The structure of CPA Exam is -
- Is a license issued by one of the 55 states or territories of US – which authorize holder to practice as a certified public accountant in that jurisdiction. It is designed by AICPA (American Institute of CPA’s) and NASBA (National Association of State Board of Accountancy, USA) to ensure only qualified individuals become CPA’s. The program which is similar to Chartered Accountancy program in India, is designed to ensure that only qualified individuals become CPA’s, equipping the individuals to have a thorough knowledge of Accounting principles of US.
- The CPA Exam is comprised of four separate exams, is administered by the AICPA
- The Qualification has been divided into just 4 Subjects Only
- The four sections of the exam are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC)
- Objective pattern – FAR / AUD / REG = 100% objective & BEC = 85% objective
- Passing score of 75 on each part (on a scale of 0-99)
- Global Pass Rate > 45%
- FAR / AUD / REG / BEC are computer based exams (‘CBE’) and can be taken at any time during the year
You have a maximum of four and a half hours to complete the Exam:
- 5 minutes — Welcome/enter launch code
- 5 minutes — Confidentiality/section information
- 4 hours — Testing time
- 15 minutes — Break after third testlet (option to pause Exam timer)
- 5 minutes — Survey
I hope this information was helpful.
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