Questions Are on the CPA Exam? 2026 Counts

The exact 2026 count by section

All six sections use the same five-testlet sequence

The first two testlets contain MCQs, and the final three contain TBSs. Within an open testlet, a candidate can move among its questions. Once that testlet is submitted, it cannot be reopened, and the next testlet does not become available until the prior one is submitted.

The section-specific split matters. AUD places 39 MCQs in each opening testlet, while FAR and BAR place 25 in each. REG uses three TBSs in the final testlet instead of two. ISC begins its simulation half with one TBS, then three, then two. Knowing the sequence lets you recognize whether slow progress is a knowledge problem or a pacing problem.

A full CPA path has a different count for each Discipline choice

The three required Core sections total 200 MCQs and 22 TBSs. Adding BAR produces 250 MCQs and 29 TBSs across the four passed sections. Adding ISC produces 282 MCQs and 28 TBSs. Adding TCP produces 268 MCQs and 29 TBSs. These totals span four separate four-hour sections, not one sitting.

Use that comparison only to understand inventory. It should not decide the Discipline. Candidate experience, Blueprint fit, and performance on representative questions are stronger decision evidence than the fact that one path contains more MCQs or one fewer simulation.

Question share is not score share

Use counts to rehearse pacing without inventing equal minutes

• Start by timing an MCQ block that matches one published testlet, such as 25 FAR questions or 39 AUD questions. Then complete a simulation block separately. Record both completion time and decision quality. Do not force a single average-minutes-per-item target across MCQs and TBSs because the item types ask for different work.
• The most useful review note names the testlet type, the decision that caused delay, and the correction. For example: spent too long rebuilding an ISC exhibit map; next time read the requirement first and label each exhibit by the fact it supplies. That note creates a repeatable adjustment, while a bare statement such as 88 questions does not.

Scope and annual verification rule

This guide focuses on current question counts and the cross-section item table. Use the CPA Exam sections guide for the broad structure and section-selection journey, and use individual section-format guides for section-specific mechanics. Use the scoring guide for the passing score, scaling, and score weights beyond the limited warning needed to interpret these counts.

The source is the Uniform CPA Examination Blueprints approved August 18, 2025 and effective January 2026, plus the current AICPA format guidance. Blueprints are typically published once or twice a year. Recheck the active package before using these numbers for a later testing year or after AICPA announces an exam redesign.