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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Format: Multiple choice, Task-based, communication tasks
- Language of Exam: English
- Duration of Exam: 16 hours of total
- Passing score: 75 for each section
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How to study the Certified Public Accountant (CPA) Exam
In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.
As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Review and Reporting | - Written representations - Audit finalisation and auditor's report - Subsequent events - Going concern evaluation |
| Topic 2: Employability and Technology Skills | - Presentation of information and responses - Use of computer technology in the exam and workplace |
| Topic 3: Internal Control | - Tests of control - Internal control systems - Evaluation of control systems - Internal audit role |
| Topic 4: Audit Evidence | - Audit of specific items - Audit procedures and sampling - Financial statement assertions and audit evidence - Work of others (experts, internal auditors) |
| Topic 5: Planning and Risk Assessment | - Assessing audit risks - Understanding the entity and its environment - Obtaining and accepting audit engagements - Audit planning and documentation |
| Topic 6: Audit Framework and Regulation | - External audit and regulatory environment - Professional ethics - Corporate governance - Concept of audit and other assurance engagements |
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