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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.

[30] [31] The new exam is based on a “Core + Discipline” model and will include core testing in accounting, auditing, and tax, as well as three Discipline sections (candidates must select one to complete). [32] Government relations program [ edit] The AICPA has a Washington office and a political action committee.

To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants ( AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).

The 3-day CFE is the culmination of the rigorous two-year graduate-level CPA program. The exam not only includes important accounting disciplines like finance, governance, strategy, and assurance, but also evaluates professional skills such as critical analysis, decision-making, and professional judgment. [1]