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Passing all four sections of the Uniform CPA Test is one of the first steps to being a licensed CPA. The CPA Exam is a computer-based examination conducted by the AICPA, consisting of four parts evaluating the minimum knowledge and skills needed by a CPA. The new version of the exam takes 16 hours in total.
While each state/jurisdiction has its particular criteria for obtaining a CPA license, they all require the CPA Exam to be passed by an applicant, and you have 18 months to complete all four sections of the CPA Exam (the clock starts ticking after you pass the first section), so be aware of scheduling and preparing.
The exam contains the following four main parts which are further described in details in the following section:
See the CPA practice exams to get a know-how of how these sections are divided. The AUD section offers questions based on professional obligations, ethics, risk assessment in the production of plan responses, the performance of procedures and facts, and drawing conclusions and reporting of accounting information. The BEC chapter discusses topics related to corporate governance, economic concepts, and interpretation, financial management, IT, and operations management. The FAR section consists of questions that emphasize the conceptual structure and financial reporting, the selection of accounts of financial statements, the selection of transactions, and the application of state and local governments to accounting work. The REG section consists of topics that concentrate on ethics, federal tax practices, professional obligations, business law, federal property transaction taxation, federal individual taxation, and federal agency taxation.
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Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.
At some point in your AA test certification journey, you will need to sit an Audit & Insurance exam test. To some people, exams are a terrifying experience. Maybe you have these boring experiences, such as, brain freeze, forgetting everything, sweaty palms. What is worse, if you fail the AA exam test, you may be the subject of ridicule from your peers. Actually, achieving a Audit & Insurance test certification is not an easy thing, which will spend you much time and money for the preparation of Audit & Insurance test certification. Allowing for the benefits brought by Audit & Insurance test certification, lots of IT candidates exert all their energies to review the knowledge about Audit & Insurance test questions and answers. As we all known, an efficient method and valid reference dumps may play an important role in passing the Audit & Insurance test. Fortunately, Certified Public Accountant Audit & Insurance pdf test dumps may do help for your preparation.
| Section | Weight | Objectives |
|---|---|---|
| Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Risk assessment, materiality and audit strategy - Pre-conditions, client acceptance and engagement terms |
| Review, Completion and Reporting | 20% | - Going concern, subsequent events and written representations - Evaluation of misstatements and review of work - Audit reports, modifications and other communications |
| Legal, Ethical and Regulatory Environment | 20% | - Regulatory framework including Companies Act 2014 - Anti-money laundering, fraud and corporate governance - Ethics, independence, professional skepticism and quality control |
| Performing Audit Procedures and Gathering Evidence | 30% | - Tests of controls and substantive procedures - CIS auditing and computer-assisted audit techniques - Audit evidence, sampling and documentation |
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