AICPA

Know what to expect, so you can go in like you own the test.

The computer-based Uniform Certified Public Accountant (CPA) Exam will really give you a run for your money. It's divided into four main sections, each testing a different set of business and accounting aptitudes. They are:

• Auditing & Attestation — Covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.

• Financial Accounting & Reporting — Covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities, and the skills needed to apply that knowledge.

• Regulation — Covers knowledge of federal taxation, ethics, professional and legal responsibilities and business law, and the skills needed to apply that knowledge.

• Business Environment & Concepts — Covers knowledge of the general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of, business transactions, and the skills needed to apply that knowledge.

The latest computer-based CPA exam includes increased emphasis on information technology and general business knowledge with a broadened scope in the audit area. By focusing on the "real world" requirements of entry-level CPA work, the CPA exam will help ensure a process that continues to protect the public interest.

How do I take this

The CPA exam will be given at a network of professional test centers that includes more than 300 locations, making the exam easily accessible. Candidates are able to study, enroll and pay for the exam, one section at a time — in any order (candidates must pass the complete examination within 18 months).

CPA Exam FAQs

Have questions about the CPA exam? We might just have the answers you're looking for—just check out the FAQs.