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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

Duration of Exam: 16 hours of total
Passing score: 75 for each section
Format: Multiple choice, Task-based, communication tasks
Language of Exam: English

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Difficulty in Writing Certified Public Accountant (CPA) Exam

In the accounting industry, any aspiring accountant who wants to sit for the CPA Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough.

However, today's developments in accounting technology and new compliance laws mean that in addition to 30 hours of graduate education, the AICPA has changed the educational requirement to include 120 semester hours in a bachelor's degree accounting program. In most US nations, these standards are implemented. As a result, a master's degree in the field or a similar industry is required for most aspiring accountants wanting to take this exam.

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CPA AA Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Assurance and Related Services	5%	- Other assurance engagements and non-audit services
Topic 2: Legal, Ethical and Regulatory Environment	20%	- Ethics, independence, professional skepticism and quality control - Anti-money laundering, fraud and corporate governance - Regulatory framework including Companies Act 2014
Topic 3: Performing Audit Procedures and Gathering Evidence	30%	- Audit evidence, sampling and documentation - CIS auditing and computer-assisted audit techniques - Tests of controls and substantive procedures
Topic 4: Review, Completion and Reporting	20%	- Evaluation of misstatements and review of work - Going concern, subsequent events and written representations - Audit reports, modifications and other communications
Topic 5: Accepting and Planning Audit Engagements	25%	- Risk assessment, materiality and audit strategy - Pre-conditions, client acceptance and engagement terms - Understanding entity and internal control systems