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 FAR part which encompasses the largest volume of information, which can make it challenging. However, most students take several classes relevant to this section of the exam during their degree program, so it is also likely to be relatively fresh.