Taking the CPA Exam
WHAT IS THE CPA EXAM? The CPA Exam is the professional licensing exam that serves to protect the public interest by ensuring that only qualified individuals are licensed to practice as Certified Public Accountants. The CPA Exam is divided into four sections: • Auditing and Attestation (AUD) • Business Environment and Concepts (BEC) • Financial Accounting and Reporting (FAR) • Regulation (REG) Requirements to sit for the CPA Exam vary by state. The educational requirements for Alabama and Georgia are listed to the right. The School of Accountancy strongly recommends that students complete the educational requirements for licensure prior to sitting for the CPA Exam.
Taking the CPA Exam
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ALABAMA: • Alabama CPA Exam candidates complete a total of 120 semester hours of postsecondary education, including a baccalaureate degree at a college or university accredited by a regional accreditation board such as the Southern Association of Colleges and Universities, with a concentration in accounting (comprised of 24 hours of upper-level courses) and 24 semester hours in non-accounting business courses. • In order to obtain the CPA license in Alabama after passing all four parts of the exam, a student must complete 150 hours of coursework and 33 hours of upper-level accounting/27 hours of non-accounting business courses within a 36-month period.
GEORGIA: • Georgia CPA Exam candidates earn a baccalaureate degree with 20 semester hours in accounting courses above the introductory level at a four year accredited university. • In order to obtain the CPA license after passing all four parts of the Exam, a student must have completed 150 hours of coursework and 30 hours of upper-level accounting, excluding ACCT 5700 Advanced Business Law.