1882:
exam books, within certain time constraints imposed to preserve exam security. Beginning with the May 1996 administration, the exam became non-disclosed. Almost all exam material was now kept secure so that many high-quality questions could be reused. Although this is common practice in the world of large-scale testing, it was a policy decision that was momentous at the time, and made only after extensive comments were elicited from all key stakeholders, such as the 55 boards of accountancy, members of the CPA profession, accounting educators, CPA candidates, and testing professionals. By deciding to release only a small portion of each exam—to help candidates prepare for the examination experience high-quality exam material could be reused. This made it possible for the first time to use statistical techniques for test
1317:(IQEX). This is an alternative to the Uniform CPA Exam. As of 2018 this eligibility extends to the Institute of Chartered Accountants in Australia (ICAA), Chartered Professional Accountants of Canada (CPA Canada), Chartered Accountants Ireland (CAI), Institute of Chartered Accountants of Scotland (ICAS), Instituto Mexicano de Contadores Publicos (IMCP), Hong Kong Institute of Certified Public Accountants (HKICPA), New Zealand Institute of Chartered Accountants (NZICA), and CPA Australia.
1899:
newly licensed CPAs, the AICPA published an
Exposure Draft and Invitation to Comment. The Exposure Draft details major themes from the research along with proposed Exam content additions, changes, and deletions that will take effect sometime in 2021. The Invitation to Comment presents more future-oriented proposals that required further consideration and research. Both components of the report were posted for public comment on December 23, 2019.
1249:
Additionally, some states require that candidates have completed an additional year of study (which can be either at an undergraduate or graduate level) before sitting for the exam and almost every state requires that the additional year of study be completed before awarding certification. The educational requirement equivalent to five years of full-time study is known as the "150-hour rule" (150 college semester units or the equivalent).
1832:
Practice (Part I & Part II; 4.5 hours each). Although
Accounting Practice Parts I and II were given in separate sittings, the two scores were combined for grading purposes. The exam was administered twice per year: on the first consecutive Wednesday, Thursday and Friday in May and November of each year. Test takers were allowed to use only paper and pencil (no electronic calculators or computers of any kind were allowed at that time).
25:
110:
1891:
16 hours with additional Task Based
Simulations for each of the four sections. The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period.
1881:
Until 1996, completely new versions of the CPA Exam were prepared and administered twice each year (May and
November). After each administration, all questions and the keyed responses (correct answers) were published and available for purchase. Candidates were able to leave the test sites with their
1835:
In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between
Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs
1278:
As of July 1, 2020, Continuous
Testing for the CPA Exam has been implemented, which means there are no longer any blackout periods where testing is not available. As of January 1st, 2024, this remains true only for core sections of the CPA exam. Discipline sections are only available for roughly the
1105:
Candidates have a total of four hours to complete an exam, regardless of the number of questions or perceived difficulty. Each exam is broken out into 5 testlets. Candidates are permitted to take a break between testlets. However, with the exception of a standardized 15-minute break between testlets
1890:
As of April 1, 2017, AICPA launched a new version of the
Uniform CPA Exam. This updated version is the result of comprehensive research and places an increased emphasis on critical thinking, analytical ability, problem-solving and professional skepticism. The length of the exam increased from 14 to
1295:
Example: If the grade release date for your passing Audit section was
February 5, 2010 and Business Environments Concepts' section date was April 8, 2010, this means in order to retain credit for Audit you must pass the remaining sections on or before August 5, 2011, otherwise exam credit for this
745:
The CPA exam is a sixteen-hour exam tested in four separate sections. All candidates are required to take the same three core sections and a discipline section of their choice. As many as two sections can be taken in a given day or each section can be taken on separate days. A detailed overview of
1898:
In early 2019, the AICPA began a targeted practice analysis focused on the impact of technology and data analytics on the work of newly licensed CPAs as well core accounting skills that all CPAs must possess. After months of engaging with stakeholders from the profession, including supervisors of
1291:
The 30-month clock starts on the date the first examination section passed was taken. If the remaining sections are not passed within the next 30 months (in states that have implemented the new 30-month expiration), you lose the credit for the first section and the next section passed becomes the
1096:
With the exception of ISC, each section's score is weighted evenly between multiple-choice questions (MCQs) and tasked-based simulations (TBSs). ISC is instead weighted 60% on MCQs and 40% on TBSs. The exam is scored between 0 and 99 with a minimum of 75 being required to pass each section. Score
1916:
This new format introduced these three new sections as "discipline sections" and the preexisting exam sections (AUD, FAR, and REG) became "core sections". Candidates are required to take all three core sections and one discipline section of their choice, for a total of four exams, under this new
1287:
Where a candidate fails a section, it may be re-taken without any penalty other than a re-examination fee and the risk of credits for other sections expiring under the "30-month rule". Re-sitting for a failed section in the same testing window is not permitted. As of July 1, 2020, the AICPA has
1894:
On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality. CPA candidates can practice with the software in advance of their actual test by using the AICPA's sample tests. The sample tests also include tutorial topics to guide candidates along with
1831:
Until the mid-1990s, the
Uniform CPA Exam was 19.5 hours in duration and was administered over two and one-half days. It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting
1248:
In order to sit for the
Uniform CPA Exam, a person must be declared eligible to do so by one of the 55 state boards of accountancy in the United States. Requirements of state boards vary, but almost always include a U.S. bachelor's degree and a certain amount of accounting course credits.
1333:
Most states will accept non-U.S. education credentials, however they must normally be evaluated by a member of the National Association of Credential Evaluators. Some states prefer specific evaluators, such as Foreign Academic Credential Services or World Education Services, while the
1364:
There are a variety of ways to prepare for the CPA exam. Many candidates use a CPA Review course that includes AICPA released multiple choice questions and task-based simulations. It is completely up to the candidate as to how they prepare for the CPA exam.
1257:
The AICPA and NASBA mandate that exam candidates submit to a fingerprinting prior to each exam for identification purposes. According to published AICPA and NASBA reports, all fingerprints collected are immediately transmitted over the Internet to
1239:
Due to the nature of the exam, the AICPA prohibits any exam candidate, former or current, from engaging in "irregular behavior" which the AICPA defines as disclosing exam content through means such as photography, writing, or memorization.
1304:
Since 1996, the Uniform CPA Exam has been a confidential examination. All persons involved with the Uniform CPA Exam, including candidates, must sign a confidentiality agreement not to disclose the contents of specific questions asked.
1886:
and to use criterion-referenced passing scores. Maintaining a large database of secure examination materials also made it possible for the CPA Exam to later transition to a computer-based administration format in 2004.
1329:
It is possible to sit for the CPA Exam outside the USA but only in select country locations, which currently include Bahrain, Brazil, England, Ireland, Germany, Japan, Lebanon, Kuwait, Scotland, and the United Arab
1296:
section expires and the remaining sections, including Audit, must be passed on or before October 8, 2011. The date you sat for the last exam is used to define the date you passed the exam under the 18-month.
2031:
1902:
On January 6th, 2024, the AICPA introduced a new version of the Uniform CPA Exam. This exam removed the Business Environment and Concepts (BEC) section and replaced it with three new sections:
1341:
Approximately one-third of the state boards require a candidate for the Uniform CPA Exam to be living or working in that state. However, the majority have no residence requirement.
58:
1836:
to protect the public. For the first time, proprietary electronic calculators were provided to CPA candidates for the two new accounting sections. The four new sections were:
1942:
734:
1926:
726:
1288:
changed the rules and is now allowing for continuous testing, candidates can now re-test for the same section within the same quarter after receiving their failed score.
374:
2205:
2358:
1355:
As of October 1, 2018, testing sites in select cities of England, Ireland, Scotland, and Germany began offering the CPA Exam to eligible candidates.
359:
1937:
1314:
364:
673:
524:
228:
125:
2082:
379:
369:
135:
431:
44:
559:
436:
76:
384:
327:
2297:
2271:
2245:
468:
421:
2322:
1349:
699:
695:
1931:
2005:
54:
2152:
40:
35:
2177:
719:
666:
473:
1860:
307:
183:
599:
534:
109:
1097:
calculation is based on if a question was answered correctly and the relative difficulty of the question.
258:
2353:
1870:
1856:
584:
322:
188:
130:
703:
634:
173:
2126:
1874:
715:
659:
624:
619:
594:
589:
529:
458:
416:
398:
351:
332:
263:
168:
93:
1814:
Have a cumulative average score above 95.50 on all three core sections and one discipline section.
1810:, is awarded by the AICPA to high-performing CPA candidates who satisfy the following conditions:
1325:
There is no specific bar to non-U.S. candidates sitting for the Uniform CPA Examination, however:
463:
298:
253:
1962:
1807:
644:
639:
218:
193:
1106:
three and four, the exam timer is not paused. Each testlet is broken out in the table below:
426:
312:
2219:
1846:
514:
478:
268:
248:
233:
178:
163:
120:
2191:
1820:
Failing any section of the exam once disqualifies a candidate from receiving this award.
1840:
519:
487:
198:
2347:
2057:
629:
492:
411:
406:
243:
1980:
564:
303:
2108:
1259:
711:
450:
24:
1864:
702:. The CPA Exam is used by the regulatory bodies of all fifty states plus the
554:
238:
101:
1049:
Tax Compliance and Planning for Individuals and Personal Financial Planning
730:
1883:
1852:
1475:
Uniform Certified Public Accountant Examination Pass Rates (2006 - 2023)
1352:
or Permanent resident (Green card holder), and at least 19 years of age.
337:
317:
223:
1023:
Considerations for System and Organization Controls (SOC) Engagements
1377:
Uniform Certified Public Accountant Examination Pass Rates (2024 - )
483:
158:
1373:
The CPA Exam is challenging with pass rates historically below 50%.
506:
288:
153:
878:
Ethics, Professional Responsibilities and Federal Tax Procedures
707:
293:
2178:"Find answers to frequently asked questions about the CPA Exam"
694:) is the examination administered to people who wish to become
2083:"Uniform CPA Examination Conduct and Non-Disclosure Agreement"
18:
771:
Ethics, Professional Responsibilities and General Principles
922:
Federal Taxation of Entities (including tax preparation)
725:
The CPA Exam is developed, maintained, and scored by the
1313:
Certain overseas qualified accountants may sit for the
50:
1817:
Pass four sections of the exam on the first attempt.
793:
Performing Further Procedures and Obtaining Evidence
1270:
Fees to sit for the Uniform CPA Exam vary by state.
1963:"What is the Uniform CPA Examination? | NASBA"
1943:
National Association of State Boards of Accountancy
735:
National Association of State Boards of Accountancy
2323:"AICPA Unveils Blueprints for Redesigned CPA Exam"
2298:"Learn more about CPA Exam scoring and pass rates"
2272:"Learn more about CPA Exam scoring and pass rates"
2246:"Learn more about CPA Exam scoring and pass rates"
2153:"CPA Exam's Future: Key Tentative Dates Announced"
1927:American Institute of Certified Public Accountants
727:American Institute of Certified Public Accountants
1338:prefers to conduct credential evaluations itself.
782:Assessing Risk and Developing a Planned Response
2032:"All you need to know about the CPA Exam scores"
39:, potentially preventing the article from being
1262:/Reed Elsevier (Identico Systems) for storage.
688:Uniform Certified Public Accountant Examination
1309:International Qualification Examination (IQEX)
1082:Property Transactions (disposition of assets)
667:
8:
375:International Financial Reporting Standards
900:Federal Taxation of Property Transactions
674:
660:
88:
59:reliable, independent, third-party sources
2109:"CPA Exam Requirements By State | Becker"
1806:The Elijah Watt Sells Award, named after
1346:Alabama State Board of Public Accountancy
814:Financial Accounting and Reporting (FAR)
77:Learn how and when to remove this message
1473:
1375:
1108:
1031:
1001:Information Systems and Data Management
983:
935:
860:
812:
753:
53:by replacing them with more appropriate
1954:
1938:International Qualification Examination
1315:International Qualification Examination
985:Information Systems and Controls (ISC)
100:
36:too closely associated with the subject
2006:"Learn what to study for the CPA Exam"
1909:Information Systems and Controls (ISC)
1012:Security, Confidentiality and Privacy
937:Business Analysis and Reporting (BAR)
1906:Business Analysis and Reporting (BAR)
1895:explanations of tools and resources.
733:test centers in partnership with the
365:Generally-accepted auditing standards
7:
1336:Illinois State Board of Accountancy
964:Technical Accounting and Reporting
380:International Standards on Auditing
1033:Tax Compliance and Planning (TCP)
804:Forming Conclusions and Reporting
14:
2220:"CPA Exam Pass Rates (2006-2023)"
1912:Tax Compliance and Planning (TCP)
1851:Accounting and Reporting –
1843:and Professional Responsibilities
437:Notes to the financial statements
1348:) require the candidate to be a
911:Federal Taxation of Individuals
385:Management Accounting Principles
108:
34:may rely excessively on sources
23:
2359:Accounting in the United States
2192:"Alabama CPA Exam Requirements"
1344:A few U.S. states (such as the
1244:Eligibility to sit for the exam
755:Auditing and Attestation (AUD)
862:Taxation and Regulation (REG)
841:Select Balance Sheet Accounts
1:
1279:first month of each quarter.
360:Generally-accepted principles
1877:– Business Enterprises
975:State and Local Governments
729:(AICPA) and administered at
700:The United States of America
696:Certified Public Accountants
1932:Certified Public Accountant
2375:
1199:
1160:
1157:
1154:
1145:
1120:
1117:
1114:
1111:
1037:
989:
941:
866:
818:
759:
746:each exam is as follows:
229:Constant purchasing power
126:Constant purchasing power
2127:"CPA Exam Score Release"
720:Northern Mariana Islands
560:Accounting organizations
548:People and organizations
2131:UWorld Roger CPA Review
1827:History of exam formats
1802:Elijah Watt Sells Award
308:Amortization (business)
1253:Fingerprint collection
1060:Entity Tax Compliance
432:Management discussion
2058:"About The CPA Exam"
1871:Financial Accounting
1071:Entity Tax Planning
852:Select Transactions
830:Financial Reporting
704:District of Columbia
399:Financial statements
352:Accounting standards
2278:. November 21, 2023
2252:. November 21, 2023
2038:. November 20, 2023
1476:
1378:
1321:Non-U.S. candidates
1034:
986:
938:
932:Discipline sections
863:
815:
756:
716:U.S. Virgin Islands
625:Earnings management
595:Positive accounting
469:Double-entry system
459:Bank reconciliation
264:Revenue recognition
2224:ninjacpareview.com
2089:. December 4, 2022
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953:Business Analysis
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600:Sarbanes–Oxley Act
535:Sarbanes–Oxley Act
464:Debits and credits
299:Cost of goods sold
254:Matching principle
2194:. 7 October 2017.
2012:. January 2, 2023
1808:Elijah Watt Sells
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640:Off-balance-sheet
282:Selected accounts
219:Accounting period
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2327:AICPA & CIMA
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2302:AICPA & CIMA
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2087:AICPA & CIMA
2079:
2073:
2072:
2070:
2068:
2054:
2048:
2047:
2045:
2043:
2028:
2022:
2021:
2019:
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2010:AICPA & CIMA
2002:
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2226:. 12 March 2022
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2133:. March 6, 2023
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1981:"CPA Evolution"
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1923:
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1300:Confidentiality
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1283:Failed sections
1276:
1274:Testing windows
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1235:Exam disclosure
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269:Unit of account
249:Historical cost
234:Economic entity
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121:Historical cost
83:
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28:
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5:
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2289:
2276:aicpa-cima.com
2263:
2250:aicpa-cima.com
2237:
2211:
2197:
2183:
2169:
2144:
2118:
2113:www.becker.com
2100:
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1997:
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1922:
1919:
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1913:
1910:
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1879:
1878:
1868:
1865:Not-for-Profit
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791:
787:
786:
783:
780:
776:
775:
772:
769:
765:
764:
761:
751:
748:
742:
739:
682:
681:
679:
678:
671:
664:
656:
653:
652:
648:
647:
642:
637:
632:
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622:
616:
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612:
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488:General ledger
481:
476:
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439:
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429:
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196:
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150:
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139:
138:
133:
128:
123:
117:
114:
113:
105:
104:
98:
97:
85:
84:
67:September 2022
31:
29:
22:
15:
13:
10:
9:
6:
4:
3:
2:
2371:
2360:
2357:
2355:
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2324:
2318:
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2277:
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2251:
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2238:
2225:
2221:
2215:
2212:
2207:
2201:
2198:
2193:
2187:
2184:
2179:
2173:
2170:
2158:
2154:
2148:
2145:
2132:
2128:
2122:
2119:
2114:
2110:
2104:
2101:
2088:
2084:
2078:
2075:
2063:
2059:
2053:
2050:
2037:
2033:
2027:
2024:
2011:
2007:
2001:
1998:
1986:
1982:
1976:
1973:
1968:
1964:
1958:
1955:
1948:
1944:
1941:
1939:
1936:
1933:
1930:
1928:
1925:
1924:
1920:
1918:
1911:
1908:
1905:
1904:
1903:
1900:
1896:
1892:
1888:
1885:
1876:
1872:
1869:
1867:Organizations
1866:
1862:
1858:
1854:
1850:
1848:
1845:
1842:
1839:
1838:
1837:
1833:
1826:
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1795:
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1728:
1725:
1722:
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1701:
1698:
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1686:
1683:
1680:
1677:
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1518:
1515:
1512:
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1482:
1479:
1478:
1468:
1465:
1462:
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1436:
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1416:
1413:
1410:
1407:
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1403:
1400:
1397:
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1390:
1387:
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1380:
1374:
1368:
1366:
1359:
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1337:
1332:
1328:
1327:
1326:
1320:
1318:
1316:
1308:
1306:
1299:
1297:
1293:
1292:target date.
1289:
1282:
1280:
1273:
1271:
1265:
1263:
1261:
1252:
1250:
1243:
1241:
1234:
1227:
1224:
1221:
1218:
1217:
1213:
1210:
1207:
1204:
1203:
1196:
1193:
1190:
1189:
1185:
1182:
1179:
1176:
1175:
1171:
1168:
1165:
1164:
1151:
1148:
1142:
1141:
1137:
1134:
1131:
1128:
1125:
1124:
1110:
1107:
1100:
1098:
1091:
1084:
1081:
1078:
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1073:
1070:
1067:
1066:
1062:
1059:
1056:
1055:
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1044:
1040:
1036:
1025:
1022:
1019:
1018:
1014:
1011:
1008:
1007:
1003:
1000:
997:
996:
992:
988:
977:
974:
971:
970:
966:
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949:
948:
944:
940:
931:
924:
921:
918:
917:
913:
910:
907:
906:
902:
899:
896:
895:
891:
889:Business Law
888:
885:
884:
880:
877:
874:
873:
869:
865:
854:
851:
848:
847:
843:
840:
837:
836:
832:
829:
826:
825:
821:
817:
806:
803:
800:
799:
795:
792:
789:
788:
784:
781:
778:
777:
773:
770:
767:
766:
762:
758:
750:Core sections
749:
747:
740:
738:
736:
732:
728:
723:
721:
717:
713:
709:
705:
701:
697:
693:
689:
677:
672:
670:
665:
663:
658:
657:
655:
654:
646:
643:
641:
638:
636:
633:
631:
630:Error account
628:
626:
623:
621:
618:
617:
610:
609:
601:
598:
596:
593:
591:
588:
586:
583:
582:
575:
574:
566:
563:
561:
558:
556:
553:
552:
545:
544:
536:
533:
531:
528:
526:
523:
521:
518:
516:
513:
512:
508:
503:
502:
494:
493:Trial balance
491:
489:
485:
482:
480:
477:
475:
474:FIFO and LIFO
472:
470:
467:
465:
462:
460:
457:
456:
452:
447:
446:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
412:Balance sheet
410:
408:
407:Annual report
405:
404:
400:
395:
394:
386:
383:
381:
378:
376:
373:
371:
368:
366:
363:
361:
358:
357:
353:
348:
347:
339:
336:
334:
331:
329:
326:
324:
321:
319:
316:
314:
311:
309:
305:
302:
300:
297:
295:
292:
290:
287:
286:
279:
278:
270:
267:
265:
262:
260:
257:
255:
252:
250:
247:
245:
244:Going concern
242:
240:
237:
235:
232:
230:
227:
225:
222:
220:
217:
216:
209:
208:
200:
197:
195:
192:
190:
187:
185:
182:
180:
177:
175:
172:
170:
167:
165:
162:
160:
157:
155:
152:
151:
144:
143:
137:
134:
132:
129:
127:
124:
122:
119:
118:
116:
115:
111:
107:
106:
103:
99:
95:
91:
90:
81:
78:
70:
60:
56:
52:
46:
42:
38:
37:
32:This article
30:
26:
21:
20:
2354:Examinations
2330:. Retrieved
2326:
2317:
2307:February 29,
2305:. Retrieved
2301:
2292:
2280:. Retrieved
2275:
2266:
2254:. Retrieved
2249:
2240:
2228:. Retrieved
2223:
2214:
2200:
2186:
2172:
2160:. Retrieved
2156:
2147:
2135:. Retrieved
2130:
2121:
2112:
2103:
2091:. Retrieved
2086:
2077:
2065:. Retrieved
2061:
2052:
2040:. Retrieved
2035:
2026:
2014:. Retrieved
2009:
2000:
1988:. Retrieved
1984:
1975:
1966:
1957:
1915:
1901:
1897:
1893:
1889:
1880:
1861:Governmental
1841:Business Law
1834:
1830:
1805:
1793:
1729:
1665:
1601:
1537:
1466:
1453:
1440:
1427:
1414:
1401:
1388:
1372:
1363:
1350:U.S. citizen
1345:
1335:
1324:
1312:
1303:
1294:
1290:
1286:
1277:
1269:
1256:
1247:
1238:
1104:
1095:
744:
741:Exam content
724:
691:
687:
685:
565:Luca Pacioli
486: /
306: /
304:Depreciation
212:Key concepts
184:Governmental
73:
64:
49:Please help
33:
2332:January 18,
2282:January 18,
2230:January 18,
2162:January 18,
2093:January 18,
2067:January 18,
2042:January 18,
2016:January 18,
1990:January 18,
1260:ChoicePoint
1041:Allocation
993:Allocation
945:Allocation
870:Allocation
822:Allocation
763:Allocation
712:Puerto Rico
578:Development
555:Accountants
451:Bookkeeping
370:Convergence
328:Liabilities
259:Materiality
147:Major types
2348:Categories
1857:Managerial
1369:Pass rates
1138:Testlet 5
613:Misconduct
239:Fair value
189:Management
131:Management
102:Accounting
51:improve it
41:verifiable
1967:nasba.org
1875:Reporting
1330:Emirates.
1135:Testlet 4
1132:Testlet 3
1129:Testlet 2
1126:Testlet 1
1085:10 - 20%
1074:10 - 20%
1068:Area III
1063:30 - 40%
1052:30 - 40%
1026:10 - 20%
1020:Area III
1015:35 - 45%
1004:35 - 45%
978:10 - 20%
972:Area III
967:35 - 45%
956:40 - 50%
925:23 - 33%
914:22 - 32%
897:Area III
892:15 - 25%
881:10 - 20%
855:25 - 35%
849:Area III
844:30 - 40%
833:30 - 40%
807:10 - 20%
796:30 - 40%
790:Area III
785:25 - 35%
774:15 - 25%
737:(NASBA).
731:Prometric
635:Hollywood
515:Financial
417:Cash-flow
174:Financial
55:citations
1921:See also
1917:format.
1884:equating
1853:Taxation
1847:Auditing
1146:4 hours
1079:Area IV
1057:Area II
1009:Area II
961:Area II
908:Area IV
903:5 - 15%
886:Area II
838:Area II
801:Area IV
779:Area II
718:and the
692:CPA Exam
620:Creative
590:Research
520:Internal
507:Auditing
323:Goodwill
318:Expenses
169:Forensic
94:a series
92:Part of
2256:June 6,
2206:"AICPA"
2137:May 19,
1985:Surgent
1538:Average
1480:Section
1389:Average
1382:Section
1112:Section
1092:Scoring
1046:Area I
998:Area I
950:Area I
919:Area V
875:Area I
827:Area I
768:Area I
585:History
479:Journal
338:Revenue
224:Accrual
45:neutral
2062:UWorld
2036:Becker
1859:, and
1467:82.36%
1463:82.36%
1454:50.93%
1450:50.93%
1441:42.94%
1437:42.94%
1428:63.42%
1424:63.42%
1415:41.62%
1411:41.92%
1402:44.63%
1398:44.63%
714:, the
530:Report
484:Ledger
427:Income
422:Equity
333:Profit
313:Equity
289:Assets
194:Social
159:Budget
2157:NASBA
1949:Notes
1934:(CPA)
1385:2024
1121:TBSs
525:Firms
154:Audit
2334:2024
2309:2024
2284:2024
2258:2024
2232:2024
2164:2024
2139:2023
2095:2024
2069:2024
2044:2024
2018:2024
1992:2024
1873:and
1863:and
1772:47%
1736:REG
1708:44%
1672:FAR
1644:53%
1608:BEC
1580:49%
1544:AUD
1534:2023
1531:2022
1528:2021
1525:2020
1522:2019
1519:2018
1516:2017
1513:2016
1510:2015
1507:2014
1504:2013
1501:2012
1498:2011
1495:2010
1492:2009
1489:2008
1486:2007
1483:2006
1460:TCP
1447:ISC
1434:BAR
1421:REG
1408:FAR
1395:AUD
1266:Fees
1219:TCP
1205:ISC
1191:BAR
1177:REG
1166:FAR
1143:AUD
1118:MCQs
1115:Time
1038:Area
990:Area
942:Area
867:Area
819:Area
760:Area
708:Guam
686:The
294:Cash
179:Fund
164:Cost
43:and
16:Exam
1794:51%
1790:59%
1787:60%
1784:60%
1781:62%
1778:56%
1775:53%
1769:48%
1766:49%
1763:49%
1760:49%
1757:48%
1754:44%
1751:51%
1748:50%
1745:49%
1742:47%
1739:42%
1730:47%
1726:43%
1723:44%
1720:45%
1717:50%
1714:46%
1711:46%
1705:46%
1702:47%
1699:48%
1696:48%
1693:48%
1690:46%
1687:48%
1684:48%
1681:49%
1678:48%
1675:48%
1666:54%
1662:57%
1659:60%
1656:62%
1653:66%
1650:60%
1647:59%
1641:55%
1638:56%
1635:55%
1632:56%
1629:53%
1626:47%
1623:47%
1620:48%
1617:47%
1614:47%
1611:44%
1602:48%
1598:47%
1595:48%
1592:48%
1589:53%
1586:51%
1583:51%
1577:46%
1574:47%
1571:46%
1568:46%
1565:47%
1562:46%
1559:48%
1556:50%
1553:49%
1550:48%
1547:44%
1225:34
1222:34
1211:41
1208:41
1197:25
1194:25
1183:36
1180:36
1172:25
1169:25
1152:39
1149:39
698:in
199:Tax
136:Tax
57:to
2350::
2325:.
2300:.
2274:.
2248:.
2222:.
2155:.
2129:.
2111:.
2085:.
2060:.
2034:.
2008:.
1983:.
1965:.
1855:,
1228:2
1214:1
1200:2
1186:3
1161:2
1158:3
1155:2
722:.
710:,
706:,
96:on
2336:.
2311:.
2286:.
2260:.
2234:.
2208:.
2180:.
2166:.
2141:.
2115:.
2097:.
2071:.
2046:.
2020:.
1994:.
1969:.
690:(
675:e
668:t
661:v
80:)
74:(
69:)
65:(
61:.
47:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
