How is the CPA examination developed?
A. The Uniform CPA Examination tests the competence of an individual to perform the duties of a professional accountant. It is a four part up-to-date accounting achievement test designed to determine the CPA candidate’s knowledge of accounting practice, auditing standards, tax law and business environment. The examination is prepared by the Board of Examiners of the American Institute of CPAs (the AICPA, the national professional society of CPAs) with the cooperation of the National Association of State Boards of Accountancy (members of the state licensing boards for accountants) and the American Accounting Association (the national organization of university accounting professors).
