Certified Public Accountant (CPA) is legislative title for accountants who have passed Certified Public Accountant Examination and have cleared additional requirements such as state education and relevant experience to become a CPA. Individuals who cleared the exam however missing on the part of either state education or work experience are been entitled to ‘Inactive CPA ‘or an equivalent phrase.
To become eligible to appear for exam, you need to have approval from one of the jurisdictions, as each jurisdiction have their own criteria for education, examination and experience. Also it is mandatory to have a license from the Board of Accountancy in one of the 55 U.S. jurisdictions.
Once the Board accept the application, it will intimate NASBA foe all those sections for which you are eligible to appear for exam.
The CPA exam is divided in four parts and those are:-
All the sections will have multiple choice questions, where as Auditing and Attestation, Financial Accounting and Reporting and Financial Accounting and Reporting, will have some extra task-based simulation questions and on other hand Business Environment and Concepts will have extra questions on written communication.
Each exam will be examined on scale of 0 to 99, where as 75 is the minimum score to pass the exam.
Sections in the study guide include apart from practice questions, study tips
Auditing & Attestation:
Business Environment & Concepts
The comprehensive Financial Accounting & Reporting review including:
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