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How to Prepare For Certified Public Accountant (CPA) Exam
Preparation Guide for Certified Public Accountant (CPA) Exam
Introduction
For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).
The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.
This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.
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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
- Language of Exam: English
- Passing score: 75 for each section
- Format: Multiple choice, Task-based, communication tasks
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Employability and Technology Skills | - Presentation of information and responses - Use of computer technology in the exam and workplace |
| Audit Evidence | - Financial statement assertions and audit evidence - Audit of specific items - Work of others (experts, internal auditors) - Audit procedures and sampling |
| Review and Reporting | - Going concern evaluation - Written representations - Subsequent events - Audit finalisation and auditor's report |
| Internal Control | - Evaluation of control systems - Internal audit role - Tests of control - Internal control systems |
| Planning and Risk Assessment | - Obtaining and accepting audit engagements - Assessing audit risks - Audit planning and documentation - Understanding the entity and its environment |
| Audit Framework and Regulation | - Concept of audit and other assurance engagements - External audit and regulatory environment - Corporate governance - Professional ethics |
