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You will have 4 total hours to complete your exam. How you allocate this time among testlets is entirely up to you. If you do not manage your time well, you may not have enough time to answer all of the questions.
Because each section has a different number of questions, your time per testlet should not always be the same. The table below shows how many minutes you should plan to spend on each testlet for each section.
| How to Allocate Your CPA Exam Time | |||||
| per Testlet, in minutes | |||||
| Testlet | Format | AUD | BEC | FAR | REG |
| 1 | MCQ | 45 | 38* | 41* | 47* |
| 2 | MCQ | 45 | 38* | 41* | 47* |
| 3 | TBS | 36 | 40 | 36 | 36 |
| - 15 MINUTE BREAK (not counted toward total time) - | |||||
| 4 | TBS | 54 | 40 | 54 | 54 |
| 5 | TBS/WC | 54 | 60 | 54 | 54 |
| Total Time | 234 | 216 | 226 | 238 | |
| Extra Time | 6 | 24 | 14 | 2 | |
| Total Time Allowed | 240 | 240 | 240 | 240 | |
*rounded down
To meet these goals, aim to spend 1.25 minutes (1:15) per Multiple-Choice Question and 18 minutes per Task-Based Simulation. This will leave you with enough time to review before submitting each testlet.
For BEC, we recommend spending slightly more time on each Task-Based Simulation to account for the final testlet of Written Communications. Aim to spend 20 minutes on each Task-Based Simulation and Written Communication.
Any left-over time can be added to later testlets to help ensure you are answering them to the best of your ability. Do not leave the test center early just because you have finished.
You will get a note board at the test center. One of the first things you should do is write down the times you should be finishing each testlet to help you stay organized.
The CPA Exam timer will count down from 4 hours 0 minutes (4:00) and will switch to minutes:seconds at the 2-minute mark. Use shorthand for hours:minutes to help you write down your progress more quickly.
| Completion Times and Time Remaining | Completion Times and Time Remaining||||
| AUD | BEC | FAR | REG | |
| Start | 4:00 | 4:00 | 4:00 | 4:00 |
| After Testlet 1 | 3:15 | 3:22 | 3:19 | 3:13 |
| After Testlet 2 | 2:30 | 2:44 | 2:38 | 2:26 |
| After Testlet 3 | 1:54 | 2:04 | 2:02 | 1:50 |
| After Testlet 4 | 1:00 | 1:24 | 1:08 | 0:56 |
| After Testlet 5 | 0:06 | 0:24 | 0:14 | 0:02 |
If you feel you may run out of time for a particular question before you are able to determine the answer, make your best educated guess so you can stay on schedule. Flag the question for review in case you have time to return at the end of the testlet!
Focus on the exam timer and not on your watch. Stick with your time budget and you will be able to finish in plenty of time.
Looking for more tips? Check out our full list!
Getting ready to sit? Check out our CPA Exam day tips!