1) Chartered Accountants

2) ICWAs

3) Company Secretaries

4) PE II or Inter CAs

5) MBAs

6) Post Graduates with Accounting Background

7) Commerce Graduates

8) LLBs


CPA Examination Schedule:

The computer-based CPA examination is administered six days a week, during the first two months of each calendar quarter. This two-month period of each calendar quarter is called a “Testing window”.


Testing Window —- Closed

1) January to February ——March

2) April to May————June

3) July to August—— September

4) October to November—–December


Venue of Exams:

The Uniform CPA Examination is delivered in a computer-based format at over 300 Prometric test centres across the United States. One can take the exam from any Prometric test centre of his/her choice irrespective of the State Board under which he/she is registered to take the exam. The examination is not administered outside of the United States. Hence, international candidates will have to travel to the United States to take the exam.



1) Auditing and Attestation (AUD) – 4.5 hours exam

Covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.

2) Financial Accounting & Reporting (FARE) – 4 hours Exam

Covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.

3) Regulation (REG) – 3 hours Exam

Covers the knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.

4) Business Environment and Concepts (BEC) – 2.5 hours

Covers the knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.


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