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All The Information About The Cpa Business Exam

By Author: Tyler H. Spencer
Total Articles: 106

The CPA exam is made up of four types of sections, which the candidates take independently. Every section has a particular time given to complete, fourteen hours totaling. Candidates can finish off the sections in any order they like. There is no restriction on that and there is no the most appropriate order in which they take every section of the CPA exam. They have around the same statistical pass rate, statistically.

In addition, candidates can easily take up to all four sections of the exam in the same testing window, but they certainly cannot repeat a section of the exam during the same testing window.

Auditing and Attestation (AUD):
1. Planning of the engagement,
2. Internal controls,
3. Acquire and document information,
4. Review engagement and evaluate information, and finally
5. Prepare communications.
The time duration for this is four hours. There will be seven simulations which are short based and three multiple choice test lets.

Business Environment and Concepts (BEC):
1. Structure of business,
2. Concepts of Economic,
3. Financial management,
4. Information technology, and last but not least
5. Planning and measurement.

The time duration for this section is three hours. The format is that there will be three written simulations and three multiple choice test lets.

Financial Accounting and Reporting (FAR)
1. Standards and concepts for financial statements,
2. Items that are typical in financial statements,
3. Certain types of events and transactions,
4. Accounting and reporting for entities that are governmental, and
5. Accounting and reporting for not-for-profit and nongovernmental firms.
The time given for this section is four hours. There will be simulations that are short based and three multiple choice test lets.

Scoring
In order to pass the CPA exam, the candidate must attain a score of 75 at least in each of the subjects that are covered by this IT exam. If the candidate passes the full exam and abide by all applicable rules and statutes, he or she will be notified by mail that they have passed the exam.

During the mid-1990s, the Uniform CPA Exam was nineteen and a half hours long and carried out over two and one half days! It was made up of areas or sections of four subjects, which in five sittings, were tested. The four subjects were Business Law (three and a half hours), Auditing (three and half hours); Accounting Theory (three and half hours hours); and Accounting Practice (Part 1 and 2 each four and a half hours).

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