Learn what to study for the CPA Exam
Jan 31, · All candidates must pass the Uniform CPA Examination ® (CPA Exam), which comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). While the CPA Exam is the same for all candidates, other requirements may differ by jurisdiction. The CPA Exam sections are the 4 parts you have to pass, each a separate test. See the topics, skills, and questions on each. Gleim's guidance has helped people become CPAs for 45 years.
You must get a score of 75 on each of the sections to pass so you can become a CPA. Even though you take the sections separately, the study plan you follow will include all of the subjects. The CPA exam is a uniform test.
Each of the partss sections is broken down into smaller testlets. In BEC, you will have both of these, plus three written communication tasks. There are four hours of testing time per section, with an extra 30 minutes allocated for the whwt, a confidentiality section, a break partway through, and a post-exam survey. There are three other times in what are 4 parts of cpa exam you can take optional breaks while the test timer still runs. Whta are three skills that are represented by all of the questions and exm.
This is essentially what you are being tested on and how it contributes to your final score:. How hard is the CPA examreally? Rigorous study is needed. As you follow a CPA exam review study program or self-study, you will want to practice the tests. While they are uniform, there are unique elements to each section that you will have to work on.
AUD is all about your ability to audit, or assess, and report, or attest, in different finance-related scenarios. You will be what are 4 parts of cpa exam to apply principles, find and report on information, and display good judgment in conclusions.
What are 4 parts of cpa exam are four content areas you will need to know for AUD. Each of these broad areas includes more specific information. It will be important to practice applying information, as that is the primary purpose of this section of the CPA exam. The four content areas of AUD are weighted and will contribute to your final score according to the percentages listed below.
BEC is all about answering business-related questions. You will have to clearly apply concepts and solve scenarios whaf to corporate structure, management and the economy. There ar five areas of knowledge that you will be tested on in the BEC section.
Each of these has subcategories you will also need to know. BEC is the only section that has written communication tasks. You will have to give a written response that is intended for a specific audience.
There is a significant quantity of highly technical content you will have to both memorize and apply in proposed fxam. REG covers taxation and law. This includes business law and federal tax procedures.
These are complex systems that you will need to what are 4 parts of cpa exam well so that you can apply the principles.
You may have additional questions about the four sections of the CPA exam. Here are some answers to frequently asked questions about the CPA exam. The CPA exam consists of four separate sections, which candidates must pass to earn their certification. Scheduling each section of the Exak exam is a personal choice parrs will largely depend on your study timeline and process. Here are some tips based on the personal experiences of other CPA exam candidates:.
However, the most important element when deciding whhat CPA section to take first is your own strengths and abilities. You will have 18 months to take all four parts. How you study will largely determine the order in which you should take the sections. What is a pct job covers a huge quantity of information and subtopics.
On what is astigmatism in the eye other end of ccpa spectrum, BEC is often reported as being prts easiest. If you take a practice exam, you will be able to determine the section that might present the highest challenge for you personally. You will schedule each of the four parts of the CPA exam separately.
They take four hours each. You are allowed to take all four sections within the same testing window. You cannot, however, take the same section in the same testing window if you fail the first time. In waht, you will find some overlap in esam on each of the four sections of the CPA exam.
However, the answers you provide to various multiple choice questions and task-based simulations will be different, because they are set in the unique context of that test section. Your email address will not be published. Save my name, email, and website in this browser for the next time I comment. Notify me when new comments are added.
Read on to get insight into what each of the four parts of the CPA exam will be like. Auditing and Attestation AUD AUD is all about your ability to audit, or assess, and report, or attest, in different finance-related scenarios. These will include: Testlet 1: 36 multiple choice questions Testlet 2: 36 multiple choice questions Testlet 3: two task-based simulations Testlet 4: three task-based simulations Testlet 5: three task-based simulations Audit CPA exam scoring The four content areas of AUD are weighted and will contribute to your final score according cps the percentages listed below.
These are: Testlet 1: 31 multiple choice questions Testlest 2: 31 multiple choice questions Testlet fpa two task-based simulations Eam 4: two task-based simulations Testlet 5: three written communication tasks BEC is the only section that has written communication tasks. These are: Area 1: Conceptual Framework, Standard-Setting and Financial Reporting Conceptual framework and standard-setting for non business entities General purpose financial statements: for-profit business entities General purpose financial statements: non-governmental, not-for-profit business entities Public company reporting topics Financial statements of employee benefit plans Special purpose framework Area 2: Select Financial Statement Accounts Cash and cash equivalents If receivables Inventory Property, plant and equipment Investments Intangible assets Payables and accrued liabilities Long-term debt Revenue recognition Compensation benefits Parrs taxes Area 3: Select Transactions Accounting changes how to become an interpreter for the police error corrections What were the ideas of voltaire combinations Contingencies and commitments Derivatives and hedge accounting Foreign currency transaction and translation Leases Nonreciprocal transfers Software costs Subsequent events Fair value measurements Differences between IFRS and U.
They will include: Testlet 1: 33 exm choice questions Testlet 2: 33 multiple choice questions Testlet 3: two task-based simulations Testlet 4: three task-based simulations Testlet 5: three task-based simulations FAR CPA exam scoring The four areas of FAR whatt weigh differently on your final score.
Testlet 1: 38 multiple choice questions Testlet 2: 38 multiple choice questions Testlet 3: two task-based simulations Testlet what cause sickle cell disease three task-based simulations Testlet 5: three task-based simulations REG Dxam exam scoring The five areas of REG are weighted differently and will all contribute to your final score. What are the 4 parts of the CPA Exam? Which CPA exam to take first Scheduling each section of the CPA exam is a personal choice that will largely depend on your study timeline and process.
Use a CPA review course that gives you test readiness scores, so you know when your knowledge for specific sections is thorough enough for the real test. What is the hardest section of the CPA exam? Can you take all four parts of the CPA exam at whatt same time? CPA exam: which sections are the most similar? What percentage of people pass all four sections of the CPA exam on dxam first try? Thousands of candidates have used these secrets to pass the exam on the first try.
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All about the CPA Exam sections
How many parts does the CPA Exam have? There are four sections to the CPA Exam, each of which takes four hours for 16 hours of testing. What are the four sections of the CPA Exam? The four sections are Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). The CPA Exam is a comprehensive test composed of 4 parts, given individually, over a total of 16 hours. The four exams cover a wide variety of topics taught in most University accounting programs. The CPA Exam consists of four, four-hour sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section is delivered in five smaller sections called testlets featuring different item types: multiple-choice questions, task-based simulations and.
Each section is tested separately in its own four-hour exam. The other three requirements—education, experience, and ethics exam—vary slightly by state. See: requirements to become a CPA. Candidates must sit for and pass each of these four sections in order to pass the CPA Exam. The total testing time for each section is four hours.
The CPA Exam is designed to measure professional competence in auditing, business law, taxation, and accounting. Learn more about how the CPA Exam is scored. To that end, the exam also tests related business skills, the ability to conduct oneself skillfully and with good judgment, and understanding of professional responsibilities and ethics.
Passing this exam confirms you have the competence to practice in a highly specialized field. To gauge this, the CPA Exam sections test on the following major topics using specific types of questions. The four sections of the CPA Exam each cover different areas of accounting.
Here are the major topics that make up the structure of each of the CPA Exam sections. Ethics, Professional Responsibilities and General Principles ….. Assessing Risk and Developing a Planned Response ….. Performing Further Procedures and Obtaining Evidence ….. Among the four sections, FAR has a reputation for being the hardest. It typically has the lowest pass rate.
BEC is often thought to be the easiest. It has the highest pass rate. The CPA Exam is difficult. The four levels of skill tested in the CPA Exam sections include:. You can see here how much each section tests the different skill levels. AUD is also the only section that tests evaluation skills. REG tests your remembering and understanding, application, and analysis skills evenly. To test these skill levels, each four-hour exam section is divided into five testlets.
Each testlet contains one type of CPA Exam question. Written Communications WCs. Different CPA Exam sections contain different amounts of these question types. The different types of questions are weighted differently. In each section, the two MCQ testlets contribute to half of your exam score. Based on decades of experience helping candidates pass, Gleim strongly suggests that students take the exam immediately after graduation or while in your last semester if permitted by your chosen state board.
Candidates already in the workforce should start studying now, because the sooner you earn your CPA certification, the sooner you can begin enjoying the benefits it brings. Make a CPA Exam study plan and get going! Short answer: it depends. Think about your recent accounting classes or work experience. Then, read more about each exam section in detail for more specific advice, and play to your strengths!
Both will equip you with all the information you need to become a CPA. Contact Us : What are the topics of each CPA Exam section? How is the CPA Exam structured? CPA Exam sections—hardest to easiest. Types of questions on the sections To test these skill levels, each four-hour exam section is divided into five testlets.
Scoring weights The different types of questions are weighted differently.