When you pass the CPA exam you have literally opened the door to a world of opportunities. You are a highly respected finance professional in the United States and internationally, and you are in the upper echelons of financial management. CPA or 'certified public accountants' are those who have passed their accountants exam in the USA. Citizens from other countries also give this exam as it helps them in international business. However this exam can only be given within the United States and not outside of the country. The American Institute of Certified Public Accountants has developed and maintains the CPA exam. The National Association of State Boards of Accountancy administers the exam that is uniform in all fifty states and the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam and the Commonwealth of Northern Mariana Islands. Some states have their own licensing requirements that have to be complied with. The exam is conducted in English and is entirely computer based. You can take it five to six times a year, in a period known as 'testing windows'. The tests are held in January, February, May, July, August, October and November. There are four sections in the Uniform UPA exams. These are: Auditing and Attestation (AUD), which takes 4.5 hours; Financial Accounting and Reporting, which takes 4 hours; Regulations and Business Environment, which takes 3 hours and Business Environment and Concepts which takes 2.5 hours. You can take the sections separately in any of the testing window periods, but you must pass them all in an 18-month period, because sections passed after this period have to be retaken.
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