The Uniform CPA Examination

Getting started::
One of the world’s leading licensing examinations, the CPA Examination serves to protect the public interest by helping to ensure that only qualified individuals become licensed as Certified Public Accountants (CPAs).

Pattern ::
The CPA Examination is offered two out of every three months of each quarter. The months when testing is available are called "testing windows." The testing schedule is as follows:

Testing is Available in
January and February ,April and May June,July and August ,October and November

***Testing is NOT Available in March, September, December
Eligibility to Test

In order to make appointments at test centers, candidates must have a valid Notice to Schedule (NTS). Candidates receive an NTS after they apply to take an examination and are deemed eligible by their state boards of accountancy. An NTS is provided for every section a candidate has been approved to take. The NTS is valid only for a specified period of time and cannot be used once it expires. Therefore, it is important that candidates schedule their test appointments as soon as they receive the NTS.

Scheduling

Candidates may schedule examination sessions at www.prometric.com/CPA or by calling Prometric's Call Center at 1-800-580-9648. Candidates must have their Notices to Schedule available when making test appointments. Tests are scheduled on a first come, first served basis. The earlier candidates schedule appointments, the better their chances are of obtaining the location, date, and time of their choice. Test appointments cannot be scheduled less than six days in advance. Walk-in testing is not allowed.


structure of the Uniform CPA Examination::

The Uniform CPA Examination consists of four sections
Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)




content areas are covered in each Examination section


The main content areas covered in each section are:

Auditing and Attestation (AUD)

1. Planning the engagement
2. Internal controls
3. Obtain and document information
4. Review engagement and evaluate information
5. Prepare communications

Business Environment and Concepts (BEC)

1. Business structure
2. Economic concepts
3. Financial management
4. Information technology
5. Planning and measurement

Financial Accounting and Reporting (FAR)

1. Concepts and standards for financial statements
2. Typical items in financial statements
3. Specific types of transactions and events
4. Accounting and reporting for governmental entities
5. Accounting and reporting for nongovernmental and not-for-profit organizations

Regulation (REG)

1. Ethics and professional responsibility
2. Business law
3. Federal tax procedures and accounting issues
4. Federal taxation of property transactions
5. Federal taxation—individuals
6. Federal taxation—entities



Time allocation for each section


The examination time allocated for each section is as follows:

Auditing and Attestation (AUD) 4.5 hours
Financial Accounting and Reporting (FAR)

4 hours
Regulation (REG)

3 hours
Business Environment and Concepts (BEC)

2.5 hours
Total:

14 hours

NOTE: At Prometric test centers, the time allowed for each session is 30 minutes longer than examination time so that candidates may complete the sign-in process and survey without using up any of the time allocated for the examination. (This does NOT mean that examination time is extended for those who finish the sign-in process quickly. Examination time never changes.)


Source http://www.cpa-exam.org/