|
CERTIFIED PUBLIC ACCOUNTANT
Examination Conducted by
American Institute of Certified
Public Accountant (AICPA)
Certification Issued by
State Board of Accountancy from
applicable State
International Recognition
US CPA is mutually recognized by CA
– Canada, CPA – Australia, CA- New
Zealand and others
Eligibility
M.Com / M.B.A. / ICWA / CA are
eligible.
B.A./ BBA / B.SC graduates
(4 years) with accounting subjects are
eligible, subject to conditions
Examination Center
Prometric centers in UAE, Kuwait,
Bahrain, Lebanon, Japan & Brazil
subject to conditions.
Exam Format (New)
|
Subjects |
New CBTe (from 2011) |
|
Exam Hours |
MCQ – 60% |
TBS – 40% |
WCT |
|
Paper 1 : Auditing &
Attestation |
4 |
3 x 30 |
1× 7 |
- |
|
Paper 2 : Financial
Accounting & Reporting |
4 |
3 x 30 |
1× 7 |
- |
|
Paper 3 : Regulation (Law &
Tax) |
3 |
3 x 24 |
1× 6 |
- |
|
Paper 4 : Business
Environment & Concepts |
3 |
3 x 24
(85%) |
- |
3
(15%) |
MCQ - Multiple Choice Questions
TBS – Task Based Simulation
WCT – Written Communication Task
Minimum Passing Mark
 |
Passing grade for each
section - 75% |
|
Credits for passed papers
are available for 18 months |
Practical Experience
|
Not required in some states
for getting CPA designation
(2 tier states) |
|
Required for licensing as
Public Accounting
Practitioner |
Exam Fees (approx.)
Varies from state to state
Exam Registration (every
application)
- $ 250
Exam fee per paper - U.S Location
- $ 250
Additional fee for international
location - $ 250
|
