A Certified Public Accountant (CPA) is a qualified accountant who has passed the Uniform Certified Public Accountant Examination and met state-specific education and experience requirements. The CPA designation was established in 1896 in New York, and most states now require candidates to complete 150 semester hours of education, which often involves a combined bachelor's and master's program. There are various requirements for licensure, including education, examination, and relevant experience under a CPA.

1. Certified Public Accountant(CPA)

2. Certified Public
Accountant (CPA) is the title
of qualified accountants in
numerous countries in the
English-speaking world. In
theUnited States they will have
passed the Uniform Certified
Public Accountant
Examination and will have met
additional state education and
experience requirements for
membership in their
respective professional
accounting bodies and
certification as a CPA

3. CPA exam
In order 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 theAmerican Institute of Certified Public
Accountants (AICPA) and administered by
the National Association of State Boards of
Accountancy (NASBA). The CPA designation
was first established in law in New York State
on April 17, 1896.[2]
Eligibility to sit for the Uniform CPA Exam is
determined by individual state boards of
accountancy. All states have adopted what is
known as the "150 hour rule" (150 college
semester units or the equivalent), which usually
requires an additional year of education past a
regular 4 year college degree, or a master's
degree. (As such, universities offer commonly
offer combined 5-year bachelor's/master's
degree programs, allowing a student to earn
both degrees while receiving the 150 hours
needed for exam eligibility.)

4. A CPA is a trusted financial advisor who helps individuals, businesses, and other
organizations plan and reach their financial goals All CPAs are accountants, but not
all accountants are CPAs.
How to become CPA?
3 E’s are required for licensure:
Education
Exam or Uniform CPA Examination
Experience
State Boards of Accountancy determine the laws and rules for each
state/jurisdiction
Education
Requirements vary by state/jurisdiction (see state requirements)

5. Most states now require 120-150 semester hours
Number of accounting hours (in the 150 total) is dependent on state requirements
Uniform CPA Examination
Computer-based format
Consists of 4 sections
Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)
Same test no matter where it is taken
Passing score is 75 on a 0-99 scale
Question types include multiple choice, simulation and written communication
Eligibility to sit for exam depends on stat
Examination Center
Prometric centers in UAE, Kuwait, Bahrain, Lebanon, Japan & Brazil subject to
conditions.

6. Exam Format
Subjects New CBTe
Ex M T
Paper 1 : Auditing & Attestation 4 3 1
Paper 2 : Financial Accounting & Reporting 4 3 1
Paper 3 : Regulation (Law & Tax) 3 3 1
Paper 4 : Business Environment & Concepts 3 3
MCQ – Multiple Choice Questions
TBS – Task Based Simulation
WCT – Written Communication Task Experience
A candidate is an applicant for a CPA license
Many states require the candidate to have 1 – 2 years’ experience under a CPA
Additional requirements vary by the candidate’s
Education – e.g., Graduate degree vs. 150 hours of undergraduate
Employer(s) – e.g., Public accounting firm vs. industry
Type of work – e.g., Tax professional vs. auditor

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