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Details About Cpa Regulation Exam

By Author: Tyler H. Spencer
Total Articles: 106

The Uniform CPA Exam is one of the most rigid qualification exams around the world. It requires candidates to meet a pretty high level of education of accounting and dominating to one of the most excellent achievements, becoming a CPA that is licensed. The profession of CPA is one of the most awfully respected professions in the entire world and to a successful and lucrative career, can be a fast track as well. Still, candidates have to get done first with the CPA Exam. The Exam is split up into four different sections and these sections are taken one section at a time.

The sections are:
1. Financial accounting and reporting (FAR),
2. Auditing and attestation (AUD),
3. Business environment and concepts (BEC), and
4. Regulation (REG).

During the mid-1990s, the Uniform CPA Exam was nineteen and a half hours long in duration and carried out in about two and one half days. The exam is made up of four area or section subjectswhich were tested in five sittings and these are Auditing (which is three and a half hours long); Business Law (three and a half hours); Accounting Theory (three and a half hours); and finally Accounting Practice (Part I & Part II, each four hours long). Even though, Accounting Practice Parts I and II were given in separately, the scores of two were merged for grading purposes. The exam was conducted two times a year. Thefollowing Wednesday, Thursday and Friday on May and November every year the exams were taken. Candidates were given permission to use only pencil and paper (no computers or electronic calculators of any sort were allowed at that time).

Method of Testing:
Questions of represent 60% of the entire score for exam sections of three of the four which excludes Business Environment and Concepts (BEC) entirely, while the rest of 40% has simulations. Knowledge of Accounting is assessed in simulations through a number of tasks, few of which require completing written exercises of communication, searching databases, and working with forms and spreadsheets. The skills that simulations are intended to be measured with are judgment, research, analysis, and communication.

While giving the examination, candidates can take a short break after finishing a "testlet" (either a simulation or a set of multiple choice questions). As soon as a testlet is completed, however, candidates are not allowed to return back to it, so it is impossible to use the "break time" to improvise one's marks by simply looking up answers! The clock certainly continues to run during these breaks.

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