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AICPA CPA-Regulation, also known as the Certified Public Accountant CPA Regulation exam, is one of the four exams required for those who want to become certified public accountants in the United States. CPA-Regulation exam is designed to assess a candidate’s knowledge of federal taxation, business law, ethics, and professional responsibilities. The CPA-Regulation exam is an essential test that every person aspiring to become a CPA must take and pass to get certified as a professional accountant.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
The CPA-Regulation exam consists of 76 multiple-choice questions and eight task-based simulations. The multiple-choice questions test the candidate's knowledge, while the task-based simulations are designed to provide a real-world scenario where the candidate can demonstrate their skills and application of the concepts learned. CPA-Regulation exam is four hours long and is administered on a computer.
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AICPA CPA-Regulation Exam is a rigorous and challenging exam that tests the knowledge and skills of aspiring certified public accountants. It covers a wide range of topics, including ethics, professional responsibilities, federal taxation, and business law. Candidates must pass CPA-Regulation exam, along with three others, in order to become licensed as a CPA. While the Regulation Exam may be difficult, passing it is an important step towards a successful career in accounting.
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Certified Public Accountant consists of four-part, 16-hour CPA Exam is a masters-level professional certification. Candidates are supposed to pass all four-part assessment with in time frame of 18 months in order to qualify for a CPA license.
The four parts are
This exam is designed to test the minimum knowledge and skills required of a CPA. The Exam is managed by three main partners:
Before taking this exam, candidates should have a solid knowledge of the topics outlined in this preparation guide.
The Certified Business Manager (CPA) is a global, competency-based credential that is designed to validate the skills and knowledge of accountancy candidate who can operates at a global market.
After passing this exam, candidates get a certificate from AICPA that helps them to demonstrate their proficiency in managing Business to their clients and employers.
| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 15–25% | - Partnerships - Estate and trust taxation basics - C corporations taxation - S corporations |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Business Law | 20–30% | - Contracts - Business structure and regulation - Commercial transactions (UCC) - Agency |
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Individual tax computations - Deductions and credits |
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