Certified Public Accountant (CPA) Exam Certification Path
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.
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How to book the Certified Public Accountant (CPA) Exam
Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
- Step 3: Access the application by clicking here
- Step 4: Complete the application, prepare from the CPA exam dumps and submit all required documents
- Step 5: Schedule your exam by following this link
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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Language of Exam: English
- Passing score: 75 for each section
- Format: Multiple choice, Task-based, communication tasks
- Duration of Exam: 16 hours of total
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Audit Evidence | - Audit of specific items - Audit procedures and sampling - Work of others (experts, internal auditors) - Financial statement assertions and audit evidence |
| Topic 2: Internal Control | - Tests of control - Evaluation of control systems - Internal control systems - Internal audit role |
| Topic 3: Employability and Technology Skills | - Presentation of information and responses - Use of computer technology in the exam and workplace |
| Topic 4: Planning and Risk Assessment | - Audit planning and documentation - Obtaining and accepting audit engagements - Understanding the entity and its environment - Assessing audit risks |
| Topic 5: Audit Framework and Regulation | - Professional ethics - Corporate governance - Concept of audit and other assurance engagements - External audit and regulatory environment |
| Topic 6: Review and Reporting | - Going concern evaluation - Subsequent events - Written representations - Audit finalisation and auditor's report |
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