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Get the help you need to pass the CPA exam
The CPA exam’s 16-hour format, comprising core sections and a discipline-specific component, thoroughly tests a candidate’s accounting acumen and time management skills.
Until the mid-1990s, the Uniform CPA Exam was 19.5 hours in duration and was administered over two and one-half days. It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each).
On January 1, 2010, a new law, AB 138 (Chapter 312 of 2009), [5] took effect in California requiring all accounting firms providing accounting and auditing services to undergo a mandatory peer review. A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.
Students must demonstrate the depth and breadth of their abilities according to the CPA Competency Map. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived.
Accounting and tax professionals that have been operating their own accounting practice as an undesignated accountant for five or more years, and have relevant core accounting courses in their background, may take the MPE Review Sessions and write a fast-track Concise Mandatory Professional Exam, covering Financial Accounting, Management ...
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