Study guide
Score Scale and Testlets
Uniform CPA Examination Exam
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1 Chapter 1: CPA Exam Structure and Licensure Rules
1.1 CPA Evolution Model 1.2 Eligibility, Credit Window, and Scheduling Rules 1.3 Scoring, Pass Rates, and Blueprints
2 Chapter 2: CPA Scoring, Interface, and Exam Strategy
Score Scale and Testlets MCQ/TBS Weighting by Section Sample Test Interface Tools Exam-Day Time Management
3 Chapter 3: AUD Ethics, Independence, and Engagement Acceptance
3.1 Professional Responsibilities and Independence 3.2 Engagement Acceptance and Continuance 3.3 Audit Documentation and Quality Management 3.4 Audit Risk Foundations
4 Chapter 4: AUD Risk Assessment, Controls, and Evidence
4.1 Assertions and Risk Assessment 4.2 Internal Control Design and Operating Effectiveness 4.3 Substantive Procedures and Audit Evidence 4.4 Sampling, Analytics, and Estimates
5 Chapter 21: AUD Sampling, Analytics, and Accounting Estimates
21.1 Audit Sampling Risk and Sample Design 21.2 Substantive Analytical Procedures 21.3 Estimates, Fair Value, and Specialists 21.4 Data Analytics, Exceptions, and Follow-Up
6 Chapter 22: AUD Integrated Audits, IT Controls, and SOC Reliance
22.1 ICFR Integrated Audit Framework 22.2 IT General Controls and Application Controls 22.3 Service Organizations, SOC Reports, and CUECs 22.4 Control Deficiencies and Material Weaknesses
7 Chapter 5: AUD Reporting, Attestation, and Review Engagements
5.1 Audit Opinions and Modifications 5.2 Emphasis, Other Matter, and Going Concern 5.3 Review, Compilation, and Preparation Engagements 5.4 Attestation and Government Auditing Signals
8 Chapter 36: AUD Workbook - From Risk to Report
36.1 Risk-Assertion-Procedure Drill 36.2 Evidence Reliability Drill 36.3 Control Deficiency Classification Drill 36.4 Report Modification Decision Drill
9 Chapter 6: FAR Financial Statements and Reporting Framework
6.1 Conceptual Framework and Standard Setting 6.2 Financial Statement Presentation 6.3 Cash Flow Statement and Disclosures 6.4 Not-for-Profit Reporting Basics
10 Chapter 7: FAR Balance Sheet Accounts and Rollforwards
7.1 Cash, Receivables, and Reconciliations 7.2 Inventory and Cost Flow Errors 7.3 Property, Equipment, and Intangibles 7.4 Debt, Equity, and Contingencies
11 Chapter 8: FAR Selected Transactions and Measurement Models
8.1 Revenue Recognition: Five-Step Model 8.2 Leases, Income Taxes, and Impairment 8.3 Business Combinations and Consolidations 8.4 Accounting Changes, Errors, and Subsequent Events
12 Chapter 32: FAR Revenue, Leases, and Income Taxes Deep Dive
32.1 Revenue Contract Modifications and Variable Consideration 32.2 Lease Classification and Lessee Accounting 32.3 Deferred Tax Assets, Liabilities, and Valuation Allowances 32.4 Simulation Workflows for Revenue, Lease, and Tax Exhibits
13 Chapter 31: FAR Financial Instruments, Fair Value, and Derivatives
31.1 Financial Asset Classification and Measurement 31.2 Fair Value Hierarchy and Disclosures 31.3 Derivatives, Hedge Accounting, and Embedded Features 31.4 Foreign Currency and Comprehensive Income Signals
14 Chapter 24: FAR Consolidations, Equity Method, and Intercompany Workpapers
24.1 Consolidation Decision and Noncontrolling Interest 24.2 Acquisition-Date Measurement and Goodwill 24.3 Equity Method Income, Dividends, and Impairment 24.4 Intercompany Inventory, Debt, and Fixed Asset Eliminations
15 Chapter 9: FAR Governmental Accounting and Fund Reporting
9.1 Governmental Fund Types and Basis 9.2 Government-Wide Statements and Reconciliations 9.3 Budgetary Accounting and Encumbrances 9.4 Governmental and NFP Comparison Traps
16 Chapter 23: FAR Not-for-Profit and Special Reporting Topics
23.1 Not-for-Profit Net Assets and Restrictions 23.2 Contributions, Conditional Gifts, and Agency Transactions 23.3 Functional Expenses and Statement Presentation 23.4 Interim, Segment, and EPS Reporting Traps
17 Chapter 37: FAR Workbook - Journal Entries, Rollforwards, and Reconciliations
Adjusting Entry Workflow Account Rollforward Workflow Reconciliation and Error Correction Drill Statement Presentation Workpaper Drill
18 Chapter 10: REG Tax Procedure, Ethics, and Business Law
10.1 Tax Practice Ethics and Preparer Responsibilities 10.2 IRS Procedure, Statutes, and Penalties 10.3 Contracts, Agency, and Business Entities 10.4 Secured Transactions, Bankruptcy, and Priority
19 Chapter 11: REG Individual Federal Tax Workflows
11.1 Gross Income, Exclusions, and Adjustments 11.2 Filing Status, Dependents, and Deductions 11.3 Credits, Payments, and AMT Concepts 11.4 Retirement, Passive Activity, and Loss Limitations
20 Chapter 12: REG Property Transactions and Entity Taxation
12.1 Basis, Realized Gain, Recognized Gain, and Character 12.2 C Corporations and Shareholder Transactions 12.3 S Corporations, Partnerships, and Basis 12.4 Entity Tax Simulations and K-1 Workflows
21 Chapter 25: REG Entity Choice, Basis, and Owner Tax Consequences
25.1 C Corporation, S Corporation, and Partnership Comparison 25.2 Formation Contributions and Built-In Gain 25.3 Distributions, Redemptions, and Liquidations 25.4 Loss Limits: Basis, At-Risk, and Passive Rules
22 Chapter 26: REG Property Tax, Character, and Deferral Transactions
26.1 Capital, Ordinary, and Section 1231 Character 26.2 Depreciation Recapture and Unrecaptured Gain 26.3 Like-Kind Exchanges, Involuntary Conversions, and Installment Sales 26.4 Related-Party, Wash-Sale, and Imputed-Interest Traps
23 Chapter 33: REG Trusts, Estates, Gifts, and Exempt Organizations
33.1 Trust and Estate Income Tax Basics 33.2 Gift, Estate, and Beneficiary Planning Concepts 33.3 Tax-Exempt Organizations and Unrelated Business Income 33.4 Fiduciary K-1 and Distribution Simulation Workflows
24 Chapter 38: REG Workbook - Tax Return Schedules and Basis Workpapers
38.1 Individual Return Classification Drill 38.2 Property Basis and Character Workpaper 38.3 Pass-through K-1 and Owner Basis Workpaper 38.4 Business Law Issue Spotting Drill
25 Chapter 13: BAR Business Analysis, Economics, and Forecasting
13.1 Financial Statement Analysis and Ratios 13.2 Variance, Forecasting, and Budgeting 13.3 Cost Accounting and Performance Management 13.4 Economics, Finance, and Decision Models
26 Chapter 14: BAR Technical Accounting and Advanced Reporting
14.1 Revenue, Leases, and Complex Arrangements 14.2 Derivatives, Hedges, and Fair Value 14.3 Business Combinations and Consolidations 14.4 SEC Reporting and Public Company Context
27 Chapter 15: BAR State and Local Government Analysis
15.1 Governmental Fund Analysis 15.2 Government-Wide Conversion Workflows 15.3 Budgetary Reconciliation and CAFR/ACFR Reading 15.4 Government Simulation Strategy
28 Chapter 16: ISC Information Systems and Data Management
16.1 Systems Architecture and Data Flow 16.2 ERP, Accounting Systems, and Change Management 16.3 Data Governance, SQL, and Analytics 16.4 Availability, Backup, and Recovery Controls
29 Chapter 17: ISC Security, Privacy, and SOC Engagements
17.1 Security Threats and Control Selection 17.2 Privacy, Confidentiality, and Compliance Frameworks 17.3 SOC 1, SOC 2, SOC 3, and Cybersecurity Reports 17.4 Service Organization Exceptions and User Controls
30 Chapter 18: TCP Individual Tax Planning and Personal Financial Issues
18.1 Nonroutine Individual Income and Estimated Tax 18.2 Passive, At-Risk, and Investment Planning 18.3 Retirement, Education, and Insurance Planning 18.4 Gift, Estate, and Beneficiary Concepts
31 Chapter 19: TCP Entity Compliance and Planning
19.1 C Corporation Tax Planning 19.2 S Corporation Basis and Distributions 19.3 Partnership Tax Planning and Allocations 19.4 Trusts, Tax-Exempt, and International Signals
32 Chapter 34: TCP International and Advanced Entity Tax Topics
34.1 International Tax Signals and Source of Income 34.2 CFC, Foreign Tax Credit, and Permanent Establishment Concepts 34.3 Consolidated Returns and Affiliated Corporations 34.4 Advanced Partnership and S Corp Planning Scenarios
33 Chapter 35: Choosing and Preparing for BAR, ISC, or TCP
35.1 Discipline Fit Matrix by Background 35.2 BAR, ISC, and TCP Blueprint and Skill Comparison 35.3 Discipline Study Plans and Practice Balance 35.4 Switching Disciplines, Retake, and Score Interpretation
34 Chapter 39: CPA TBS Research, Authoritative Literature, and Document Review
39.1 Document Review Simulation Method 39.2 Research and Authoritative Literature Workflow 39.3 Exhibit Overload and Relevant Data Selection 39.4 Written Explanation and Professional Judgment Drills
35 Chapter 20: CPA Simulations, Retakes, and Final Review
20.1 TBS Exhibit Triage and Workpaper Method 20.2 Section-Specific Final Review Plans 20.3 Score Release, Retake, and Credit Window Decisions 20.4 Four-Section Study Roadmaps
36 Chapter 40: Discipline Workbook Drills for BAR, ISC, and TCP
40.1 BAR Ratio, Variance, and Government Drill 40.2 ISC Control Evidence and SOC Drill 40.3 TCP Basis Planning and Entity Drill 40.4 Discipline Final Mock and Review Log
Score Scale and Testlets
Key Takeaways Explain This Topic AI
A CPA Exam section is passed with a reported score of 75 or higher on a 0-99 scale.
The reported score is a scaled score, not a percentage correct, and the exam is not curved against other candidates.
Scaling weights each item by difficulty, so raw item counts never translate directly into reported points.
Every section has five testlets: two multiple-choice question testlets followed by three task-based simulation testlets.
You may navigate within the current testlet before submitting it, but a submitted testlet is locked and cannot be reopened.
Last updated: June 2026
Why the CPA Score Scale Matters
A passing CPA Exam score is 75 , but that number is widely misunderstood. Scores are reported on a 0-99 scale , and 75 is the fixed passing standard for every section: Auditing and Attestation ( AUD ), Financial Accounting and Reporting ( FAR ), Regulation ( REG ), Business Analysis and Reporting ( BAR ), Information Systems and Controls ( ISC ), and Tax Compliance and Planning ( TCP ). The 75 is a scaled score , not 75 percent correct, and not a percentile rank. A candidate who sees 74 did not necessarily miss one more question than one who scored 75.
Scaled, Not Curved
The AICPA states scores are not curved . Your result is never lowered because another testing group performed well, nor raised because a cohort struggled. The exam is assembled from different but psychometrically comparable forms, and scaling ensures a 75 means the same thing across forms and over time. This is why a plan built on raw counts, such as "I need 55 of 72 REG MCQs," is unreliable: each item carries a different difficulty weight, so a harder question correctly answered contributes more than an easy one.
Pretest Items Hide in Plain Sight
Every section contains pretest multiple-choice questions (MCQs) and task-based simulations (TBSs) that gather statistical data for future exams. They are indistinguishable from operational, scored items, and they do not count toward your reported score. Because you cannot tell which is which, the only rational behavior is to treat every item as scored and refuse to panic over one strange prompt — it may simply be an experimental item being calibrated.
Five Testlets, One Direction
Each section is a four-hour exam built from five testlets . Testlets 1 and 2 are MCQs; testlets 3, 4, and 5 are TBSs. Inside the current testlet you may move freely, change answers, and review flagged items. Once you submit, that testlet locks — you cannot revisit an MCQ after seeing later simulations, and you cannot advance without submitting.
- Section Testlet 1 Testlet 2 Testlet 3 Testlet 4 Testlet 5
- AUD 39 MCQ 39 MCQ 2 TBS 3 TBS 2 TBS
- FAR 25 MCQ 25 MCQ 2 TBS 3 TBS 2 TBS
- REG 36 MCQ 36 MCQ 2 TBS 3 TBS 3 TBS
- BAR 25 MCQ 25 MCQ 2 TBS 3 TBS 2 TBS
- ISC 41 MCQ 41 MCQ 1 TBS 3 TBS 2 TBS
- TCP 34 MCQ 34 MCQ 2 TBS 3 TBS 2 TBS
- What This Means While Studying
Make the testlet structure automatic. Practice MCQs in timed sets so you decide without rereading a stem four times. Practice simulations in sets too, because the last three testlets demand sustained document reading, calculation, and response entry after you have already burned mental energy on roughly 70-82 MCQs.
A disciplined in-testlet routine:
Flag only with a real reason to revisit — a coin-flip between two options, or a number you want to recompute.
Answer every item first , then circle back to flags; never leave a blank because the scaled score gives zero credit for it.
Do not waste seconds guessing whether an item is pretest — that guess earns nothing.
Build the muscle of submitting confidently once review is done, because finality is baked into the exam.
Common trap: treating 75 as "answer three-quarters correctly." A candidate can answer fewer than 75 percent of items yet still score 75 if their correct items skew difficult, and vice versa. Aim for mastery and consistent accuracy, not a raw fraction.
How Scaling Actually Works
The psychometric model behind the CPA Exam is item response theory (IRT) . Under IRT, every operational item has a calibrated difficulty parameter, and your scaled score is computed from which items you answered correctly, not merely how many. Two candidates can each answer 60 of 80 items correctly and finish with different reported scores if one cleared harder items. This is why your review software's percentage is only a rough proxy: it weights every question equally, but the live exam does not.
MCQs are also delivered multistage adaptively across the two MCQ testlets. Testlet 1 is medium difficulty. If you perform well, testlet 2 is drawn from a harder pool; if you struggle, testlet 2 is moderate. Crucially, a harder testlet 2 is good news — it signals strong testlet-1 performance, and its tougher items carry more scaled value, so a 'medium-medium' path and a 'medium-hard' path can both pass. Do not panic if the second MCQ testlet feels brutal; that difficulty is partly a reward, and the scaling already accounts for it.
TBS testlets, by contrast, are not adaptive — every candidate sees a comparable simulation pool, and your three simulation testlets do not change based on earlier performance.
Score Release and Reading Your Report
Scores post on the AICPA's published target release dates after the close of a quarterly scoring window, and they appear on your NASBA candidate portal as a single number from 0-99. A failing report includes diagnostic feedback comparing your performance to passing candidates by content area and item type (Stronger, Comparable, Weaker). Use that feedback to retarget study; it tells you whether MCQ accuracy or simulation execution sank the attempt, which directly informs the weighting decisions in the next section.