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Track 19 of 19 · Career

CPA exam and licensure

How the Uniform CPA Examination is built and scored, how state boards license CPAs, the education and experience rules, ethics exams, CPE, and practice across state lines.

12 lessonsAbout 49 minUniform CPA Examination · Uniform Accountancy Act · AICPA Code of Professional Conduct
0 of 12 complete
Syllabus

For: Candidates, new hires planning the exam, and managers who support them.

  1. 01How the CPA Exam is built: three Core sections plus one DisciplineThe Core plus Discipline model, the four-hour sections, the five-testlet layout, question counts and the two item types on the current Uniform CPA Examination.4 min · worked example · 4 self-check questions
  2. 02Reading the CPA Exam Blueprints: content areas and skill levels for the Core sectionsHow the Blueprints organize content by area, group, topic and task, the four skill levels, and the published content and skill allocations for AUD, FAR and REG.4 min · worked example · 4 self-check questions
  3. 03Choosing a Discipline: BAR, ISC or TCPWhat BAR, ISC and TCP each test, how their content and skill allocations differ, and a practical way to pick the Discipline that fits your work and timeline.4 min · worked example · 4 self-check questions
  4. 04How CPA Exam scores work: the 0-99 scale, 75 to pass, weighting and releaseHow the AICPA scores each section on a 0-99 scale, why 75 is not 75 percent, how MCQs and TBSs are weighted, and when Core and Discipline scores are released.4 min · worked example · 4 self-check questions
  5. 05Applying for the CPA Exam: eligibility, the Notice to Schedule and booking a seatHow eligibility, the board application, the Notice to Schedule and appointment scheduling work, including Discipline windows, lead times and reschedule fees.4 min · worked example · 4 self-check questions
  6. 06The credit window: how the 30-month rolling period worksHow UAA Model Rule 5-7 sets a rolling 30-month credit window from score release, how credit expires and rolls, and why each state board’s own rule controls.4 min · worked example · 4 self-check questions
  7. 07Education for the CPA certificate: the 150-hour route and the new bachelor’s-plus-two pathwayThe three education pathways in UAA Ninth Edition Section 5(c)(2), how each pairs with an experience requirement, and why state adoption decides which ones you can use.4 min · worked example · 3 self-check questions
  8. 08The experience requirement and what the verifying CPA attests toWhat counts as qualifying experience under UAA Section 5(f) and Model Rule 6-2, how hours and time limits work, and the verifying licensee’s responsibilities.4 min · worked example · 4 self-check questions
  9. 09The ethics requirement for licensure: the AICPA exam and state-specific rulesHow boards handle the ethics requirement for initial licensure, what the AICPA comprehensive ethics course covers and requires, and where state-specific ethics comes in.4 min · worked example · 3 self-check questions
  10. 10Mobility: substantial equivalency, UAA Section 23 and the individual-based modelHow UAA Section 23 practice privileges let a CPA serve clients in other states on one license, what the Ninth Edition changed, and when a firm permit is needed.5 min · worked example · 4 self-check questions
  11. 11CPE: the UAA model requirement and how credits are measuredThe UAA Model Rule 6-4 CPE requirement, the AICPA member requirement, and how the AICPA/NASBA CPE Standards measure credit on a 50-minute basis.4 min · worked example · 4 self-check questions
  12. 12After the license: the AICPA Code, membership, firm permits and peer reviewWhat changes once you are licensed: the AICPA Code’s principles and rules, membership versus license, CPA firm permits, and peer review enrollment for attest firms.4 min · worked example · 4 self-check questions
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