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As of July 1, 2020, Continuous Testing for the CPA Exam has been implemented, which means there are no longer any blackout periods where testing is not available. [8] As of January 1st, 2024, this remains true only for core sections of the CPA exam. Discipline sections are only available for roughly the first month of each quarter. [9]
Students must demonstrate the depth and breadth of their abilities according to the CPA Competency Map. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived.
To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants and administered by the National Association of State Boards of Accountancy (NASBA). The Uniform CPA Exam consists of three core ...
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AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
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