Can I skip questions and come back later?

Yes, within each testlet. Flag questions youre unsure about and return after completing the testlet. However, once you submit a testlet, you cannot return to it. Use the flag feature strategically.

How long should I spend on the research question?

Plan 10-15 minutes for the research TBS. Its searching the authoritative literature—essentially open-book. Spending adequate time here is worthwhile because its controllable points if you know how to use the search function.

Exam Day6 min read

CPA Exam Time Management

How to pace yourself during the exam

Allocate 45-50% of time to MCQs, 50-55% to TBS

Dont spend more than 2 minutes on any single MCQ

Flag difficult questions and return if time permits

Never leave questions blank—guess if necessary

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: February 1, 2026

4 hours

Total Exam Time

~45-50%

MCQ Time Budget

~50-55%

TBS Time Budget

5-10 min

Review Time

Time Allocation by Section Type

Heres how to divide your 4-hour exam time effectively.

Item	Value	Notes
MCQ Testlets	90-110 minutes	1-1.5 min per question
TBS Testlets	120-150 minutes	12-18 min per simulation
Review/Buffer	5-15 minutes	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

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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Related Exam Guides

Frequently Asked Questions

If time is running low, quickly enter answers for all remaining questions. Any answer is better than blank. Focus on easier TBS parts that can earn partial credit quickly. Never leave an exam with unanswered questions.