PDF Version DemoIn recent years, many people choose to take CPA AA certification exam which can make you get the CPA certificate that is the passport to get a better job and get promotions.
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Who should take the Certified Public Accountant (CPA) Exam
To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.
Introduction to Certified Public Accountant (CPA) Exam
Passing all four sections of the Uniform CPA Test is one of the first steps to being a licensed CPA. The CPA Exam is a computer-based examination conducted by the AICPA, consisting of four parts evaluating the minimum knowledge and skills needed by a CPA. The new version of the exam takes 16 hours in total.
While each state/jurisdiction has its particular criteria for obtaining a CPA license, they all require the CPA Exam to be passed by an applicant, and you have 18 months to complete all four sections of the CPA Exam (the clock starts ticking after you pass the first section), so be aware of scheduling and preparing.
The exam contains the following four main parts which are further described in details in the following section:
- Regulation (REG)
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Business Environment and Concepts (BEC)
See the CPA practice exams to get a know-how of how these sections are divided. The AUD section offers questions based on professional obligations, ethics, risk assessment in the production of plan responses, the performance of procedures and facts, and drawing conclusions and reporting of accounting information. The BEC chapter discusses topics related to corporate governance, economic concepts, and interpretation, financial management, IT, and operations management. The FAR section consists of questions that emphasize the conceptual structure and financial reporting, the selection of accounts of financial statements, the selection of transactions, and the application of state and local governments to accounting work. The REG section consists of topics that concentrate on ethics, federal tax practices, professional obligations, business law, federal property transaction taxation, federal individual taxation, and federal agency taxation.
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Controls | - Control testing and evaluation - Internal control systems and components |
| Topic 2: Audit Evidence and Procedures | - Sampling and substantive testing - Audit procedures and techniques |
| Topic 3: Audit Planning and Risk Assessment | - Understanding the entity and its environment - Risk of material misstatement - Materiality and audit strategy |
| Topic 4: Audit and Assurance Fundamentals | - Nature and purpose of audit and assurance - Types of assurance engagements |
| Topic 5: Professional Ethics and Legal Responsibilities | - APES 110 Code of Ethics - Auditor independence and professional conduct |
| Topic 6: Audit Reporting | - Audit opinions and reports - Modifications to audit opinion |
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