About the CPA Exam
One of the requirements for CPA certification in the United States is passing the CPA Exam. The CPA Exam consists of four, four-hour sections, which include Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). A CPA Candidate must pass all four sections of the CPA Exam within 18 months and earn a minimum score of 75 on each part of the Exam.
CPA EXAM REQUIREMENTS BY STATE & TERRITORY
The four requirements for CPA licensure in the United States are Education, Examination, Ethics, and Experience, known as the “Four Es.” Every US jurisdiction adheres to their own requirements for CPA licensure. The good news is that Roger CPA Review provides all the resources candidates need to understand and manage the CPA Exam requirements to become a CPA.
CPA Exam Content and StructureUnderstanding the CPA Exam structure is key to passing the CPA Exam. The best way to find out about the CPA Exam content and structure is by studying the CPA Exam blueprints. The blueprints are published one to two times per year and provide information about the knowledge and skills needed to qualify for CPA certification.
CPA Exam ChangesThe AICPA updates and changes the content and format of the CPA Exam because of new developments in accounting or improvements in accounting technology. CPA Exam changes ensure that candidates who pass the CPA Exam are fully prepared and up-to-date about accounting laws and business practices when entering the CPA profession.
Tax Reform ResourcesThe Tax Cuts and Jobs Act became public law in 2017. As a CPA Candidate, it’s important to know that the Tax Reform impacted both the CPA Blueprints and Exam, changing the way candidates prepare for the CPA Exam in 2019.
Preparing for the CPA Exam
Find out all the important steps to consider when preparing to successfully pass the CPA Exam.