CPA Examination Guide

CPA stands for Certified Public Accountant. Uniform CPA Examination is a licensing exam and 55 U.S. jurisdictions grants certifications to help people to work as certified public accountants their respective territories. The test will be to qualified persons only certified accountants. This is necessary so that the interest of protecting the public and professional input range of skills and knowledge necessary to fulfill the duties of the crew are checked. There is no chance, your employment and career development, do not delete when you vote.
 

AICPA (American Institute of Certified Public Accountants) is the national level for APC. It is responsible for determining the content of the Uniform CPA Examination, prepare their exam questions, marking, etc.
 

The National Association of State Boards of Accountancy (NASBA) is an association of local boards of accountancy. He is responsible for the consistency in the United States to promote the interstate practice of auditors.
Territorial councils are responsible accounting of APC in the area concerned. Each area has its own criteria, education, employment, experience, etc. for accountants working in such jurisdiction. The Board is responsible for accounting for court to grant approval CPA candidates.

Parts of the Examination
The exam consists of four sections. These sections have smaller units called testlets and simulations. Testlets contains 24-30 multiple-choice questions (MCQs) each contain simulations and case studies summarized. The test duration is 14 hours.

Auditing and Attestation (AUD): It contains 3 testlets and two simulations to be completed in 4.5 hours. This section tests the knowledge of standards and testing.
 

Business Environment and Concepts (BEC): It contains 3 testlets be completed in 2.5 hours. This section tests the knowledge of general business environment and business concepts.
 

It contains his 3 testlets and two simulations completed in 4.5 hours: Accounting and Reporting (FAR). In this section, knowledge of accounting and business skills for the application of this knowledge is required.
 

Regulation (REG): It contains 3 testlets and 2 simulations within 3 hours to finish. In this section, the knowledge of the income tax, ethics and professional responsibility and business law and related skills.

Types of questions
The test contains pre-test elements to develop future administrations Uniform CPA Examination. You do not have to count on your guests, but they can not be differentiated Highlighted items and therefore a test person must also take seriously each sample.
Multiple-choice questions administered in groups of 24-30 questions, creating a testlet. Each section has the same number of questions per testlet.
Simulation samples on actual case studies. Assess your knowledge and skills in relation to working These skills are necessary for an accountant who is the entry point for the execution of their professional duties. The answers are to be written in the form of a letter or memorandum about a particular topic.
 

Exam format
The format of the Uniform CPA exam is only computer. You can try questions in any order in a testlet or simulation. However, you can not testlet to another.
The test format for AUD, FAR and REG multiple choice testlets is several stories adapted computer. This means that the first testlet is of medium difficulty. The following testlets selected responses from the computer to the candidate, they are either medium or hard level. Well in the first testlet led to a difficult testlet by the computer to be managed, administered testlet on the other with a moderate level.
BEC is not adaptive computing and testlets are of medium difficulty. The computer simulations, are not suitable.

Mark in Uniform CPA Examination
AICPA examination scores and transfers accounts NASBA, which then sends the advice of accounting that the release candidate.
The Uniform CPA Examination score is on a scale of 0-99 with 75 being the positive assessment presented.

The multiple-choice questions, taking into account a 70% score.
Simulations contribute 30% to the result if the goal of the simulations is 20% and the written part of the simulations bear 10%.

The multiple-choice questions, written communication, and objective parts of simulations are all recorded separately. The three scores are then combined upwards and percentage distribution given a total score. Then, the scores are converted to a scale from 0 to 99 for the final report.
Each correct answer in the multiple choice questions to partition and there is no penalty for an incorrect answer. Therefore, it is possible to examining guess if you do not know the answer.
Parts of simulations contain answers will be marked electronically. Answers to written communication be assessed by electronically by human scorers.
You can test again if you fail to do in this situation, if you can not take a test twice in the same testing window for each section.
 

Registration method
The test will test centers of the respective powers of the United States conducted at Prometric. Registration for the exam is on the edge of the accounts of the relevant jurisdiction, if the applicant meets the conditions set by the court. A candidate needs to understand what he wants to clear the exam jurisdiction on the way he sees his career is based.
Each year is divided into "windows testing 'four each 60 days., You can place the sections in any order. Each section may be taken four times a year, but some may be repeated in a test window.
Most countries require clear four test sections within 18 months from the start of the first section. Therefore, you must register for the exam accordingly, taking into account the preparation time you need, and leave room for a new trial on a section if necessary.
The fee varies from country to country.
The test is performed only international applicants and the United States must contact the countries in which they wish to qualify.

Exam Preparation
There are two aspects of the assessment that we need to be prepared. First, you need to be familiar with the test content and investigate the issue thoroughly for the exam. Second, you must be familiar with the test format and directions. You must know how to type in the answers and enough practice for the same thing.
Described liable for the manufacture of the material on the syllabus in the criticism. Preparedness requires that you go through the form of the candidate to become familiar with the requirements of the test. More pdf Specification Outlines (CSOs) lists the entire program for the different sections of the test. To avoid surprises at the last moment and spearhead your preparation in the right direction, you should see civil society organizations in detail.
To facilitate the process of preparing students, a tutorial and sample test papers are issued by authorities. The tutorial helps you understand the types of questions, tools and resources that you understand how to navigate through the exam for the exam and.
The most important resource for the production of samples. This should, after you familiar with the candidate's choice, CSO and the tutorial will be revised. In addition to an overview of the review model, the software should help sample with how the review will be conducted to familiarize. This tool is not intended for the preparation of the content of the examination, it is just a way to make familiarity.
It is important to realize that the exam preparation requires a separate study. Although the content of the test is treated during your qualification course, it is important to go through a preparation program that focuses on the exam. Should be unprepared for either the content of the test or the test conditions negatively affect your results. We must also realize that the pass rate for Uniform CPA Examination quite high, is 75 on a scale of 0 to 99 Moreover, it is only one of the criteria by which the Council of accounting grant you licensure made. Therefore, you must leave no stone unturned to prepare because it more obstacles before he overcome a Chartered Accountant.