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How to Pass the CPA Exam on the First Attempt Let's be honest, saying that you want to pass the CPA exam is really only half the truth. In a perfect world, we'd all like to pass the CPA exam on our first attempt. Why put yourself through the stress and frustration of having to attempt any one of these rigorous exams more than once, especially when you don't have to? The key to passing the CPA exam on the first attempt is being prepared! Undoubtedly, the first step in adequate CPA training is being prepared by understanding the exam and its contents. What is the Purpose of the CPA Exam? Although the educational prerequisites of the CPA exam differ from state to state, the CPA exam is actually a uniform test resulting in the only license for becoming an accounting professional. According to the American Institute of Certified Public Accountants (AICPA), the purpose of the CPA exam is to "provide reasonable assurance to Boards of Accountancy (the state entities that have statutory authority to issue licenses) that those who pass the CPA examination possess the level of technical knowledge and the skills necessary for initial licensure in protection of the public interest. Public interest is protected when only qualified individuals are admitted into the profession." What is on the CPA Exam? The CPA exam is a computer-based test administered by the AICPA. The exam consists of 4 separate parts, which can be attempted one at a time and in any sequence. Each part of the exam consists of a series of multiple-choice questions testlets, and simulations (case studies) or essays called written communication tasks simulations. Knowing the general format and contents of the CPA exam is one of the most overlooked aspects of proper CPA training. Below is a detailed description of each part of the CPA exam: 

Auditing and Attestation (AUD)- 4 hours (60% multiple-choice testlets, 40% simulations) o Planning the engagement o Internal controls o Obtain and document information o Review engagement and evaluate information o Prepare communications

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How to Pass the CPA Exam on the First Attempt