How Many Questions Are on the FAR CPA Exam?
By CPA Sprint · Updated February 2026
The FAR CPA exam contains 74 total items: 66 multiple-choice questions (MCQs) across 2 testlets and 8 task-based simulations (TBS) across 3 testlets. You have 4 hours (240 minutes) to complete all 5 testlets. Some items are unscored pretest questions, but they are indistinguishable from scored items during the exam.
Key Points
- 66 MCQs in 2 testlets (33 per testlet) + 8 TBS in 3 testlets = 74 total items
- Total exam time: 4 hours (240 minutes), no additional time between testlets
- MCQs account for 50% of your score; TBS account for 50%
- Pretest items are embedded but unscored -- you cannot identify them
- An optional 15-minute break is offered after Testlet 2 and does not count against the clock
What is the exact testlet structure?
FAR delivers questions in 5 sequential testlets. Once you submit a testlet, you cannot return to it. The structure is fixed for all candidates:
| Testlet | Type | Items | Estimated Time | Scoring Weight |
|---|---|---|---|---|
| 1 | MCQ | 33 | 40-45 min | Part of 50% MCQ weight |
| 2 | MCQ | 33 | 40-45 min | Part of 50% MCQ weight |
| -- | Optional break | -- | 15 min (not counted) | -- |
| 3 | TBS | 2-3 | 35-40 min | Part of 50% TBS weight |
| 4 | TBS | 2-3 | 35-40 min | Part of 50% TBS weight |
| 5 | TBS | 2-3 | 35-40 min | Part of 50% TBS weight |
| Total | -- | 74 | 240 min | 100% |
The MCQ testlets use adaptive delivery. Testlet 1 is medium difficulty for all candidates. If you perform well on Testlet 1, Testlet 2 may draw from a harder question pool. Harder questions carry more favorable scoring weight.
What are pretest items and how many are there?
The AICPA embeds pretest items in every CPA exam section. These are questions being evaluated for future exam forms. They are not scored and do not affect your result. However, they are completely indistinguishable from scored items during the exam.
The AICPA does not disclose the exact number of pretest items per section, but based on published exam structure data, FAR typically contains:
- MCQ pretest items: Approximately 12 of the 66 MCQs are pretest (roughly 6 per testlet)
- TBS pretest items: Approximately 1 of the 8 TBS is pretest
This means approximately 54 MCQs and 7 TBS are scored. The practical implication: you will encounter questions that seem unusually easy, unusually hard, or on topics you did not expect. Some of these may be pretest items. Do not let unexpected questions shake your confidence -- they may not count.
The rule: treat every question as if it is scored. There is no reliable way to identify pretest items, and spending time trying to guess which questions are unscored wastes time you need for scored questions.
How is the exam scored?
FAR uses item response theory (IRT), not simple percentage correct. This means:
| Scoring Factor | How It Works |
|---|---|
| Question difficulty | Harder questions contribute more to your score than easier ones |
| Adaptive testlets | Strong performance on Testlet 1 may produce a harder Testlet 2 |
| TBS partial credit | You can earn partial credit on TBS -- blank cells earn zero |
| Scaled score | Raw performance is converted to a 0-99 scale; 75 is passing |
| MCQ/TBS weighting | Each component (MCQ and TBS) contributes 50% to the final score |
The scaled scoring model means you cannot calculate your exact score from raw accuracy. A candidate answering 70% of questions correctly on a harder exam form may score higher than one answering 75% correctly on an easier form. For a deeper explanation of what the 75 passing threshold means, see CPA passing score explained.
How many practice questions should you complete before taking FAR?
There is no universal number, but the following benchmarks are consistent with what passing candidates typically report:
| Practice Type | Recommended Volume | Purpose |
|---|---|---|
| MCQs | 1,500-2,500 total | Content mastery across all 22 topic groups |
| TBS | 30-50 simulations | Simulation format familiarity and pacing |
| Full practice exams | 2-3 under timed conditions | Stamina, pacing, and score benchmarking |
Why the MCQ volume is so high: FAR covers 22 topic groups. At 1,500 MCQs, that averages roughly 68 questions per topic group -- enough to encounter the major question patterns and identify weak areas. Below 1,000 total MCQs, you are likely to have coverage gaps.
Why TBS volume matters separately: TBS require different skills than MCQs -- reading exhibits, navigating multi-tab formats, and applying knowledge across topic areas. Candidates who only practice MCQs often struggle with the simulation format even when they know the underlying content.
For a complete practice question strategy including how to allocate questions across blueprint areas, see FAR practice questions strategy. For testlet-by-testlet pacing, see FAR testlet time allocation.
For a full overview of FAR exam preparation, see how to pass FAR.
Frequently Asked Questions
How many MCQs are on the FAR CPA exam?
FAR has 66 multiple-choice questions distributed across 2 testlets of 33 questions each. Some of these are pretest (unscored) items being evaluated for future exams. You will not know which questions are pretest, so treat every MCQ as if it counts toward your score.
How many task-based simulations are on the FAR CPA exam?
FAR has 8 task-based simulations distributed across 3 testlets. Testlets 3, 4, and 5 contain 2-3 TBS each. At least one TBS is a pretest item that does not count toward your score, but you will not know which one.
Do pretest questions count toward my score on the CPA exam?
No. Pretest items are embedded in the exam to evaluate them for future use. They are not scored. However, pretest items are indistinguishable from scored items during the exam. There is no way to identify them, and the AICPA does not disclose which questions are pretest.