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Updated: Aug 15, 2026
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Introduction to Certified Public Accountant (CPA) Exam
Passing all four sections of the Uniform CPA Test is one of the first steps to being a licensed CPA. The CPA Exam is a computer-based examination conducted by the AICPA, consisting of four parts evaluating the minimum knowledge and skills needed by a CPA. The new version of the exam takes 16 hours in total.
While each state/jurisdiction has its particular criteria for obtaining a CPA license, they all require the CPA Exam to be passed by an applicant, and you have 18 months to complete all four sections of the CPA Exam (the clock starts ticking after you pass the first section), so be aware of scheduling and preparing.
The exam contains the following four main parts which are further described in details in the following section:
- Auditing and Attestation (AUD)
- Business Environment and Concepts (BEC)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
See the CPA practice exams to get a know-how of how these sections are divided. The AUD section offers questions based on professional obligations, ethics, risk assessment in the production of plan responses, the performance of procedures and facts, and drawing conclusions and reporting of accounting information. The BEC chapter discusses topics related to corporate governance, economic concepts, and interpretation, financial management, IT, and operations management. The FAR section consists of questions that emphasize the conceptual structure and financial reporting, the selection of accounts of financial statements, the selection of transactions, and the application of state and local governments to accounting work. The REG section consists of topics that concentrate on ethics, federal tax practices, professional obligations, business law, federal property transaction taxation, federal individual taxation, and federal agency taxation.
CPA AA Exam Overview:
| Certification Vendor: | Association of Chartered Certified Accountants (ACCA) |
| Exam Name: | Audit and Assurance |
| Exam Number: | AA |
| Exam Price: | Varies by country (ACCA exam entry fees) — generally around £100–£150 per paper depending on location/currency |
| Certificate Validity Period: | N/A (contributes toward ACCA qualification) |
| Passing Score: | 50% |
| Exam Format: | Computer-Based Exam (CBE), Case-Based Objective Test Questions (Section A), Constructed Response Questions (Section B) |
| Exam Duration: | 180 minutes |
| Related Certifications: | ACCA Qualification Advanced Audit and Assurance (AAA) |
| Real Exam Qty: | 100 (approximate based on mark distribution) |
| Available Languages: | English |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Computer-based exam (CBE) delivered in ACCA exam centres globally; no paper-based alternative. |
| Pre Condition: | Completion of Applied Knowledge exams (e.g., FA – Financial Accounting) is recommended; must be registered as an ACCA student and entered for the AA exam session. |
| Official Syllabus URL: | https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8.html |
How to book the Certified Public Accountant (CPA) Exam
Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
- Step 3: Access the application by clicking here
- Step 4: Complete the application, prepare from the CPA exam dumps and submit all required documents
- Step 5: Schedule your exam by following this link
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Review and Reporting | - Subsequent events - Written representations - Going concern evaluation - Audit finalisation and auditor's report |
| Topic 2: Audit Framework and Regulation | - Corporate governance - Professional ethics - Concept of audit and other assurance engagements - External audit and regulatory environment |
| Topic 3: Employability and Technology Skills | - Use of computer technology in the exam and workplace - Presentation of information and responses |
| Topic 4: Audit Evidence | - Financial statement assertions and audit evidence - Work of others (experts, internal auditors) - Audit of specific items - Audit procedures and sampling |
| Topic 5: Planning and Risk Assessment | - Understanding the entity and its environment - Audit planning and documentation - Assessing audit risks - Obtaining and accepting audit engagements |
| Topic 6: Internal Control | - Internal audit role - Evaluation of control systems - Tests of control - Internal control systems |
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