The CPA Exam is a computer-based test comprised of four sections. The current exam administered by the AICPA — takes a total of 16 hours for all four-parts. Auditing and Attestation (AUD) — 4 Hours (72 questions and eight task-based simulations). Business Environment and Concepts (BEC) — 4 Hours (62 questions, four task-based simulations and three written communications tasks). Financial Accounting and Reporting (FAR) — 4 Hours (66 questions and eight task-based simulations). Regulation (REG) — 4 Hours (76 questions and eight task-based simulations). This test is for preparation of AUD part which encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.