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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Format: Multiple choice, Task-based, communication tasks
- Duration of Exam: 16 hours of total
- Language of Exam: English
- Passing score: 75 for each section
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Certified Public Accountant (CPA) Exam Certification Path
The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.
CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Performing Audit Procedures and Gathering Evidence | 30% | - Audit evidence, sampling and documentation - CIS auditing and computer-assisted audit techniques - Tests of controls and substantive procedures |
| Review, Completion and Reporting | 20% | - Evaluation of misstatements and review of work - Audit reports, modifications and other communications - Going concern, subsequent events and written representations |
| Legal, Ethical and Regulatory Environment | 20% | - Ethics, independence, professional skepticism and quality control - Anti-money laundering, fraud and corporate governance - Regulatory framework including Companies Act 2014 |
| Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Risk assessment, materiality and audit strategy - Pre-conditions, client acceptance and engagement terms |
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