Syllabus Overview

  • Auditing and Attestation (AUD)
  • Business Environment and Concepts (BEC)
  • Financial Accounting and Reporting (FAR)
  • Regulation (REG)

General Details

Duration: 60 Sessions Total hours: 120 Hrs

Being a CPA requires a Bachelor’s degree in business administration, finance or accounting, or 150 credit hours of education. The candidates must also possess one or more years of public accounting experience.

 

To be a CPA, one must attempt and clear the Uniform CPA Exam administered by the AICPA and also comply with its Code of Ethics.

 

Register with Bradford Learning

Step 1 – Create your account with Bradford Learning using the Register tab in Main Menu of our website.

Step 2 – Pay the tuition fees through our website.

Step 3 – Receive username and password to access the WILEY e-study material.

Step 4 – Receive invitation to join online live interactive class as per schedule.

Step 5 – Step 5-Receive invitation to our virtual classroom

 

STEP BY STEP PROCESS TO BECOME A LICENSED CPA

 

Determine your eligibility

Visit the NASBA website (https://nasba.org/)for eligibility guidance.

 

Select a jurisdiction (https://nasba.org/stateboards/) where you want to become licensed as a CPA and review its specific requirements.

 

If you’re an international candidate, consider using NASBA’s International Evaluation Services (https://nasba.org/products/nasbainternationalevaluationservices/) to determine if you are eligible to take the Exam.

 

Choose a jurisdiction that participates in international administration.

Some non-U.S. residents may be eligible to take the International Qualification Examination (IQEX)

(/becomeacpa/cpaexam/examoverview/iqex.html)

 

Submit your application

Complete your application and submit the required documentation.

 

Your application (https://cpacentral.nasba.org/will be verified for eligibility.

 

You will receive a Notice to Schedule (NTS), which is valid for six months.

 

Schedule your Exam

Decide when you will take the Exam (becomeacpa/cpaexam/psychometricsandscoring/test-windowsscore-release.html).

 

Use your NTS information to schedule an Exam date with Prometric. (https://www.prometric.com/enus/clients/cpa/Pages/landing.aspx)

 

You can take your Exam at any Prometric test center where the Exam is offered.

 

International candidates may not be eligible to test at all Prometric locations outside of U.S. jurisdictions.

 

International locations require an additional fee.

 

Prepare for your Exam

Study the Exam Blueprints (/becomeacpa/cpaexam/examinationcontent.html) and use all available Exam resources and study tools to prepare.

 

Learn the Exam’s format and functionality by https://www.aicpa.org/becomeacpa/cpaexam/forcandidates/tutorialandsampletest.html practicing with the sample tests. (/becomeacpa/cpaexam/forcandidates/tutorialandsampletest.html) and accessing the tutorial topics found by selecting the “Help” button in each sample test.

 

Review the testlet structure (/becomeacpa/cpaexam/forcandidates.html) of each Exam section.

Use your NTS to get six months of free access to NASBA’s Professional Literature package https://nasba.org/proflit/

 

Take your Exam

Pass all four Exam sections within 18 months (score a minimum of 75 on each section (/becomeacpa/cpaexam/psychometricsandscoring.html))

In most cases, the 18-month complete “clock” begins based on your attendance date when you pass the first Exam section, but check with your specific Board of Accountancy (https://nasba.org/stateboards/

While you can take more than one Exam section per test window, you cannot take retake the same section in the same test window*

Pass Ethics exam (only if required by your Board of Accountancy (https://nasba.org/stateboards/

*As of July 1, 2020, testing windows will be replaced by continuous testing. Visit the Testing Window and Score Release Dates (/becomeacpa/cpaexam/psychometricsandscoring/test-windows-score-release.html) page for more information.

 

Apply for your license

Generally, you must have 150 credit hours of education with a concentration in accounting.

This includes:

30 semester hours in accounting subjects, and 24 semester hours in business administration subjects.

A minimum of 15 semester hours in accounting must be at upper division or graduate level

Must have a minimum of one year of experience (approximately 2,000 hours) verified by a licensed CPA.

Experience should include accounting, attest, auditing or tax.

 

For licensure specific requirement information, visit the NASBA website (https://nasba.org/licensure/gettingacpalicense/howtogetlicensed/) or contact your Board of Accountancy (https://nasba.org/stateboards/)

 

 

Exam and Syllabus

Exam Structure

There are 4 sections to the Uniform CPA Exam:

 

1.    Auditing and Attestation (AUD)

Content area   Allocation
Area 1 Ethics, Professional Responsibilities
and General Principles
15-25%
Area 11 Assessing Risk and Developing a Planned Response 20–30%
Area 111 Performing Further Procedures and Obtaining Evidence 30–40%
Area 1V Forming Conclusions and Reporting 15-25%

 

2.    Business Environment and Concepts (BEC)

Content area   Allocation
Area 1 Corporate Governance 17–27%
Area 11 Economic Concepts and Analysis 17–27%
Area 111 Financial Management 11–21%
Area 1V Information Technology 15-25%
 Area V Operations Management 15-25%

 

3.    Financial Accounting and Reporting (FAR)

Content area   Allocation
Area 1 Conceptual Framework, Standard-Setting
and Financial Reporting
25–35%
Area 11 Select Financial Statement Accounts 30–40%
Area 111 Select Transactions 20–30%
Area 1V State and Local Governments 5–15%

 

4.    Regulation (REG)

Content area   Allocation
Area 1 Ethics, Professional Responsibilities and
Federal Tax Procedures
10–20%
Area 11 Business Law 10–20%
Area 111 Federal Taxation of Property Transactions 12–22%
Area 1V Federal Taxation of Individuals 15-25%
 Area V Federal Taxation of Entities  

28-38%

 

 

The skill levels to be assessed on each section of the Exam are included in the table below.

 

SEC Remembering and
Understanding
Application Analysis Evaluation
         
AUD 30–40% 30–40% 15–25% 5–15%
BEC 15–25% 50–60% 20–30%
FAR 10–20% 50–60% 25–35%
REG 25–35% 35–45% 25–35%

 

 

The table below presents the design of the Exam by section, question type, scoring weight of multiple-choice questions (MCQs), task-based simulations (TBSs) and written communication for each Exam section.

 

SEC Multiple-choice
questions (MCQs)
Task-based
simulations (TBSs)
Written
communication
  Question Type Score weighting Question Type Score weighting Question Type Score weighting
 

AUD

72 50% 8 50%
BEC 62 50% 4 35% 3 15%
FAR 66 50% 8 50%
REG 76 50% 8 50%

 

These sections are broken down into five smaller units called testlets. Two testlets feature multiple-choice questions (MCQs) and the rest are for task-based simulations (TBSs). In the case of BEC, you also have to complete three written communication tasks. The number of MCQs and TBSs tested varies depending upon the specific section taken. You will receive at least one research question (research-oriented TBS) in the AUD, FAR and REG sections.

 

The exam duration is 4.5 hours, with a 15-minute break in between.

5 minutes — Welcome/enter launch code

5 minutes — Confidentiality/section information

4 hours — Testing time

15 minutes — Break after third testlet (option to pause Exam timer)

5 minutes — Survey

15 minutes break is about midway through the section (two hours). You may accept this break and pause the Exam timer or you may

continue testing. To accept the break, click the “Take a Break” button. During this break, you must leave the

testing room and follow all Prometric security rules. The Exam timer will restart when the 15-minute break ends.

The candidate must pass all four sections within 18 months of clearing the first paper. If the candidate has cleared two papers on different dates and if 18 months have passed since clearing the first paper, the second paper will still be valid.

 

 

 

Hailing from USA , our faculties brings in real life scenarios to the class, making the subjects easier for you to learn.

 

We support the students to migrate to USA upon successfully clearing all four papers of CPA.

 

Bradford offers complete guidance through the initial evaluation process with NASBA, exam registration and in obtaining the certification.

 

Assistance will be provided in planning a study schedule. Tutors will also be available to discuss the progress personally.

 

Quiz/Tests will be conducted in every session to make the session  more interactive and to assess your understanding. These tests will cover many WILEY practice questions  which will support you in completing the test bank.

 

We encourage the students to appear for all the mock exams, results of which will be reviewed by our tutors.

 

Weekly assignments from past questions of WILEY material.

 

Video recording of all live classes.

 

Short notes prepared by the tutor will be shared after every live session.

 

Unlimited access to our live class until you pass.

 

We strictly monitor the attendance of students and ensure reaching out to the absentees to motivate them to attend the classes.

 

Course completion certificate from Bradford Learning Global, UK.

 

Comfortably learn from any part of the world.

Wiley essential CPA review course.

 

Automatically updated twice a year to align with the latest Uniform CPA Exam Blueprints.

 

2,200+ pages of online CPA e-study materials.

 

12,000+ total, unique CPA practice questions available on or offline with the option to download to any device.

 

5,000+ true/false practice questions.

 

500+ task-based simulations.

 

4,000+ Digital Flashcards with the ability to create your own personalized bank.

 

40+ written communications.

 

Personalized Exam Planner.

 

4-volume CPA Study Guide – eBook.

 

CPA Mobile App – Study Anytime, Anywhere.

 

Access Until You Pass – Our Access Until You Pass promise means you’ll have unlimited access to our CPA review course until you pass the CPA Exam.

 

Save time and customize your study plan with FocusMe TechnologyTM which analyzes your performance and adjusts to your unique style and pace with personalized recommendations to focus your study time.

1) Fees (Inc. WILEY Material) to Bradford Learning 

 

Payment Option 1 –  Pay per subject

Part 1: AUD AED 4,200
Part 2: BEC AED 4,200
Part 3: FAR AED 4,200
Part 4: REG AED 4,200

 

 

Payment Option 2 – Single payment (25% off)

Net fees payable – AED 14,999

 

2)Fees to the concerned bodies

Regardless of which Board of Accountancy has declared you eligible for the Exam, in addition to paying any domestic testing fees, you must pay additional fees for each Exam section you plan to take internationally.

 

Evaluation
Foreign Academic Credential Evaluation $225
Exam fees Prometric fees
Auditing and Attestation (AUD) $357 $208
Business Environment and Concepts (BEC) $357 $208
Financial Accounting and Reporting (FAR) $357 $208
Regulation (REG) $357 $208
NTS – Application charge $200
Total $1,851 $832
Grand Total (Approx.) $2,683

 

 

Exam Window:

As of July 1 2020, testing windows will be replaced by continuous testing, allowing candidates to take the Exam year-round, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the Exam.

Exam Registration:

Ready to become a CPA and apply for the CPA Exam, but not sure where to begin? We completely understand! With 55 Boards of Accountancy that you could apply to and numerous details that make up each step, the process of becoming eligible to sit for the CPA Exam may seem a little overwhelming.

 

The examination is fully computerized and offered via a network of test centers across the United States and its territories, as well as Brazil, Europe, Japan, Latin America and the Middle East.

Successful completion of the examination is one of the requirements for licensure by the 55 states and territories(jurisdictions) of the United States. In order to take the examination, you must be declared eligible by one of the jurisdictions. Each jurisdiction sets its own requirements for education, examination and experience.

 

Examination Process

1)Apply to Take the Examination

2)Complete Payment of Examination Fees

3)Review the Tutorial and Sample Tests

4)Receive Your Notice to Schedule

5)Schedule Your Examination

6)Take Your Examination(s)

7)Receive Your Score Reports

You may request, complete and submit an application online in most states at cpacentral.nasba.org.

 

But, before you can even apply to take a section of the CPA Exam, you must be declared eligible. Here’s where our new Pathway to CPA Exam quiz comes in handy! While taking this quiz, you will be asked a series of questions that will help put you on the right path to beginning your CPA Exam journey. Here you go!

Best of luck with the entire process!

 

Evaluation

Do not submit your application for the Exam until after your foreign education evaluation has been completed.

 

NASBA International Evaluation Services

Welcome to NIES!

Before you begin the application for an evaluation, visit the Requirements page for a country specific explanation of which documents will be requested.

Are you ready to start an international education evaluation? Click the button below to get started!

The application method is based on the candidate’s jurisdiction. For 32 selected jurisdictions, application is through NASBA’s CPA Examination Online Application System. For the rest of the 23 jurisdictions, it is through direct contact with the Board of Accountancy, which can be found here.

CPA Examination Online Application System

Alaska

Colorado

Connecticut

Delaware

Florida

Georgia

Guam

Hawaii

Indiana

Iowa

Kansas

Louisiana

Maine

Massachusetts

Michigan

Minnesota

Missouri

Montana

Nebraska

New Hampshire

New Jersey

New Mexico

New York

Ohio

Pennsylvania

Puerto Rico

Rhode Island

South Carolina

Tennessee

Utah

Vermont

Washington

Wisconsin

 

Board of Accountancy

Alabama

Arizona

Arkansas

California

District of Columbia

Idaho

Illinois

Kentucky

Maryland

Mississippi

Nevada

North Carolina

North Dakota

Oklahoma

Oregon

South Dakota

Texas

U.S. Virgin Islands

Virginia

West Virginia

Wyoming

 

International Applicants

International administration of the CPA Examination is currently offered in England, Scotland, Ireland, Germany, Brazil, Japan, Bahrain, Kuwait, Lebanon, and the United Arab Emirates. If you live in one of these countries, you may be able to take the Examination without traveling to the U.S.

To test in an international location, you must first select a participating U.S. jurisdiction, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, and submit a completed application and required fees as instructed.

The application and examination fee are dependent on respective jurisdictions. You must submit an application with any required documents and fees each time you want to take one or more sections of the examination. Once your application has been evaluated, you will be contacted by your Board of Accountancy or its designated agent.

Once your application has been processed, you will receive an email from NASBA notifying you that your Notice to Schedule (NTS) is ready for viewing and to print from your NASBA CPA Candidate Account.

Be certain the name appearing on the NTS matches EXACTLY the name on the identification documents that you will use during check-in at the testing center Your NTS will list the section(s) of the examination that you are approved to take, enabling you to contact Prometric to begin the scheduling process.

 

Applying for International Exam Centre

After receiving your Notice to Schedule (NTS), you may then register to take the examination in an international location and pay the additional fees per examination section.

Note: These fees are non-refundable.

Log into your NASBA CPA Candidate Account, then select International Administration. Select the sections in which you are wanting to test internationally for. Next you may need to complete a questionnaire and/or an attestation. Then submit your payment.

You will need a valid Passport or National ID card to register.

After the registration process is complete for each examination section, you will need to wait at least 24 hours before you schedule your appointment at the testing center through Prometric.

 

IMPORTANT NOTE : NTS is valid only for SIX MONTHS

 Schedule Early

You should schedule your examination appointments as soon as possible after you

receive your NTS. You must schedule your examination appointment at least five

days in advance of the test date. To increase the likelihood that you receive your first

choice of date, time and location, you should schedule at least 45 days before the

desired test date(s). You must take each examination section within the time period

for which an NTS is valid (before it expires). Your Board of Accountancy, NASBA,

and Prometric are not responsible if you cannot schedule an appointment before a

deadline expires in your jurisdiction.

 

Find here the Exam checklist.

A score of 75 is considered passing out of 100 for each paper.

Exam Result:

After you take your exams at the Prometric center , the AICPA receives your Exam data files from Prometric and  then the scores are released as per the dates here.

For most candidates, Prometric sends Exam data files to the AICPA within 24 hours after you complete testing.

The scores are released within 10 to 15 days.

Will I take the same Exam as other candidates?

You will take a different but equivalent Exam. The questions presented to you are drawn from a pool of test questions according to defined specifications. Although you take different Exams, the specifications ensure that the results are comparable.

 

What informational materials/databases are available to me during the Exam?

For all simulations, you have access to Authoritative Literature, which includes some sections of the AICPA Professional Standards (in the Auditing and Attestation section), FASB Codification (in the Financial Accounting and Reporting section) and Tax Code (in the Regulation section).

 

What is the passing score?

The passing score is 75 on a 0-99 scale. Scores are not curved.

 

How do I schedule an exam?

The CPA exam is administered at Prometric Testing Centers. To schedule your exam, have your NTS handy and visit prometric.com. You can choose the testing center most convenient for you by using the location tool provided during scheduling. As described above, there are specific testing windows each quarter. The CPA Exam is typically not administered during the last month of every quarter, so be sure to plan accordingly. Learn more about this process in our step-by-step guide on how to apply for the CPA Exam.

 

How are the testing windows and score release dates determined?

The testing windows and official CPA Exam score release dates are determined by the AICPA each year. Check back with Surgent for the latest information on testing windows and score release dates.

 

Where do I get my CPA Exam results?

For most candidates, Prometric sends Exam data files to the AICPA within 24 hours after you complete testing. Exam data files received after the AICPA cutoff dates will be bumped to the subsequent scheduled target score release date. If you take the BEC section, you might receive your score approximately one week following the target release date due to additional analysis that may be required for the written communication tasks. In some states, NASBA releases CPA Exam scores directly to candidates. In other states, the scores go through the state boards, who in turn release them to candidates. Check with your state board to verify the process in your state.

 

If I’m not a U.S. citizen, how do I know if I’m eligible to take the Exam?

The NASBA website provides information for international candidates. You might also consider using NASBA’s International Evaluation Services. Contact NASBA for international candidate requirements.

 

Can I take the Exam if I’m a resident of an international testing country but do not have a passport?

No. You must present your passport as a primary form of identification. This includes U.S. citizens living abroad.

 

Can I apply for a refund or an extension of my present NTS in order to schedule at one of the international test sites?

There is no provision for withdrawing from the Exam and/or requesting an extension of your current NTS. Application and/or Exam fees are not refundable. If your NTS expires prior to taking the Exam, or you miss a scheduled testing appointment, you will not be able to reschedule or receive a refund on any of the fees paid. You will have to reapply for the Exam and pay the appropriate application/registration and fees.

 

Where can I find additional international testing information when it becomes available?

The AICPA provides information through Exam Announcements and also updates these International FAQs when new information is available. You can also find information on the NASBA website

About the instructor

  • 100+ Students

Katy B

CPA | MASTERS IN TAXATION, UNIVERSITY OF VIRGINIA|BS IN ACCOUNTING,UNIVERSITY OF VIRGINIA

CPA Tutor Katy B. is a Virginia State Certified Public Accountant with a Masters in Taxation from the University of Virginia. Katy also has a Bachelors of Science in Accounting from the University of Virginia, School of Commerce. Katy started her career in the tax department at BDO and transitioned to a smaller public accounting firm to perform tax, audit, and financial planning work. She enjoys working with students and encouraging them to get the CPA certification. She has already gained lots of love from the MIDDLE EAST students.

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