Subjects,Weightage and Format

Subjects	Duration	Multiple Choice Questions	Simulations (Case Study)	Content Specification Outline (in brief)
Auditing & Attestation (AUD)	4½ hrs	70%	30%	Covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.
Financial Accounting & Reporting (FARE)	4 hrs	70%	30%	Covers knowledge of generally accepted accounting principles for business enterprises, notfor- profit organizations, and governmental entities, and the skills needed to apply that knowledge.
Regulation (REG)	3 hrs.	70%	30%	Covers the knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
Business Environment & Concepts (BEC)	2½ hrs.	100%	NIL	Covers the knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

Schedule And Location

The computer-based CPA examination is administered six days a week, during the first two months of each calendar quarter. This two-month period of each calendar quarter is called a "testing window".

Testing Window	Closed
January - February	March
April – May	June
July – August	September
October – November	December

Venue Of Exams

The Uniform CPA Examination is delivered in a computer-based format at over 300 Prometric test centers across the United States. One can take the exam from any Prometric test center of his/her choice irrespective of the State Board under which he/she is registered to take the exam. The examination is not administered outside of the United States. Hence, international candidates will have to travel to the United States to take the exam.