The exam is administered by the American Institute of Certified Public Accountants (AICPA).

The CPE exam is a computer-based exam that is divided into three parts:

Part 1: Auditing and Attestation (AUD)

Part 2: Business Environment and Concepts (BEC)

 Part 3: Financial Accounting and Reporting (FAR)

Each part of the exam is four hours long and is administered on a different day.

The CPE exam covers a wide range of topics in accounting and auditing, including:

– Financial accounting and reporting – Auditing and attestation – Business environment and concepts – Taxation – Regulatory requirements

To pass the CPE exam, you must achieve a score of 75 on each part of the exam.

If you fail a part of the exam, you may retake it up to four times.