{"id":71,"date":"2026-05-20T14:00:45","date_gmt":"2026-05-20T05:00:45","guid":{"rendered":"https:\/\/gaap-bridge.com\/?p=71"},"modified":"2026-05-20T14:47:41","modified_gmt":"2026-05-20T05:47:41","slug":"uscpa-02-overview-of-the-uscpa-exam","status":"publish","type":"post","link":"https:\/\/gaap-bridge.com\/?p=71","title":{"rendered":"USCPA 02 \u2013 Overview of the USCPA Exam"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Hello everyone, this is Global CPA ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Following my previous post comparing IFRS and US GAAP, I thought it would be helpful to organize the overall structure of the USCPA exam itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whenever I prepare for any exam, I personally believe that understanding the overall framework of the test is one of the most important starting points.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">First of all, once you pass your first section, you must pass the remaining three sections within 18 months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Candidates must receive a score of 75 or higher to pass each section.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(Compared to the Korean CPA exam passing score of 60, the cutoff honestly feels higher than many people initially expect )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike many traditional paper-based accounting exams that still exist today, the USCPA adopted the Computer-Based Test (CBT) format as early as 2004.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, before starting the USCPA journey, the only CBT-style exam I had experienced was TOEFL when I was younger, so it definitely took some time for me to adapt to studying and testing entirely on a computer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fortunately, once you start practicing consistently with Becker (which I\u2019ll discuss in the next post), you adapt surprisingly quickly .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many people still consider the USCPA easier than the Korean CPA exam despite the relatively high passing score.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One major reason is the exam format itself.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike the Korean CPA second-stage exam, which heavily emphasizes written calculations and solution processes, the USCPA is largely built around objective testing from a massive question bank.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As long as you can identify the correct answer efficiently, you can cover a huge amount of material.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The exam consists of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>MCQ (Multiple Choice Questions)<\/strong><\/li>\n\n\n\n<li><strong>TBS (Task-Based Simulations)<\/strong><\/li>\n\n\n\n<li><strong>WC (Written Communication)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">MCQs are standard multiple-choice questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TBS questions simulate practical work situations by providing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>emails<\/li>\n\n\n\n<li>documents<\/li>\n\n\n\n<li>exhibits<\/li>\n\n\n\n<li>accounting data<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">and asking candidates to solve realistic accounting scenarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">WC used to exist only in BEC before the CPA Evolution changes introduced in January 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the updated exam structure, WC has been removed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There have also been discussions about the possibility of written communication returning in future revisions, so hopefully everyone preparing now can pass before another major change arrives ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One interesting feature unique to CBT exams is the adaptive testing method often referred to as \u201cItem Response Theory.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The concept is simple:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>candidates who perform well may receive more difficult follow-up questions<\/li>\n\n\n\n<li>candidates who struggle may receive relatively easier follow-up questions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Since the MCQ portion is divided into two separate testlets, if Testlet 2 suddenly feels more difficult after finishing Testlet 1, that is generally considered a positive sign <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are also \u201cpretest questions\u201d included for statistical purposes that do not affect your score at all.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So even if you encounter completely unfamiliar questions during the exam, there is no reason to panic too much.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Honestly, across all four sections, I probably left close to ten questions unsolved\u2026 and still passed <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">USCPA Exam Structure<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Section<\/th><th>Type<\/th><th>Exam Time<\/th><th>MCQ<\/th><th>TBS<\/th><\/tr><tr><td>AUD<\/td><td>Core<\/td><td>4 hours<\/td><td>78 (50%)<\/td><td>7 (50%)<\/td><\/tr><tr><td>FAR<\/td><td>Core<\/td><td>4 hours<\/td><td>50 (50%)<\/td><td>7 (50%)<\/td><\/tr><tr><td>REG<\/td><td>Core<\/td><td>4 hours<\/td><td>72 (50%)<\/td><td>8 (50%)<\/td><\/tr><tr><td>BAR<\/td><td>Discipline<\/td><td>4 hours<\/td><td>50 (50%)<\/td><td>7 (50%)<\/td><\/tr><tr><td>ISC<\/td><td>Discipline<\/td><td>4 hours<\/td><td>82 (60%)<\/td><td>6 (40%)<\/td><\/tr><tr><td>TCP<\/td><td>Discipline<\/td><td>4 hours<\/td><td>68 (50%)<\/td><td>7 (50%)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The full names of each section are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AUD \u2014 Audit and Attestation<\/li>\n\n\n\n<li>FAR \u2014 Financial Accounting and Reporting<\/li>\n\n\n\n<li>REG \u2014 Taxation and Regulation<\/li>\n\n\n\n<li>BAR \u2014 Business Analysis and Reporting<\/li>\n\n\n\n<li>ISC \u2014 Information Systems and Controls<\/li>\n\n\n\n<li>TCP \u2014 Tax Compliance and Planning<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The three Core sections are mandatory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Among the three Discipline sections, candidates only choose one.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Back when I took the exam in 2023, these topics were all combined into a single section called BEC, so the structure has changed quite a bit since then.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All exams last four hours.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Candidates can take optional breaks between sections, but only the official 15-minute break after Section 3 does not reduce the remaining exam time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every other break continues to consume testing time, so be careful.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Personally, I often felt rushed by the time I reached Testlet 5 in almost every section ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So if you are currently preparing, I highly recommend practicing time management during your study sessions as well.<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-ced03eaa-12f5-4d90-884d-7b51ed745432\" class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"581\" height=\"428\" src=\"https:\/\/gaap-bridge.com\/wp-content\/uploads\/2026\/05\/image-3.png?w=581\" alt=\"\" class=\"wp-image-75\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">(<a href=\"https:\/\/www.aicpa-cima.com\/resources\/download\/learn-what-is-tested-on-the-cpa-exam\">https:\/\/www.aicpa-cima.com\/resources\/download\/learn-what-is-tested-on-the-cpa-exam<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another important point is that TBS carries enormous weight.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Except for ISC, TBS accounts for at least 50% of the total score.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since there are relatively few TBS questions, each one carries significant scoring weight.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is why I believe focusing heavily on TBS practice through Becker is one of the most efficient scoring strategies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Honestly, the biggest difference between MCQ and TBS is not necessarily complexity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MCQs directly tell you what the question wants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TBS requires you to first figure out what the problem is actually asking by reading through materials carefully \u2014 very similar to real-world work situations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As long as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>your conceptual understanding is solid<\/li>\n\n\n\n<li>and your reading comprehension is good<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">TBS becomes much less intimidating over time <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h1 class=\"wp-block-heading\">2025 Pass Rates<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The 2025 global pass rate statistics showed TCP with the highest overall pass rate among the six sections.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Interestingly, many international candidates \u2014 myself included \u2014 often find TCP particularly difficult.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One reason the overall pass rate remains high is that many U.S. candidates already have practical familiarity with personal tax filings from everyday life.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meanwhile, candidates with stronger quantitative and accounting backgrounds often seem to perform relatively well in FAR and BEC-related topics.<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-9775363e-9eeb-47f3-87b4-48aef8090e57\" class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"669\" height=\"450\" src=\"https:\/\/gaap-bridge.com\/wp-content\/uploads\/2026\/05\/image-4.png?w=669\" alt=\"\" class=\"wp-image-77\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">(<a href=\"https:\/\/www.aicpa-cima.com\/resources\/article\/learn-more-about-cpa-exam-scoring-and-pass-rates?utm_source=chatgpt.com\">https:\/\/www.aicpa-cima.com\/resources\/article\/learn-more-about-cpa-exam-scoring-and-pass-rates?utm_source=chatgpt.com<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">Overall, I hope this post helped summarize the overall structure of the USCPA exam:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>exam format<\/li>\n\n\n\n<li>scoring system<\/li>\n\n\n\n<li>question types<\/li>\n\n\n\n<li>section composition<\/li>\n\n\n\n<li>and pass rates.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Since the CPA Evolution changes after 2024 split the old BEC section into BAR, ISC, and TCP, choosing the right Discipline section has become much more important than before.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the next post, I\u2019ll break down:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>what each section actually covers in detail<\/li>\n\n\n\n<li>how the old BEC topics were redistributed<\/li>\n\n\n\n<li>and how topic weighting works inside each discipline.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">All information in this post was summarized based on the official AICPA website and CPA Exam Blueprints.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thank you again for reading such a long post ?<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-b3195421-cefe-47d2-af47-3ba4c3383e33\" class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/gaap-bridge.com\/wp-content\/uploads\/2026\/05\/ayjjczto9pjmjim5kvhv-2.webp\" alt=\"\" class=\"wp-image-65\"  \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hello everyone, this is Global CPA ? Following my previous post comparing IFRS and US GAAP, I thought it would [&hellip;]<\/p>\n","protected":false},"author":276482313,"featured_media":65,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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