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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 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.

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Certified Public Accountant ( CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public.

CPA Ireland, formerly the Institute of Certified Public Accountants in Ireland, is one of the main Irish accountancy bodies, with 5,000 members and students. [2] The CPA designation is the most commonly used designation worldwide for professional accountants. One million qualified accountants worldwide are Certified Public Accountants.

The Institute of Public Accountants ( IPA) is one of the three legally recognised professional bodies for accountants in Australia. [1] The IPA represents more than 40,000 members and students working in industry, commerce, government, academia and professional practice. The organisation rebranded from its previous title, the National Institute ...