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Last Updated: Jul 19, 2026

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Difficulty in Writing Certified Public Accountant (CPA) Exam

In the accounting industry, any aspiring accountant who wants to sit for the CPA Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough.

However, today's developments in accounting technology and new compliance laws mean that in addition to 30 hours of graduate education, the AICPA has changed the educational requirement to include 120 semester hours in a bachelor's degree accounting program. In most US nations, these standards are implemented. As a result, a master's degree in the field or a similar industry is required for most aspiring accountants wanting to take this exam.

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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

  • Passing score: 75 for each section
  • Language of Exam: English
  • Duration of Exam: 16 hours of total
  • Format: Multiple choice, Task-based, communication tasks

CPA AA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Assurance and Related Services5%- Other assurance engagements and non-audit services
Topic 2: Review, Completion and Reporting20%- Evaluation of misstatements and review of work
- Going concern, subsequent events and written representations
- Audit reports, modifications and other communications
Topic 3: Legal, Ethical and Regulatory Environment20%- Anti-money laundering, fraud and corporate governance
- Regulatory framework including Companies Act 2014
- Ethics, independence, professional skepticism and quality control
Topic 4: Accepting and Planning Audit Engagements25%- Risk assessment, materiality and audit strategy
- Understanding entity and internal control systems
- Pre-conditions, client acceptance and engagement terms
Topic 5: Performing Audit Procedures and Gathering Evidence30%- CIS auditing and computer-assisted audit techniques
- Tests of controls and substantive procedures
- Audit evidence, sampling and documentation
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