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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Format: Multiple choice, Task-based, communication tasks
- Passing score: 75 for each section
- Language of Exam: English
- Duration of Exam: 16 hours of total
CPA AA Exam Overview:
| Certification Vendor: | CPA Ireland |
| Exam Name: | Audit & Insurance (Audit & Assurance) |
| Exam Number: | AA |
| Certificate Validity Period: | 7 years from first registration at Professional Level |
| Exam Format: | Computer-based, Remote invigilated, Case studies, Constructed response questions |
| Real Exam Qty: | Variable (case study + constructed response) |
| Related Certifications: | CPA Strategic Level Advanced Audit & Assurance |
| Exam Duration: | 180 (+20 minutes reading time) |
| Exam Price: | €150 EUR per sitting |
| Passing Score: | 50% |
| Available Languages: | English |
| Recommended Training: | CPA Ireland Official Study Resources |
| Exam Registration: | CPA Ireland Student Portal |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Online remote invigilation via TestReach platform |
| Pre Condition: | Completion of CPA Foundation Level or approved exemptions |
| Official Syllabus URL: | https://cpaireland.ie/CPAIreland/media/Education-Training/Syllabus%202020/Professional-Level-Audit-Assurance.pdf |
How to study the Certified Public Accountant (CPA) Exam
In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.
As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.
CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Legal, Ethical and Regulatory Environment | 20% | - Ethics, independence, professional skepticism and quality control - Anti-money laundering, fraud and corporate governance - Regulatory framework including Companies Act 2014 |
| Review, Completion and Reporting | 20% | - Going concern, subsequent events and written representations - Audit reports, modifications and other communications - Evaluation of misstatements and review of work |
| Accepting and Planning Audit Engagements | 25% | - Pre-conditions, client acceptance and engagement terms - Understanding entity and internal control systems - Risk assessment, materiality and audit strategy |
| Performing Audit Procedures and Gathering Evidence | 30% | - Audit evidence, sampling and documentation - Tests of controls and substantive procedures - CIS auditing and computer-assisted audit techniques |
| Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
By Hiram
