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Becoming a Certified Public Account
Education:
•
State Boards of Accountancy
determine the laws and rules for each state/jurisdiction.
•
Visit
ThisWayToCPA.com
for individual state requirements.
•
Requirements vary by
state/jurisdiction.
•
Require 150 semester hours.
•
Number of accounting hours
is dependent on
state requirements. Exam:
•
Computer-based format.
–
Auditing and Attestation
(AUD)
–
Business Environment and
Concepts (BEC)
–
Financial Accounting and
Reporting (FAR)
–
Regulation (REG)
•
Same test no matter where it
is taken.
•
Passing score is 75 on a
0-99 scale.
•
Question types include
multiple choice, simulation and written communication. Experience:
•
A candidate is an
applicant for a CPA license.
•
Many states require the
candidate to have 1 – 2 years experience under a CPA.
•
Additional requirements vary
by the candidate’s:
–
Education – e.g., Graduate
degree vs. 150 hours of undergraduate
–
Employer(s) – e.g., Public
accounting firm vs. industry
–
Type of work – e.g., Tax
professional vs. auditor Links:
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