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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.

The Uniform CPA Exam consists of the following sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment Concepts (BEC). The CPA designation was first established in law in New York State on April 17, 1896. [16]

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]

The results are available by March or December, usually 45 days after the last paper has been written. Under the WAEC Marking and Grading Scheme, the letters A to F are used to indicate how good a result is (while the numbers 1-9 are only used to rank the grades).