Pass the CPA Exam and Become a CPA
Get Started Today: Here's Everything You Need to Know
Free Download: The CPA Exam Factbook
(Updated for 2021)
Answers to all your questions about the hardest professional licensing exam in the world.
About the Uniform CPA Exam
Answers to all your questions about the hardest professional licensing exam in the world.
MOST POPULAR
BENEFITS OF BECOMING A CPA...
“The best job opportunities will be for accountants and auditors who have an accounting degree and CPA license”
"[CPA] salaries will dwarf the average of most accounting graduates.”
“CPAs have always been in high demand…as businesses across the country are…turning to CPAs to help guide them with forecasting, cash flow analysis, revenue, and more.
THE 4 CPA EXAM SECTIONS
AUD
Audit & Attestation (AUD) covers the most common skills a new CPA needs to professionally perform Audit and Attestation engagements, including Engagement Planning, Professional Skepticism, Ethics, and Generally Accepted Auditing Standards (GAAS).
BEC
Business Environments & Concepts (BEC) covers a mix of knowledge and skills that don’t fall into AUD, FAR, or REG. You’ll be expected to know the basic concepts of Corporate Governance, the COSO Framework, Economics, Financial Management, Information Technology, and Business Operations.
FAR
Financial Accounting & Reporting (FAR) covers exactly what's in the name. You'll need to know the FASB standard setting process, Financial statement presentation rules, SEC reporting, and specific financial statement line items.
REG
Regulation (REG) covers all things Tax. Study hard, because once you're a CPA your friends and family will be asking you for tax advice for the rest of your life. Then keep studying because REG also covers tax ethics and business law.
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WHO'S IN CHARGE OF THE CPA EXAM?
Getting your CPA certification is confusing because there’s so many agencies involved in setting the rules, deciding what content to test, and making the actual exams. Here’s how it all works...
A government agency in each state that regulates the CPA profession and issues licenses according to local laws.
National Association of State Boards of Accountancy is a group created and run by members of the state boards of accountancy. Created to give the profession a more standardized set of licensing and certification procedures across state lines. NASBA assists with CPA candidate applications and score reporting, maintains the National Candidate Database, but does not directly license CPAs to practice in a state.
The American Institute of Certified Public Accountants is the national trade association for professional CPAs. Responsible for preparing CPA exam questions and scoring guidelines, and overseeing Prometric to make sure these guidelines are followed.
A partner company that takes care of running the testing centers on a day to day basis. You schedule your exam with Prometric, then go to their offices to take the exam in a supervised setting. Prometric provides the computers, scratch paper, calculators, etc to avoid cheating, and provide everyone with a consistent testing experience.
Free Download: The CPA Exam Factbook
(Updated for 2021)
Answers to all your questions about the hardest professional licensing exam in the world.
