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For three of the four exam sections (AUD, FAR, and REG), multiple-choice questions represent 50% of the total score, while the other 50% is derived from simulation style questions. For the BEC section of the exam, the score is derived from 50% multiple-choice questions, 35% simulations, and 15% written communication.

1 CPA in other countries 2 History of profession 3 Services provided 4 CPA exam 5 Other licensing and certification requirements 5.1 Work experience requirement 5.2 Ethics 5.3 Continuing professional education 5.4 Loss of licensure 6 Impact of technology 7 Demographics of CPAs 8 Practice mobility: the substantial equivalency rule 9 AICPA membership

There are 125 questions on the test. Candidates have to score at least 72 percent to pass. The SIE Exam and the Series 7 Exam are co-requisite exams. [3] The Series 7 exam tests candidates on four functions. [1] In order to take the exam, an individual must be sponsored by a member firm of either FINRA or a self-regulatory organization (SRO). [4]

There are four stages of examinations with the CPA Institute; Formation 1 and 2 and Professional 1 and 2. Students must complete three years of training to apply for membership of the CPA. Training can take place in practice, industry or both. Students may first study for the CPA exams and obtain the required training at a later date. Practice