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We are excited to invite you to an exclusive webinar discussing the critical updates and changes to the CPA USA examination and requirements for the year 2024. This is a must-attend event for all current and aspiring CPAs, accounting professionals, and students.

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.

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WHAT IS THE COURSE STRUCTURE IN 2024 CURRICULUM?

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)

WHAT IS THE EXAM FORMAT?

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%)

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