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How to study the Certified Public Accountant (CPA) Exam
In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.
As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.
What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Language of Exam: English
- Passing score: 75 for each section
- Format: Multiple choice, Task-based, communication tasks
- Duration of Exam: 16 hours of total
CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Pre-conditions, client acceptance and engagement terms - Risk assessment, materiality and audit strategy |
| Topic 2: Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Topic 3: 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 |
| Topic 4: Performing Audit Procedures and Gathering Evidence | 30% | - Tests of controls and substantive procedures - CIS auditing and computer-assisted audit techniques - Audit evidence, sampling and documentation |
| Topic 5: Review, Completion and Reporting | 20% | - Going concern, subsequent events and written representations - Evaluation of misstatements and review of work - Audit reports, modifications and other communications |
