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  Becoming a CPA is often a challenging journey, but it reaps big rewards for those who choose to pursue it. The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs – the only licensed qualification in accounting – are required to pass the CPA Examination. 

Financial Accounting and Reporting
Auditing and Attestation

Study Unit1: The Financial Reporting Environment

Study Unit1: Engagement Responsibilities

Study Unit2: Financial Statements

Study Unit2: Professional Responsibilities

Study Unit3: Statement of Cash Flows

Study Unit3: Risk Assessment

Study Unit4: Income Statement Items

Study Unit4: Strategic Planning Issues

Study Unit5: Financial Statement Disclosure

Study Unit5: Internal Concepts and Information Technology

Study Unit6: Cash and Investments

Study Unit6: Internal Control—Sales-Receivables-Cash Receipts Cycle

Study Unit7: Receivables

Study Unit7: Internal Control—Purchases, Payroll, and Other Cycles

Study Unit8: Inventories

Study Unit8: Responses to Assessed Risks

Study Unit9:Property, Plant, Equipment, and Depletable Resources

Study Unit9: Internal Control Communications and Reports

Study Unit10: Intangible Assets and Other Capitalization Issues

Study Unit10: Evidence—Objectives and Nature

Study Unit11: Payable and Taxes

Study Unit11: Evidence—The Sales-Receivables-Cash Cycle

Study Unit12: Employee Benefits

Study Unit12: Evidence—The Purchases-Payables-Inventory Cycle

Study Unit13: Noncurrent Liabilities

Study Unit13: Evidence—Other Assets, Liabilities, and Equities

Study Unit14: Leases and Contingencies

Study Unit14: Evidence—Key Considerations

Study Unit15: Equity

Study Unit15: Evidence—Sampling

Study Unit16: Business Combinations & Financial Reporting

Study Unit16: Reports—Opinions and Disclaimers

Study Unit17: Derivatives, Hedging, and Other Topics

Study Unit17: Reports—Other Modifications

Study Unit18: Governmental Accounting

Study Unit18: Review, Compilation, and Special Reports

Study Unit19: Governmental Reporting

Study Unit19: Related Reporting Topics

Study Unit20: Not-for-Profit Concepts

Study Unit20: Government Audits

Business Environment and Concepts

Study Unit1: Ethics and Professional Responsibilities

Study Unit1: Corporate Governance

Study Unit2: CPAs and the Law

Study Unit2: Microeconomics

Study Unit3: Agency

Study Unit3: Macroeconomics

Study Unit4: Contracts

Study Unit4: Globalization

Study Unit5: Sales and Secured Transactions

Study Unit5: Financial Risk Management

Study Unit6: Negotiable Instruments and Related Topics

Study Unit6: Forecasting Analysis

Study Unit7: Debtor-Creditor Relationships

Study Unit7: Corporate Capital Structure

Study Unit8: Regulation and Certain Business Entities

Study Unit8: Working Capital

Study Unit9: Corporations

Study Unit9: Short-Term Financing and Capital Budgeting

Study Unit10: Federal Tax Legislation, Procedures, and Planning

Study Unit10: Capital Budgeting II and Corporate Performance

Study Unit11: Gross Income

Study Unit11: IT Roles, Systems, and Processing

Study Unit12: Deductions

Study Unit12: IT Software and Data Organization

Study Unit13: Tax Computations

Study Unit13: IT Networks and Electronic Commerce

Study Unit14: Property Transactions

Study Unit14: IT Security

Study Unit15: Corporate Taxable Income

Study Unit15: Strategic Planning and Budgeting Concepts

Study Unit16: Corporate Tax Computations

Study Unit16: Budget Components

Study Unit17: Corporate Tax Special Topics

Study Unit17: Quality Considerations and Benchmarking

Study Unit18: S Corporations

Study Unit18: Responsibility Accounting and Other Topics

Study Unit19: Partnerships and Exempt Organizations

Study Unit19: Costing Fundamentals

Study Unit20: Estates, Trusts, and Wealth Transfer Taxes

Study Unit20: Costing Systems and Variance Analysis

 The AICPA and the National Association of State Boards of Accountancy (NASBA), in consultation with state boards of accountancy, the Board of Examiners, and other major stakeholders, spent two years studying an international examination delivery program. The result is the international administration of the Uniform CPA Examination (CPA Exam), which utilizes the state board licensure process and the current examination structure. The AICPA, NASBA and Prometric are providing the same services as they do for the domestic program, so that the Exam and the licensure process will be the same for international examinees as it is for examinees within U.S. jurisdictions.

Beginning in August 2011, candidates who qualify will be allowed to schedule their CPA Exam at select international locations. It will be the same examination offered in the U.S. and will be given in English only, regardless of location.
Beginning on January 1, 2013, the CPA Exam will be offered during the first two months of the testing window, the same as candidates sitting for the exam in the 55 state board jurisdictions; that is, during the months of January and February, April and May, July and August and October and November.

 The exam is offered at selected Prometric testing centers in Bahrain, Kuwait, Japan, Lebanon, United Arab Emirates (UAE), and Brazil as of February 2012. Additional information, including specific locations and schedules, will be posted to the Exams website at as information becomes available.

 The international locations have been and will be evaluated based on a set of criteria, including:
1) Volume demand as demonstrated by candidates from those countries taking the exam in the United States,
2) Ability to deliver the Exam without legal obstacles,
3) Security threat to the Exam (both physical security at test center and intellectual property security of Exam content) assessed at levels equivalent to those presented
domestically, and
4) Existence of established Prometric test centers.

  At this time, countries that have not met those criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not under consideration as testing locations. While we appreciate the desire for the Exam to be available in many locations, we can best serve the State Boards of Accountancy and the accounting profession by ensuring a safe, reliable and valid Exam.

 In order to qualify to take the CPA Exam outside the U.S., candidates will have to first establish their eligibility through application to a state board participating in the International CPA Examination Administration Program. For specific instructions on how to apply to take the CPA Examination, please visit the CPA Exam section of the NASBA website.

 International testing requires some additional procedural steps that you will be required to follow. For specific information on the international registration process, please visit the International Section of the NASBA website.
In addition, candidates electing to sit in an international location will be required to:
• Make a commitment to seek CPA licensure upon passing the CPA Examination, and thereafter maintain their status as licensees,
• Meet citizenship/residency requirements,
• Provide demographic information, and
• Pay additional fees.

 Once a candidate has completed the international registration process, the next step will be to contact or visit the Prometric website to schedule the exam in an international location.

 An additional fee per section is required, and is non-refundable. Please refer to NASBA’s website for a breakdown of these fees.

 U.S. citizens and permanent residents living abroad, and citizens and long-term residents* of the countries in which the Exam will be administered may sit for the Exam internationally, with some exceptions in the Middle East. Here are some general guidelines to keep in mind:
• Citizens, permanent residents and long-term residents of the selected testing countries can sit for the Exam in their country of residence (proof of long-term residency status will be required upon registration and on the day(s) you take the Exam).
• Those on short-term tourist or transit visas may not sit for the Exam internationally, but are still welcome to sit for the Exam in the U.S.
• Citizens, permanent residents and long-term residents of Egypt, Qatar, Oman, Saudi Arabia, Jordan, and Yemen (starting February 2012) may sit for the Exam in Bahrain, Kuwait, Lebanon and the UAE.
• Citizens and long-term residents of Brazil, Argentina, Venezuela and Colombia may sit for the Exam in Brazil.
* ”Long-term” refers to the categories of residency that include non-citizens residing in testing countries for the purpose of work, study, or governmental assignment, or as dependents of citizens or long-term residents. In addition, long-term residents may obtain valid national identification cards, while non-residents and tourists cannot (note that in some countries, non- citizen residents are required to carry this identification at all times).

 All candidates, including U.S. citizens living abroad, must present their passport as their primary identification.

 With regard to citizenship and residency requirements for testing, the AICPA, NASBA and Prometric must operate testing centers under the strictest of security measures, guarantee data integrity and security, and protect candidates’ privacy. The three Exam partners decided that citizenship and residency requirements, and the integrity of certain kinds of proof of identification, provide a needed layer of security and allow us to better serve Exam candidates.

 The number of candidates in a particular geography was only one of the criteria used to determine the international locations for the Exam. For the first wave of countries, we chose based on the above criteria.
We decided to focus on a small number of countries and expand slowly so that we can gauge success and ensure that all candidates are given the same opportunity to receive a thorough and fair Exam, no matter There they test. It is also worth noting that at this time, there is no specified timeframe for expanding the program beyond the five initial countries.

 If you register through a non-participating jurisdiction, you may take the test only at approved testing centers in the U.S., Guam, Puerto Rico, or the Virgin Islands. Please check with NASBA to see if your jurisdiction is participating in the international administration program.

 As of May 2, 2011, participating state boards of accountancy have begun accepting registrations. Please refer to NASBA’s website for an updated list of participating state boards of accountancy.

 No. Once an NTS is obtained for one of the international testing centers, it cannot be interchanged with an NTS for any of the U.S. testing centers. You would have to notify NASBA to change back to a domestic NTS.

 There is no provision for withdrawing from the Examination and/or requesting an extension of your current NTS. Application and/or examination fees are NOT refundable. If your NTS expires prior to taking the Examination section, or you miss a scheduled testing appointment, you will not be able to reschedule or receive a refund on any of the fees paid. You will have to reapply for the examination and pay the appropriate application/registration and examination fees.

 Beginning January 1, 2013, scores for international candidates will be released on the same timeline as domestic scores. A summary of the scoring timeline is provided in the following table:

Day in Testing Window*
Target Release Date Timeline

Day 1 – 20

11 business days following day 20 of the testing window

Day 21 - 45

6 business days following day 45 of the testing window

Day 45 – Close of Window

6 business days following the close of the testing window

After Close of Window

6 business days after receiving all scoring data for the testing window

* Records received by AICPA

 Note: ‘Day in Testing Window’ refers to the date AICPA receives the test result, not the test date. Additionally, some candidates who take the BEC section might receive their scores approximately one week following the target release date due to additional analysis that might be required for the written communication tasks. For more details, please refer to the score release timeline FAQ on the Exams website.


 Information and updates about international testing will be posted to the Exams website at as more information becomes available.
Candidates should visit the NASBA website at any time at for the most current information about examination eligibility and the application process.

 The AICPA, NASBA, and Prometric neither endorse nor support any third party review course providers. It is strongly recommended that you review the resources available on the CPA Exam website, read the Candidate Bulletin, study the content areas in the Content Specification Outlines / Skill Specification Outlines, and take the tutorials and sample test before taking the Exam.

 For eligibility, scheduling, or pricing inquiries, please contact Rona on +971 56 4543099 or


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