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The Uniform CPA Examination measures professional competence and helps to establish the CPA license as evidence of professional qualification. The examination is a 14-hour computer-based test (CBT) with four sections: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.
Once candidates are deemed eligible by a board of accountancy, they can take one or more exam sections at a time. They cannot, however, take the same section more than once during any testing window (the quarterly period during which the exams are available). Generally, candidates have 18 months to pass all four sections and retain credit; but check with your state board as some states may differ.
The AICPA does not provide or recommend exam practice materials. However, candidates are advised to review the examination content specification outlines (CSOs), and other content-related documents or materials available via the links on the right side of this page.
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