The AICPA completed a significant revision of the CPA examination effective April 1, 2017. In total, the CPA Examination has four sections, and the total number of hours these four sections involve when taking the Examination is:

a. 20 hours, 5 hours for each section.

b. 20 hours, 6 hours for two of the sections, 4 hours for the other two sections.

c. 16 hours, 4 hours for each section.

d. 16 hours, 5 hours each for two of the sections, 3 hours for the other two sections.