CPA Exam Time Management
How to pace yourself during the exam
Proper time management during the CPA exam is as important as knowing the content. Running out of time leaves points on the table. This guide helps you pace each section effectively.
Last updated: July 27, 2026
Time Allocation by Section Type
Heres how to divide your 4-hour exam time effectively.
| Item | Value | Notes |
|---|---|---|
| MCQ Testlets | 105-120 minutes | About 45-50% of your 4 hours |
| TBS Testlets | 120-135 minutes | About 50-55% of your 4 hours; ~15-18 min per simulation |
| Review/Buffer | Built into the above | Check flagged items |
MCQ Pacing Strategy
Keep a steady pace on MCQs without rushing or getting stuck.
- Target 1-1.5 minutes per question
- Never exceed 2 minutes on a single MCQ
- Flag uncertain questions and move on
- Use the remaining time to return to flagged items
- Always guess before time expires—no penalty for wrong answers
TBS Pacing Strategy
TBS require more time per item but also offer partial credit.
- Quick survey: Skim all simulations before starting
- Start with simulations that look familiar
- Research question: Do this when you need a mental break
- 12-15 minutes for moderate TBS, 18-20 for complex ones
- Enter something for every blank—partial credit helps
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Claim Becker deal →Using the Clock
Monitor your pace throughout the exam to avoid time crunches.
- Check time after completing each testlet
- Know your target completion time for MCQs before starting TBS
- Adjust pace if running ahead or behind
- Dont let clock-watching increase anxiety—check at natural breaks
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Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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