Overview

The Certified Public Accountant (CPA) credential is one of the most prestigious accounting qualifications in the world. It is administered jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA), and qualifies professionals to practice public accounting, auditing, taxation, and financial reporting in regulated environments.

This program prepares candidates for the Uniform CPA Examination, developing expertise in accounting principles, auditing standards, and regulatory compliance. The exam comprises three Core sections that all candidates must pass plus one Discipline section chosen by the candidate, and successful completion leads to professional licensure by participating boards of accountancy.

Course Content

Core 1: Auditing and Attestation (AUD)

• Ethics and professional responsibilities (15-25%)
• Assessing risk and developing a planned response (25-35%)
• Performing further procedures and obtaining evidence (30-40%)
• Forming conclusions and reporting (10-20%)
• Planning audits, evaluating internal controls, and preparing audit reports
• Attestation engagements and the standards that govern them

Core 2: Financial Accounting and Reporting (FAR)

• Conceptual framework, standard-setting and financial reporting
• Select balance sheet accounts: cash, receivables, inventory, and property
• Select transactions: revenue recognition, income taxes, and leases
• Government accounting and not-for-profit accounting
• Preparing financial statements under U.S. GAAP

Core 3: Regulation (REG)

• Ethics and professional responsibilities (10-20%)
• Business law and professional responsibilities (15-25%)
• Federal taxation of property transactions (5-15%)
• Federal taxation of individuals (22-32%)
• Federal taxation of entities and tax preparation (23-33%)

Discipline section (choose one)

• Business Analysis and Reporting (BAR): financial statement analysis, business acumen and data analytics for decision-making
• Information Systems and Controls (ISC): IT governance, information security, systems development and technology controls
• Tax Compliance and Planning (TCP): advanced tax planning and compliance for individuals and entities

Targeted Audience

• Accountants and auditors seeking the globally recognised CPA qualification
• Finance professionals preparing for careers in public accounting
• Graduates in accounting, finance, or business pursuing licensure
• Professionals who need a thorough command of U.S. GAAP and auditing standards

CPA Exam Registration & Certification

The Uniform CPA Examination is computer-based, taken at Prometric test centres, and consists of four sections of four hours each. Candidates must achieve a score of at least 75 on each section and pass all four sections within an 18-month rolling window.

Candidates apply for the exam through the Board of Accountancy of the state or jurisdiction in which they intend to be licensed, using the NASBA CPA Portal. Exam eligibility depends on each jurisdiction's education and experience requirements.

1. Create your account on the NASBA CPA Portal (dashboard.nasba.org) and obtain the candidate bulletin from your state Board of Accountancy.
2. Submit your application to the board and have your transcripts evaluated for eligibility.
3. Receive your Notice to Schedule (NTS), which remains valid for up to 12 months.
4. Schedule each section at a Prometric test centre through the NASBA scheduling system.
5. Take and pass all four sections (three Core plus one Discipline) with a score of 75 or higher within the 18-month window.
6. Complete any remaining state experience and ethics requirements to receive your license.

NASBA – Uniform CPA Examination ›

Your Trainer

This course is delivered by an experienced BDO consultant and trainer with extensive practical and teaching experience in this field. Our trainers combine deep technical knowledge with real, applied experience across the public and private sectors.