THE CPA EXAM: AN OVERVIEW four sections - Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).  The Examination is composed of testlets - groups of 24 or 30 multiple-choice questions or condensed case studies known as task-based simulations (TBS).  The Examination is offered five (and sometimes six) days per week during two months of every quarter. (These periods are known as "testing windows.") Testing is available in January and February; April and May; July and August; and October and November. Testing is NOT available in: March, June, September, and December.  The Examination is offered at authorized test centers located throughout the 55 U.S. jurisdictions. The Examination is also offered in selected countries, including some in South America, Asia, and the Middle East.  Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, may adversely affect candidate scores.  Detailed information about preparing for and taking the Uniform CPA Examination is contained in the AICPA publication "Candidate Bulletin.” Source: AICPA . 84