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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

Duration of Exam: 16 hours of total
Format: Multiple choice, Task-based, communication tasks
Passing score: 75 for each section
Language of Exam: English

For more info read reference:

Topics of Certified Public Accountant (CPA) Exam

The CPA Exam test consists of four, four-hour sections. You must clear all four sections within 18 months with a minimum score of 75 on each part. The core topics for each of the four sections are listed below. These contents are likely to be used for the examination. However, on any particular delivery of the test, other similar topics could also appear.

It is recommended that, where possible, the applicant uses these contents and/or other resources to provide background information on the exam objectives. The syllabus for the Certified Public Accountant (CPA) Exam is listed below with detail of each section and their topics:

1. Auditing and Attestation (AUD)

Objectives covered by this section:

Developing a Planned Response & Assessing Risk (20 to 30%)

Specific areas of engagement risk
Materiality
Entity's internal control
Assessing and identifying the risk of material misstatement
Debtor-creditor relationships
Planning an engagement

Professional Responsibilities, Ethics & General Principles (15 to 25%)

Engagement documentation
Nature and scope
Ethics and professional conduct
Communication with management
A firm's system of quality control
Communication with component auditors

Obtaining Evidence & Performing Further Procedures (30 to 40%)

Acquisition and disposition of assets
Written representation
Performing specific procedures to get evidence
Internal control deficiencies and misstatements
Sampling techniques
Subsequent events

Reporting and Forming Conclusions (15 to 25%)

Reports on auditing engagements
Review service engagements
Other reporting considerations
Reports on attestation engagements
Reporting on compliance

2. Regulation (REG)

Objectives covered by this section:

Federal Tax Procedures, Professional Responsibilities, and Ethics (10 to 20%)

Legal duties
Licensing and disciplinary systems
Federal tax procedures
Responsibilities in tax practice

Business Law (10 to 20%)

Government regulation of business
Agency
Debtor-creditor relationships
Contracts
Business structure

Federal Taxation of Property Transactions (12 to 22%)

Cost recovery
Acquisition and disposition of assets
Determination of taxable estate
Gift tax deductions
Estate and gift taxation
Gift tax annual exclusion

Federal Taxation of Individuals (15 to 25%)

Alternative Minimum Tax
Passive activity losses
Gross income
Filing status
Reporting items from pass-through entities
Computation of tax and credits
Computation of tax and credits

Federal Taxation of Entities (28 to 38%)

C corporations
Liquidation of business entities & tax treatment of formation
Partnerships
Trusts and estates
Tax-exempt organizations
S corporations
Limited liability companies

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

Standard-Setting, Conceptual Framework, and Financial Reporting (25 to 35%)

General-purpose financial statements
Special purpose framework
Conceptual framework
Standard setting and conceptual framework for nonbusiness entities
Standard setting for non-business entities
Public company reporting topics

Select Financial Statement Accounts (30 to 40%)

Long-term debt
Income taxes
Intangible assets
Compensation benefits
Inventory
Investments
Cash and cash equivalents
Property, plant, and equipment

Select Transactions (20 to 30%)

Nonreciprocal transfers
Research and development costs
Derivatives and hedge accounting
Software costs
Contingencies and commitments
Accounting changes and error corrections
Differences between IFRS and U.S. GAAP
Leases
Business combinations
Subsequent events
Foreign currency transaction and translation
Fair value measurements

State and Local Governments (5 to 15%)

Specific types of transactions and events: calculation, measurement, presentation in a governmental entity, and valuation
State and local government concepts
Comprehensive Annual Financial Report (CAFR)
Government-wide financial statements

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

ERM (Enterprise Risk Management) frameworks
Regulatory frameworks and provisions
Internal control frameworks

Economic Concepts and Analysis (17 to 27%)

Market influences on business
Financial risk management
Economic business cycles

Financial Management (11 to 21%)

Capital structure
Working capital
Financial valuation methods

Information Technology (15 to 25%)

Processing integrity
Systems development of maintenance
IT governance
Information security/availability
Role of information technology business

Operations Management (15 to 25%)

Planning techniques
Process management
Performance management
Cost accounting

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Who should take the Certified Public Accountant (CPA) Exam

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 Framework and Regulation	- Corporate governance - External audit and regulatory environment - Concept of audit and other assurance engagements - Professional ethics
Employability and Technology Skills	- Use of computer technology in the exam and workplace - Presentation of information and responses
Audit Evidence	- Work of others (experts, internal auditors) - Financial statement assertions and audit evidence - Audit procedures and sampling - Audit of specific items
Review and Reporting	- Subsequent events - Audit finalisation and auditor's report - Going concern evaluation - Written representations
Planning and Risk Assessment	- Obtaining and accepting audit engagements - Audit planning and documentation - Understanding the entity and its environment - Assessing audit risks
Internal Control	- Internal audit role - Tests of control - Internal control systems - Evaluation of control systems