CPA is an international standard US program presented by American Institute of Certified Public Accountants (AICPA) in Accountancy, business studies, management and finance.

Who Can Do CPA

Personals in various disciplines of workforce who are serving as;

• Chief Executive Officer
• Directors
• Manager
• Accounts Manager/Finance Manager
• Auditor(Internal/External)
• Executives etc

Pre-Requisites of the Certification

55 US states offering CPA. Every state has its own eligibility criteria for CPA. Credits hours varies as per state rules, duration in between 120-150 hr. 24 credit hours in Accounting and 24 credit hours in business subjects. The eligibility sets on your prior academic records.

However, candidate must possess subsequent qualifications for application:

1. 3 years B.Com/BBA with the following courses;
   • Auditing
   • Taxation
   • Cost/Management Accounting
   • Financial Accounting
2. 4 Years graduation with major in Financial Accounting
3. 3 years graduation in any discipline with Masters (MBA/M.Com) major in Financial Accounting

Course of Study

CPA has four courses; Three Core Subjects & Any One Discipline Subject

• Business Analysis & Reporting (BAR) - Discipline Subject
• Information Systems and Controls(ISC) - Discipline Subject
• Tax Compliance & Planning - Discipline Subject
• Auditing & Attestation (AUD) - Core Subject
• Financial Accounting & Reporting (FAR) - Core Subject
• Regulations (REG) - Core Subject

Exam Format

Business Analysis & Reporting (BAR)

• Computer Based Examination
• MCQs - 50%, TBS(Task Based Simulations) - 50%
• 2 Booklets of MCQs of 25 each
• 2 Booklets of task based questions (7 Simulations total)
• Total Time allowed for this exam is 4 hours

Auditing & Attestation (AUD)/Financial Accounting & Reporting (FAR)/Regulations(REG)

• Computer Based Examination
• MCQs - 50%, TBS(Task Based Simulations) - 50%
• 2 Booklets of MCQs of 39 each & 7 Task Based Simulations for AUD
• 2 Booklets of MCQs of 25 each & 7 Task Based Simulations for FAR
• 2 Booklets of MCQs of 36 each & 8 Task Based Simulations for REG
• Total Time allowed for this exam is 4 hours

Fee Structure

Application Fee $200-220

• Per Subject Exam Fee $195-210
• International Exam Fee $305
• For more information, visit the link http://nasba.org/exams/exam-resources/

NOTE:
Applicants documents must be evaluated from US evaluation service. Our experts also facilitate evaluation service on nominal fee. Eligibility will be guided on the basis of academic credentials.

Exam Supervisions:

Prometric centers for the CPA International Examination are in:

• Dubai
• Abu Dhabi
• Bahrain
• Kuwait
• Japan
• Lebanon

To locate your center visit www.prometric.com/cpa

Study Options

OOn campus – Weekends & Week Days

• One to One – Student & Trainer (Highly interactive & Effective)
• Crash Course – 10 Days for each subject for Executives only
• In House Training – Training at your own location (Company location)
• Self Study Package – Includes Study Materials, Flash Cards & Software

Which Study Materials are Used

Reference for course materials:

• Gleim Original Books
• Gleim Software (On Demand)
• Home Assignments
• Exam Tips & Mock Exams

Course Contents

Business Analysis & Reporting (BAR)

• Data Analytics
• Financial Statement Analysis
• Non-Financial & Non-GAAP Measures of Performance
• Costing Fundamentals
• Costing Systems
• Budgeting
• Capital Structure
• Financial Valuation
• COSO Enterprise Risk Management & Derivatives
• Mitigating Financial Risks & Working Capital Management
• Economics & Market Influences on Business
• Revenue Recognition & Hedge Accounting
• Leases & Financial Statements of Employee Benefit Plans
• Business Combinations, Consolidated Financial Statements and Public Companies Reporting
• Indefinite-Lived Intangible Assets and Other Topics
• Governmental Accounting - Methods
• Governmental Accounting - Fundingg & Transactions
• Governmental Accounting - Reporting

Auditing & Attestation (AUD)
• Engagement Responsibilities
• Professional Responsibilities
• Planning & Risk Management
• Strategic Planning Issues
• Internal Control Concepts & Information Technology
• Internal Control – Sales Receivables – Cash Receipts Cycle
• Internal Control – Purchases, Payrolls, & other Cycles
• Responses to Assessed Risks
• Internal Control Communications & Reports
• Evidence – Objectives & Nature
• Evidence – The Sales Receivables – Cash Cycles
• Evidence – The Purchases – Payables-Inventory Cycle
• Evidence – Other Assets, Liabilities & Equities
• Evidence – Key Considerations
• Evidence – Sampling
• Reports – Opinions & Disclaimers
• Reports – Other Modifications
• Related Reporting Topics
• Preparation, Compilation, Review and Attestation Engagements
• Governmental Audits

Financial Accounting & Reporting (FAR)
• Financial Statements
• Income Statement Items
• SEC Reporting and Other Accounting Topics
• Cash & Investments
• Receivables
• Inventories
• Property, Plant, Equipment & Depletable Resources
• Finite Lived Intangible Assets and Other Issues
• Payables & Taxes
• Non current Liabilities
• Lease Accounting, Contingencies and Warranties
• Equity
• Consolidated Financial Reporting & Financial Statement Analysis
• Statement of Cash Flows
• Governmental Accounting Basics and Not-For-Profit Accounting

Regulations (REG)
• Ethics, Professional Responsibilities & Liabilities of CPAs
• Federal Tax Authority, Procedures, Individual Taxation & Tax Exempt Organizations
• Business Organizations
• Contracts
• Agency & Regulation
• Secured Transactions and Debtor-Creditor Relationships
• Property Transactions - Basis & Cost Recovery
• Gross Income & Exclusions
• General Business Earnings & Employment Taxes
• Adjustments & Deductions from AGI
• Federal Taxation of Individuals
• C Corporations
• Flow - Through Entities and Book-to-Tax Differences