The Uniform CPA Exam is an arduous, 14-hour, multi-part professional exam given quarterly by the AICPA. The Uniform CPA Exam contains three exam sections having four parts: AUD - Auditing and Attestation; FAR - Financial Accounting and Reporting; and REG - Regulation plus Business Environment & Concepts.
Each section of the CPA Exam has multiple choice and simulation problems. The four parts all test technical competence, written communication skills, and research skills.
The Uniform CPA Exam is prepared and graded by the Board of Examiners of the American Institute of Certified Accountants (AICPA). Appropriate passing standards are also established by the AICPA. The entire CPA exam is given via a computerized program at various test centers throughout the country.
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