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The Certified Public Accountant (CPA) credential in the United States is widely acknowledged as the most prominent accounting certification globally. It is a demanding yet gratifying qualification that can unlock a plethora of career prospects. Whether you are commencing your accounting profession or seeking to enhance your current expertise, obtaining a CPA certification can facilitate the realization of your aspirations.


CPA is an American certification (license) awarded by the American Institute of Certified Public Accountants (AICPA).

The American Institute of CPAs® (AICPA) and its predecessors have served the public interest for 136 years. The Chartered Institute of Management Accountants® (CIMA) was founded in 1919 and has helped shape the profession for over a century. In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world.

Today, we serve 698,000 members, students, and engaged professionals in 188 countries and territories. By providing exclusive guidance and specialized resources — including prestigious designations, certifications, and credentials — we empower you to create an even brighter tomorrow, both for yourself and for the profession.


• Every state has its own criterion but in general, it requires at least a minimum of Bachelor’s degree-4years with Business and Finance Course and Accounting Training Course ( Subjects in Accounting, Finance, Tax, & Business)
• 3 years B.Com has bright chances if taxation and audit are studied.
Note: This is a common misconception that you need 120 credit hours. Some States require 24 accounting & 24 business hours and some States require less

To get the free assessment and to know about your eligibility kindly click here and fill the Assessment Form.


• CFO, Chairman
• Tax Consultants
• Policy Makers
• Compliance Managers
• Inventory Managers
• Accountants
• Budget Managers

• Bankers
• AP, AR Manager
• Compliance Officers
• Financial Analyst
• Management Accountant
• Finance Controllers
• Planning & Strategy Professionals

• General Managers
• System Auditors
• Internal Auditors
• External Auditors
• Risk Managers
• Full Time & Part-Time Students
• Active in accounting


CPA (USA) consists of 4 Subjects: 3 Core Subjects and 1 optional (Discipline) Subject

Core Examination Section:

Candidates will be required to successfully complete all the following three core sections.

Auditing and Attestation (AUD)

Area I – Ethics, Professional Responsibilities, and General Principles
Area II – Assessing Risk and Developing a Planned Response
Area III – Performing Further Procedures and Obtaining Evidence
Area IV – Forming Conclusions and Reporting

Financial Accounting and Reporting (FAR)

Area I – Financial Reporting
Area II – Select Balance Sheet Accounts
Area III – Select Transactions

Taxation and Regulation (REG)

Area I – Ethics, Professional Responsibilities and Federal Tax Procedures
Area II – Business Law
Area III – Federal Taxation of Property Transactions
Area IV – Federal Taxation of Individuals
Area V – Federal Taxation of Entities
(including tax preparation)

Discipline Examination Section:

Candidates will have the liberty to select One optional (discipline) section that most closely corresponds to their professional aspirations.

Business Analysis and Reporting (BAR)

Area I – Business Analysis
Area II – Technical Accounting and Reporting
Area III – State and Local Governments

Information Systems and Controls (ISC)

Area I – Information Systems and Data Management
Area II – Security, Confidentiality and Privacy
Area III – Considerations for System and Organization Controls (SOC) Engagements

Tax Compliance and Planning (TCP)

Area I – Tax Compliance and Planning for Individuals and Personal Financial Planning
Area II – Entity Tax Compliance
Area III – Entity Tax Planning
Area IV – Property Transactions (disposition of assets)


The three primary examination sections, each spanning four hours, comprise of Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The three secondary examination sections, each also spanning four hours, consist of Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).

The table below presents the design of the Exam by Core and Discipline section, exam duration and the scoring weight of MCQs and TBSs for each Core and Discipline Exam section.

Subject/ SectionExam DurationMultiple-Choice-Questions (MCQs)Task Based Simulations (TBSs)
Auditing and Attestation (AUD) – Core4 hours78 (Score Weighting: 50%)7 (Score Weighting: 50%)
Financial Accounting and Reporting (FAR) – Core4 hours50 (Score Weighting: 50%)7 (Score Weighting: 50%)
Taxation and Regulation (REG) – Core4 hours72 (Score Weighting: 50%)8 (Score Weighting: 50%)
Business Analysis and Reporting (BAR) – Discipline4 hours50 (Score Weighting: 50%)7 (Score Weighting: 50%)
Information Systems and Controls (ISC) – Discipline4 hours82 (Score Weighting: 60%)6 (Score Weighting: 40%)
Tax Compliance and Planning (TCP) – Discipline4 hours68 (Score Weighting: 50%)7 (Score Weighting: 50%)


Exam Window

Core (AUD, FAR, REG) Exam Dates

Core (AUD, FAR, REG) Score Release Dates

Discipline (BAR, ISC, TCP) Exam Dates

Discipline (BAR, ISC, TCP) Score Release Dates


Jan 10 – Mar 26

Jun 4

Jan 10 – Feb 6

Apr 24


Apr 1 – Jun 25

Jul 31

Apr 20 – May 19

Jun 28


Jul 1 – Sep 25

Approx Nov 1

July 1 – 31

Sep 10


Oct 1 – Dec 26

Early Feb 2025

Oct 1 – 31

Dec 10


Go through Prometric to schedule your appointment at one of the CPA Exam test locations.

Residents from many nations in Africa, Asia, Europe and South America may be eligible to take the CPA Exam. In addition to testing locations in the United States, international CPA testing locations are located in the following countries:

  • Bahrain
  • Brazil
  • Egypt
  • England
  • Germany
  • India
  • Ireland
  • Israel
  • Japan
  • Jordan
  • Kuwait
  • Lebanon
  • Nepal
  • Saudi Arabia
  • Scotland
  • South Korea
  • United Arab Emirates

Inquiry and Assessment Form:

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