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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.
How much Certified Public Accountant (CPA) Exam Cost
The cost of this exam differs according to the state of but roughly it costs around USD 200 per section and a total of around USD 800 for all four sections. Hover on to the official website of AICPA and choose your state for more pricing information. Other costs may also incur like buying the CPA exam dumps pdf and then practicing for the exam via the CPA practice test.
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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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CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Controls | - Internal control systems and components - Control testing and evaluation |
| Topic 2: Audit Reporting | - Modifications to audit opinion - Audit opinions and reports |
| Topic 3: Professional Ethics and Legal Responsibilities | - Auditor independence and professional conduct - APES 110 Code of Ethics |
| Topic 4: Audit and Assurance Fundamentals | - Types of assurance engagements - Nature and purpose of audit and assurance |
| Topic 5: Audit Planning and Risk Assessment | - Understanding the entity and its environment - Materiality and audit strategy - Risk of material misstatement |
| Topic 6: Audit Evidence and Procedures | - Audit procedures and techniques - Sampling and substantive testing |
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