CPA Exam Question Counts: Planning for 2027
Compare the latest published CPA Exam MCQ and simulation counts, explore each section’s format and score weights, and plan your practice for 2027.
Use the latest verified format to build your practice plan. This is not a confirmed 2027 Blueprint table. The official source reviewed September 15, 2026 still links the specification effective January 1, 2026. The section explorer and tables below label that baseline so you can prepare now and recheck the applicable specification before your sitting.
3 Core + 1 Discipline
The baseline route combines AUD, FAR, and REG with BAR, ISC, or TCP.
5 testlets per section
Two MCQ groups followed by three groups of task-based simulations.
Practice both formats
Question counts help structure a mock; explanations help diagnose what to study next.
See how your section is put together
Select a section to see its testlet sequence and scoring split. This is a planning diagram, not a replica of the announced 2027 exam interface. The counts stay tied to the reviewed 2026 specification.
Interactive format explorer · 2026 specification
FAR: Financial Accounting and Reporting
Core · 4 hours · 50 MCQs + 7 TBSs
- Testlet 125MCQs
- Testlet 225MCQs
- Testlet 32TBSs
- Testlet 43TBSs
- Testlet 52TBSs
Score weights are not a recommended division of study hours or a percentage-correct passing rule.
If calculations are accurate but simulations break down, practice the full path from source document to adjustment to presentation. Record whether the error came from the rule, the calculation, or the final classification.
Try free FAR questions →MCQs, simulations, and testlets by section
MCQ means multiple-choice question. TBS means task-based simulation. A TBS can ask you to interpret exhibits and complete several related responses, so its count is not a measure of the amount of work or its scoring contribution.
| Section | MCQs | TBSs | MCQ testlets | TBS testlets | Score split: MCQ / TBS |
|---|---|---|---|---|---|
| AUDCore | 78 | 7 | 39 + 39 | 2 + 3 + 2 | 50% / 50% |
| FARCore | 50 | 7 | 25 + 25 | 2 + 3 + 2 | 50% / 50% |
| REGCore | 72 | 8 | 36 + 36 | 2 + 3 + 3 | 50% / 50% |
| BARDiscipline | 50 | 7 | 25 + 25 | 2 + 3 + 2 | 50% / 50% |
| ISCDiscipline | 82 | 6 | 41 + 41 | 1 + 3 + 2 | 60% / 40% |
| TCPDiscipline | 68 | 7 | 34 + 34 | 2 + 3 + 2 | 50% / 50% |
Sources: AICPA Blueprint and testlet guide and AICPA scoring explanation. The section with fewer questions is not automatically easier. A score of 75 is not 75% correct.
MCQ counts answer a pacing question
Use the number of items to understand the size of a testlet and to practice working through a mixed set. Afterward, identify whether wrong answers came from a knowledge gap, a missed qualifier, or an incomplete calculation. Repeating an answer you remember is a weak check of understanding.
Simulation counts answer a format question
Use simulations to connect the rule to evidence and a required response. Practice selecting relevant exhibits, separating facts from assumptions, and checking the final output. Completing more MCQs does not show that you can perform those tasks under time pressure.
Turn question counts into a useful practice routine
A daily volume target is easy to count but does not tell you what you learned. A more useful routine produces an error explanation, a corrected approach, and evidence that you can apply it to something you have not already seen.
Attempt
Choose a manageable fresh set. Commit to an answer before opening the explanation.
Diagnose
Write down why the answer failed: concept, evidence, calculation, reading, or pacing.
Apply
Try another scenario or a simulation using the same concept. Explain the connection.
Recheck
Return later with a fresh set. Use recurring mistakes to choose the next study block.
| What happens in practice | A useful next exercise | Evidence of improvement |
|---|---|---|
| You recognize the term but miss the scenario | Explain the rule, its conditions, and one exception before another fresh MCQ set. | You can explain why the other choices fail. |
| You know the rule but lose track of exhibits | Work through a TBS and label which document supports each response. | Your output can be traced back to the relevant evidence. |
| Your untimed work is stronger than your timed work | Use a bounded timed set, then review where you paused or restarted. | The same mistake is less frequent when time is limited. |
| A repeated set looks much better than a fresh set | Change the scenario and mix nearby topics instead of replaying memorized answers. | The improvement survives a different question. |
These are editorial study examples, not a validated score prediction. Use the study planner to organize available time and the simulation strategy guide for exhibit-based work.
Choose the section you are studying next
Every candidate needs the three Core sections and one Discipline under the current structure. Start with the guide and sample questions for your next sitting. These links also help you evaluate the explanations before creating an account.
Auditing and Attestation
AUD covers ethics and professional responsibilities, risk assessment, audit and attestation procedures, evidence, conclusions, and reporting.
Financial Accounting and Reporting
FAR covers financial reporting frameworks, financial-statement accounts and transactions, and state and local government accounting.
Taxation and Regulation
REG covers ethics and professional responsibilities related to tax practice, business law, federal taxation of property transactions, individuals, and entities.
Business Analysis and Reporting
BAR extends reporting and analysis into topics such as financial-statement analysis, technical accounting and reporting, and state and local government accounting.
Information Systems and Controls
ISC focuses on information systems, data management, security, business processes and controls, and IT audit and advisory work including SOC engagements.
Tax Compliance and Planning
TCP extends REG into more complex individual and entity tax compliance, tax planning, property transactions, and personal financial planning.
Three update checks for a 2027 sitting
Use these checks when setting up your course or mock exam. They cover different kinds of change and should not be collapsed into a single “2027-ready” label.
Exam interface
The July platform transition is announced. Check official tutorials and navigation guidance as they become available; a practice tool should identify what interface it actually models.
See the July transition →Applicable Blueprint
Check the effective date, item counts, score weights, and content areas. If a later specification is published, compare it with your course before assembling a full mock.
Review the Blueprint guide →Tax and pronouncement dates
For changing law or standards, verify the official testing policy and the tax or rule period used by a question. REG and TCP practice should make those assumptions clear.
Read the official testing policy →Frequently Asked Questions
- Are these confirmed 2027 CPA Exam question counts?
- No. This planning edition uses the published 2026 AICPA Blueprint reviewed on September 15, 2026. It identifies the source version explicitly. Check the Blueprint applicable to your actual 2027 sitting before relying on the counts for a final mock exam.
- How many questions are in each CPA Exam section?
- The 2026 planning baseline has AUD: 78 MCQs and 7 TBSs; FAR: 50 and 7; REG: 72 and 8; BAR: 50 and 7; ISC: 82 and 6; TCP: 68 and 7. These are section-specific item counts, not an estimate of how many practice questions you need to pass.
- What is a testlet?
- A testlet is a group of exam questions. In the published baseline, each section contains five testlets: two groups of multiple-choice questions followed by three groups of task-based simulations.
- Does a passing score of 75 mean answering 75% correctly?
- No. The CPA Exam uses a scaled score, and 75 is the passing score on that scale. Do not convert the number of questions in the table into a required number of correct answers.
- Should I study MCQs and simulations in the same ratio as their counts?
- No. Item counts and score weights describe different things. A simulation can require several related tasks. Plan practice using your weak topics, ability to work through exhibits, and timed performance instead of dividing study time by question count.
- How many practice questions should I complete each day?
- There is no universal daily question count that proves readiness. Choose a manageable set, attempt it without the explanation, review the reason for each error, then check whether you can apply the same idea to a fresh question or simulation.
- Does the July 2027 interface announcement replace the Blueprint?
- No. The announced platform transition concerns exam delivery, the interface, and adjusted testing and score-release schedules. Use the applicable Blueprint for tested content and format, and official interface guidance for exam navigation.
- Can I try CPAPass questions before creating an account?
- Yes. The linked free section practice pages provide sample questions and explanations. Create a free CPAPass account when you want to continue with the product practice workflow and weak-topic history.
This page separates the 2027 planning edition from the 2026 specification it uses. See the 2026 question-count edition for the dated archive. Source facts and editorial study examples are identified separately; no practice-question quota or pass guarantee is implied.