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What is the duration, language, and format of CPA Regulation Exam
- Format of exam : Computer based exam .
- Passing Score: 75 on scale of (0-99)
- Number of Questions: 84 Questions ( comprises of 76 MCQs, 8 Task Based Simulations)
- Language: English
- Scoring weight: 50% MCQ's , 50% TBSs
- Length of Examination: 4 hours.
- Type of Questions: This test format is multiple-choice questions (MCQs) , task-based simulations (TBSs)
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CPA Regulation Certification Path
There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
For more info read reference:
REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa
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AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Federal Taxation of Individuals | 15–25% | - Individual tax computations - Deductions and credits - Gross income inclusions and exclusions |
| Topic 2: Business Law | 20–30% | - Business structure and regulation - Agency - Commercial transactions (UCC) - Contracts |
| Topic 3: Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Topic 4: Federal Taxation of Property Transactions | 5–15% | - Basis calculations - Property disposition and recognition of gain/loss |
| Topic 5: Federal Taxation of Entities | 15–25% | - S corporations - Partnerships - C corporations taxation - Estate and trust taxation basics |
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