What is the uniform CPA Exam®?
In the US, the uniform CPA Examing® is a standardized test listed as part of the license process for professional certified public accountant. The test consists of four parts: audit and certificate, financial accounting and reporting, regulation and business environment and concepts. Each part takes three to four hours and the total test lasts 14 hours. The candidate must go through all four sections in the 18 -month window. The uniform CPA Exam® is offered four times a year in test centers throughout the United States and its territories. Requirements for fitness seating differ from state to state. Generally, candidates must complete a four -year study program in accounting or related areas plus 30 other study hours. They must also work for at least two years in the accounting profession and complete ethical courses before certification as a public accountant. Those looking for certification must apply to the State Council or National Association of State State Boards of Accountance (NASBA).
Since 2011, uniform CPA Exam® has been offered only as a computer test and only in English. The test parts can be performed in any order, although each section can only be taken once in a two -month window. The sections can be repeated later. The State Councils dictate the structure of fees for executing or re -passing the test. It is important to carefully plan the test because the entire application and testing process will take several months.
The test itself covers a wide range of material in all accounting areas. A deep knowledge of audit, tax and business environment is required to succeed in a uniform CPA exam. Candidates also need to be acquainted with computers and trade -related software. Most questions are created by questions and case studies or simulations. Many candidates feel that the financial accounting section and reporting are the most difficult part of the exam, although it depends on theirProfessional and educational background.
tutorials and sample tests are available as AICPA software. Candidates can buy other preparatory materials such as test guides, sample questions and reviews. Candidates can also attend preparatory courses for CPA Exam® uniforms in person or online. Most candidates will start preparing months before the exam to give their best chance of success.