What is the CPA Exam like?
The Candidate Bulletin is the official handbook for individuals who plan to take the CPA Exam. It covers topics such as how to apply, how and when to schedule the examination, what rules are in effect at test centers, when to expect scores, and what topics are covered on the Exam. Download the bulletin. What is the structure of the CPA Exam? The CPA Exam consists of four sections: Auditing and Attestation (AUD). This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge. Business Environment and Concepts (BEC). This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge. Financial Accounting and Reporting (FAR). This section covers knowledge of gener