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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
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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To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.
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CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Audit Reporting | - Modifications to audit opinion - Audit opinions and reports |
| Audit Evidence and Procedures | - Audit procedures and techniques - Sampling and substantive testing |
| Professional Ethics and Legal Responsibilities | - APES 110 Code of Ethics - Auditor independence and professional conduct |
| Audit and Assurance Fundamentals | - Types of assurance engagements - Nature and purpose of audit and assurance |
| Internal Controls | - Control testing and evaluation - Internal control systems and components |
| Audit Planning and Risk Assessment | - Risk of material misstatement - Understanding the entity and its environment - Materiality and audit strategy |
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