While a Certified Public Accountant (CPA) is always an accountant, not all accountants are CPAs. To become one, an accountant must take and pass a series of rigorous tests administered by the American Institute of Certified Public Accountants. A number of US states also require these individuals to pass state exams as well. Accordingly, there are a number of accountants who never pass the exam and, though they can perform a variety of accountancy chores, they are not allowed to perform certain tasks that only someone who is certified can do. The U.S Uniform CPA Exam is a standardized test given by the National Association of State Boards of Accountancy (NASBA).

The CPA Exam is a computer-based test comprised of four sections. The current exam—administered by the AICPA —takes a total of 14 hours for all four parts.

1.Auditing and Attestation (AUD) — 4 Hours (90 questions and seven task-based simulations)
2. Business Environment and Concepts (BEC) — 3 Hours (72 questions and three written communications tasks)
3. Financial Accounting and Reporting (FAR) — 4 Hours (90 questions and seven task-based simulations)
4. Regulation (REG) — 3 Hours (72 questions and six task-based simulations)
You may take each part in any order you choose, as long as you complete all four parts within 18 months. Tips for which order to take the CPA Exam can be found on the Exam Content page of this section.

Make sure you are prepared for your Certified Public Accountant (CPA) Exam. McRee Learning Center can help.