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Last Updated: Aug 15, 2026
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How to book the Certified Public Accountant (CPA) Exam
Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
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Certified Public Accountant (CPA) Exam Certification Path
The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.
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For more info read reference:
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Audit Evidence | - Audit of specific items - Financial statement assertions and audit evidence - Audit procedures and sampling - Work of others (experts, internal auditors) |
| Topic 2: Internal Control | - Tests of control - Internal audit role - Evaluation of control systems - Internal control systems |
| Topic 3: Planning and Risk Assessment | - Obtaining and accepting audit engagements - Understanding the entity and its environment - Assessing audit risks - Audit planning and documentation |
| Topic 4: Review and Reporting | - Audit finalisation and auditor's report - Written representations - Subsequent events - Going concern evaluation |
| Topic 5: Employability and Technology Skills | - Presentation of information and responses - Use of computer technology in the exam and workplace |
| Topic 6: Audit Framework and Regulation | - Concept of audit and other assurance engagements - Professional ethics - Corporate governance - External audit and regulatory environment |
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