CPA is an American certification awarded by American Institute of Certified Public Accountants (AICPA).
The National Association of State Boards of Accountancy (NASBA), the AICPA and Prometric collaborate closely to deliver the Exam. The AICPA is responsible for the development and scoring of a valid, legally defensible examination. NASBA serves as the forum for the nation's boards of accountancy and works with boards of accountancy and candidates on eligibility and score reporting. NASBA is responsible for the National Candidate Database, which was created to help NASBA, boards of accountancy, the AICPA and the testing centers protect the personal data provided by candidates during application and examination processes. Prometric is responsible for the delivery of the Exam to approved test centers, scheduling test appointments, test administration and returning results to the AICPA for scoring. The boards of accountancy are the licensing bodies. The Exam helps them meet their regulatory responsibilities.
The CPA Exam is developed through an extensive and integrated process. At each step in the process, expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam. The CPA Exam consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). These four sections represent a total of 14 hours of testing. All four sections contain multiple-choice questions (MCQs). AUD, FAR and REG sections have an additional portion for task-based simulation (TBS) questions; BEC has a portion for written communication questions, but no TBS questions.تحديث بتاريخ 16 December, 2019
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