The Uniform CPA Examination (Exam) protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs are required to pass the Exam.


FAR: Financial Accounting and Reporting:

  • Conceptual Framework and Financial Reporting

  • Select Financial Statements Accounts

  • Select Transactions

  • Sate and Local Governments

AUD: Auditing and Attestation

  • Ethics, Professional Responsibilities and General Principles

  • Assessing Risk and Developing a Planned Response

  • Performing Further Procedures and Obtaining Evidence

  • Forming Conclusions and Reporting


REG: Regulation

  • Ethics, Professional Responsibilities, and Federal Tax Procedures

  • Business Law

  • Federal Taxation of Property Transactions

  • Federal Taxation of Individuals

  • Federal Taxation of Entities


BEC: Business Environment and Concepts

  • Corporate Governance

  • Economic Concepts and Analysis

  • Financial Management

  • Information Systems and Communications

  • Operations Management


To sit for the CPA Exam a candidate must meet the following requirements:
Be 18 years old; of good moral character; a graduate of an accredited college or university with a master's degree that includes a concentration in accounting.
Each applicant must provide the Board with an official transcript that clearly indicates the applicant has earned a baccalaureate or master's degree with a concentration in accounting, and the date the degree was conferred (electronic transcripts not accepted). A concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which at least 27 semester hours consists of accounting courses. 
A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy (NASBA) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc. (NACES)



You’ll need to schedule your exams to fall within the following testing windows each year:

  • January-February

  • March first 10 Days

  • April – May

  • July – August

  • September first 10 days

  • October – November

  • December first 10 days


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