Trial Exams

Professional Exams

The current professional exam topics covered by Trial Exams include the Uniform Certified Public Accountant Examination (CPA)

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The Uniform Certified Public Accountant Examination (Uniform CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in the United States. This exam tests primarily understanding and the ability to apply authoritative literature - such as auditing and accounting standards, the Uniform Commercial Code, and the Internal Revenue Code - that are universally adopted by all US jurisdictions or are federal in nature.

The CPA Exam is one of the "Three Es" (Education, Examination and Experience), that is required for licensure as a CPA in the U.S. The successful completion of the Uniform CPA Exam is a requirement in all 55 jurisdictions; where Education and Experience requirements may vary for each state or jurisdiction. Many jurisdictions also require an additional exam in ethics in order to obtain a license (sometimes referred to as the fourth "E").

NOTE: The CPA license is the only license for accounting professionals and is issued by state boards of accountancy in the 55 jurisdictions (There is not a national CPA license).

Exam Details

The CPA Exam is a 14-hour, computer-based test comprised of four sections:

      a. Auditing and Attestation (AUD)

      b. Business Environment and Concepts (BEC)

      c. Financial Accounting and Reporting (FAR)

      d. Regulation (REG)

The CPA exam employs a combination of question formats. It includes the traditional multiple choice questions and essays, as well as highly innovative simulations – questions that replicate workplace situations and require the application of knowledge and skills to arrive at solutions.

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