CPA Practice Test

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Certified Public Accountant (CPA) is prestigious accountants qualification developed by American Institute of CPA. It allows accountant provide financial, tax and accounting services to the public. The license confirms professional knowledge in the area of audit, taxation, financial accounting and reporting. The license is issued and regulated by the state authorities and allows you to provide services in the certain state.

The Uniform CPA Exam is divided into 4 parts: Business Environment, Auditing, Finance Reporting and Accounting, and Regulation. The exam items consist of multi-choice questions and simulation questions combinations; each section is a separate exam. The whole examination process takes about 16 hours in total (4 hours per each section). All the exams have to be passed within 18 months, in USA only. Otherwise, an exam must be retaken.

Each state conducts its own CPA certificating rules, but minimal requirements are: acing the Uniform CPA Exam; higher professional education (“150 hour rule”); at least 1 year of accountant experience.

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