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CPA is a globally recognized financial course offered by AICPA (The American Institute of Public Accountants ) USA.
A CPA is a trusted financial advisor who helps individuals, businesses, and other organizations plan and reach their financial goals
All CPAs are accountants, but not all accountants are CPAs.
· Exam or Uniform CPA Examination
· Requirements vary by state/jurisdiction (see state requirements)
· Most states now require 120-150 semester hours
· Number of accounting hours (in the 150 total) is dependent on state requirements
· Auditing and Attestation (AUD)
· Business Environment and Concepts (BEC)
· Financial Accounting and Reporting (FAR)
· Regulation (REG)
· Same test no matter where it is taken
· Passing score is 75 on a 0-99 scale
· Question types include multiple choice, simulation and written communication
· Eligibility to sit for exam depends on state
· Examination Center
· Prometric centers in UAE, Kuwait, Bahrain, Lebanon, Japan & Brazil subject to conditions.
· Multiple Choice Questions 2 Test lets
· Task Based Simulations
· Written Communication Task
· A candidate is an applicant for a CPA license
· Many states require the candidate to have 1 – 2 years’ experience under a CPA
· Additional requirements vary by the candidate’s
· Education – e.g., Graduate degree vs. 150 hours of undergraduate
· Employer(s) – e.g., Public accounting firm vs. industry
· Type of work – e.g., Tax professional vs. auditor
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Hyderabad , India
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