Structure of all 4 parts of the US CPA Exam
Mon Jul 10 2023
The Uniform Certified Public Accountant examination is a credentialing exam for professionals seeking to become CPAs. It is graded by AICPA (American Institute of Certified Public Accountants) and administered with NASBA (National Association of State Boards of Accountancy).
CPA Exam Format:
The CPA exam consists of 4 sections.
- Auditing and Attestation (AUD)
- Regulation (REG)
- Financial Accounting and Reporting (FAR)
- Discipline [BAR/ISC/TCP]
There are 3 types of questions in the CPA exam:
Multiple-Choice Questions (MCQs) vary from one sentence to paragraph length questions with 4 options. Task-Based Simulations (TBS) require candidates to type in answers and may include research questions, journal entries, reconciling accounts, filling out a form with MCQs, or filling out sections of reports. Written communication tasks test the candidate’s ability through writing.
Skill level division In the CPA exam
| Section | Remembering and Understanding | Application | Analysis | Evaluation |
|---|---|---|---|---|
| AUD – Core | 30–40% | 30–40% | 15–25% | 5–15% |
| FAR – Core | 5–15% | 45–55% | 35–45% | – |
| REG – Core | 25–35% | 35–45% | 25–35% | – |
| BAR – Discipline | 10–20% | 45–55% | 30–40% | – |
| ISC – Discipline | 55–65% | 20–30% | 10–20% | – |
| TCP – Discipline | 5–15% | 50–60% | 30–40% | – |
The table below outlines the skill level categories within each CPA Exam section
| Section | Multiple-Choice Questions (MCQs) | Task-Based Simulations (TBSs) |
|---|---|---|
| AUD – Core | 50% | 50% |
| FAR – Core | 50% | 50% |
| REG – Core | 50% | 50% |
| BAR – Discipline | 50% | 50% |
| ISC – Discipline | 60% | 40% |
| TCP – Discipline | 50% | 50% |
Conclusion:
CPAs have a huge demand in different fields like public accounting, business and industry, non-profit, government, and education. Check out the CPA exam syllabus given above to be aware of the subjects. Hope the detailed information provided in this article about the CPA exam syllabus has been helpful to you. Feel free to comment if you have any other doubts.
For more information on the CPA course and its required skills, please feel free to Contact Simandhar Education @ +91 7780273388 or mail us at info@simandhareducation.com.