| Exam Code: | CPA | ||
| Exam Name: | C++ Institute CPA – C++ Certified Associate Programmer | ||
| Certification(s): | Certified Associate Programmer | ||
| Total Questions: | 220 Questions Answers | ||
| Latest Updated: | Nov 16,2024 | ||
| Price: (Discounted) | Was: $85 Now: $59 | ||
CPA Exam Topics and Passing Score
The CPA exam is a rigorous test that assesses candidates' knowledge and skills in four main areas: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC). Each section covers a broad range of topics, and candidates are required to demonstrate proficiency in all areas to pass the exam.
| Topic | Percentage of Passing Score | Description |
|---|---|---|
| Auditing and Attestation (AUD) | 25%-35% | Covers the principles and procedures of auditing, as well as the reporting and communication of audit results. |
| Financial Accounting and Reporting (FAR) | 35%-45% | Covers the principles and procedures of financial accounting and reporting, including the preparation of financial statements and the analysis and interpretation of financial information. |
| Regulation (REG) | 20%-25% | Covers the federal and state regulations that govern the accounting profession, as well as the ethical and legal responsibilities of accountants. |
| Business Environment and Concepts (BEC) | 15%-20% | Covers the economic, legal, and social environment in which businesses operate, as well as the management and information systems used by businesses. |
To pass the CPA exam, candidates must achieve a score of 75% or higher on each section. The passing score is set by the AICPA and is based on the difficulty of the exam and the performance of candidates.
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