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CPA Exam Review Courses, Kaplan CPA Test Review Books & Software
CPA exam review courses,
test review books, software, Kaplan CPA exam practice tests, online course study and
certified public accountant materials to help you pass the CPA exam
CPA
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Certified Public Accountant Test
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About CPA Exam - Certified Public Accountant
The CPA is a difficult and content-heavy exam with low pass-rates. In fact, only
10% of all candidates pass all four exam parts. Many students take sections of
the exam again and again before they pass. Targeted preparation is the key to
your success on the exam.
To take the CPA Examination, a candidate must apply to the board of accountancy
from which he or she is seeking a CPA certificate. Application forms and
information about requirements may be obtained from the boards of accountancy.
Most boards must receive the application at least 60 days before the examination
date. To find the board of accountancy in your jurisdiction, go to Boards of
Accountancy or contact NASBA (the National Association of State Boards of
Accountancy).
Candidates requiring special accommodations under the Americans with
Disabilities Act, or for any other reason, should contact their board of
accountancy for specific guidelines and procedures.
Dating back to the early 1900s, the CPA exam is a two-day test held on the first
Wednesday and Thursday of each May and November. This complex and rigorous exam
spans fifteen and a half hours of actual test-taking, broken down into four
separate sections.
Auditing
The Auditing test covers Generally Accepted Auditing Standards and Procedures (GAAS
and GAAP). Multiple choice questions generally account for 50-60% of the exam
with Other Objective Format Questions (OOFs) comprising another 20-30%. Finally,
the problems/essay section will account for the remaining 20-30% of the Auditing
test.
Law
The Law section tests an auditor's legal and professional responsibilities, as
well as business transactions where they are related to law. The format of the
Law section is the same as in Auditing—50-60% of the exam devoted to multiple
choice questions, and 20-30% each to the OOF and problems/essay sections.
FARE
The Financial Accounting and Reporting (FARE) section tests financial aspects of
business transactions such as: cash flow accounts, capital leases, and
stockholder's equity. Again, multiple choice questions account for 50-60% of the
exam and OOFs and the problems/essay section each comprise 20-30% of the FARE.
ARE
Finally, the Accounting and Reporting section covers knowledge of the
non-financial areas of taxation, governmental and not-for-profit accounting, and
managerial accounting. Because there is no essay section in this exam, the ARE
is graded differently than the other three tests. Multiple choice questions
account for 50-60% of the ARE, while the OOF questions will comprise the
remaining 40-50% of the test.
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