The CPA Examination is a standardized take a look at administered by the American Institute of Licensed Public Accountants (AICPA). It’s a rigorous examination that assessments candidates’ data of accounting, auditing, monetary reporting, and different associated subjects. The CPA Examination is split into 4 sections: Auditing and Attestation (AUD), Enterprise Setting and Ideas (BEC), Monetary Accounting and Reporting (FAR), and Regulation (REG). Candidates should cross all 4 sections of the examination inside 18 months with a view to earn their CPA license.
The CPA Examination is likely one of the most difficult accounting exams on this planet. The cross price for the examination is often round 50%. Nonetheless, the cross price has been declining in recent times, because the examination has grow to be tougher. In 2025, the AICPA is making vital adjustments to the CPA Examination. These adjustments are designed to make the examination extra related to the present accounting setting and to raised take a look at candidates’ crucial pondering expertise. The AICPA can be implementing a brand new rating launch coverage for the CPA Examination in 2025. Beneath the brand new coverage, candidates will obtain their scores for every part of the examination inside two weeks of taking the examination.