US CPA Exam Requirements

Important Things ThatYou need to know about the US CPA Exam and CPA Exam requirements

Are you looking to advance your career in accounting with a US CPA credential?

Understanding the CPA exam requirements, the structure of the US CPA Exam. Here, we provide you with all the essential information you need to embark on your CPA journey.

US CPA Exam

Our EA The US CPA Exam is designed to test the knowledge and skills necessary for a CPA to practice public accounting. The exam is divided into four sections (3 Core + 1 Disciplinary)

3 Core CPA Exams (Mandatory) includes

Auditing and Attestation (AUD)

Covers auditing procedures, generally accepted auditing standards, and other standards related to attest engagements.

Financial Accounting and Reporting (FAR)

Tests knowledge of financial accounting standards and concepts, including the preparation of financial statements.

Regulation (REG)

Covers ethics, professional and legal responsibilities, business law, and federal taxation.

Disciplinary CPA Exams(candidate need to select one out of 3 disciplinary exam sections)

Business Analysis and Review (BAR): Focuses on general business concepts and includes questions on corporate governance, economic concepts, financial management, information technology, and operations management.

Tax Compliance and Planning (TCP): Focuses on tax compliance, including federal tax returns and tax planning strategies for individuals and businesses. It covers various tax regulations, preparation procedures, and strategic tax planning methodologies.

Information System and Controls (ISC): Focuses on IT governance, risk management, data security, and internal controls related to financial information systems. This exam ensures that candidates can evaluate and manage the integrity and reliability of an organization's information systems.

CPA Exam Requirements

To become a Certified Public Accountant (CPA), candidates must meet specific educational, exams and experience requirements. Here are the CPA exam requirements:

Educational Requirements:

A bachelor's degree or higher from an accredited institution (preferably NAAC – A accredit).

A minimum of 120-150 credit hours in accounting and business-related subjects, depending on the state board's requirements.

Exam Requirements:

Passing the Uniform CPA Exam, which consists of four sections (3 Core + 1 Disciplinary).

Core CPA Exams Include: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

Disciplinary CPA Exam Include: Business Analysis and Review (BAR), Tax Compliance and Planning (TCP) and Information System and Controls (ISC).

CPA License Additional Requirement

Ethics Exam: Some states also require candidates to pass an ethics exam for license.

Professional Experience for License : Most states require at least 1-2 years of work experience under a licensed CPA.

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Start Your CPA Journey Today

Achieving your CPA certification can open doors to numerous career opportunities in the US, India and globally. By understanding the CPA exam requirements, preparing thoroughly for the US CPA Exams, and being aware of the potential opportunities you can strategically plan your path to success on one go.

Explore our comprehensive CPA course offerings at KC Globed and get started on your journey to becoming a Certified Public Accountant. Our expert guidance and tailored study programs will help you achieve your CPA goals efficiently and effectively.