The Four Parts of the CPA Exam

CPA Exam Overview

The 14-hour CPA Exam, administered by the American Institute of Certified Public Accountants (AICPA), is split into four sections. Candidates must pass each of the following four sections of the CPA Exam within an 18 month window. The CPA Exam underwent major changes as of January 1st, 2011 changes. Find out more about the 2011 CPA Exam changes

The CPA Exam is broken up into the following four sections:

Auditing & Attestation:

  • Accepting the Engagement
  • Audit Planning
  • Obtaining & Evaluating Evidence
  • Internal Controls
  • Audit Reports
  • Accounting and Review Services Engagement
  • Professional Responsibilities

(4 hours – 3 multiple choice testlets, 7 simulations)

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Financial Accounting & Reporting:

  • Conceptual Framework
  • Financial Statement Accounts
  • Specific Transactions, Events and Disclosures
  • Governmental Entities
  • Not-For-Profit Organizations

(4 hours – 3 multiple choice testlets, 7 simulations)

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Regulation:

  • Ethics, Professional, and Legal Responsibilities
  • Business Law
  • Federal Taxation of entities & individuals

(3 hours – 3 multiple choice testlets, 6 simulations)

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Business Environment and Concepts:

  • Corporate Governance
  • Economic Concepts
  • Financial Management
  • Information Technology
  • Strategic Planning
  • Operations Management

(3 hours – 3 multiple choice testlets, 3 Written Communication Tasks)

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Related Content

  1. Get updated Content Specification OutlinesAUD  BEC  FAR  REG