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www.hr-pulse.org In Partnership With
Certified Public AccountantCertification (CPA®)
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About AICPA
Founded in 1887, the AICPA (American Institute of Certified Public Accountants) represents the CPA profession nationally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the profession’s technical and ethical standards.
The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
Certi�ed Public Accountant (CPA®) A CPA (Certified Public Accountant) is the globally recognized credential for accountants and financial professionals in business. The CPA credential is a symbol of trust and professionalism in the world of business. It's a highly challenging professional track, but the reward is that CPAs are considered the most trusted advisors in business. Achieving the CPA demonstrates that you are a trusted financial advisor who helps individuals, businesses, and other organizations plan and reach their financial goals. All CPAs are accountants, but not all accountants are CPAs.
The CPA Credential is…
● Prestigious – Self-selected credential earned through testing.
● Professional – AICPA’s recognition reflects strong career growth and greater earning power.
● Rigorous – Testing, education, job experience, and continuing education requirements.
● Empowering – Promoting your credential allows you to become a leader in your profession.
● Competent – Attests proven on-the-job skills.
Gleim CPA Review SystemGleim Publications develops and distributes study and reference materials to help you learn and understand Accounting and Aviation. It helps you attain higher levels of knowledge (analysis, synthesis, and evaluation) while you learn concepts and problem-solving techniques. Gleim’s mission is to maximize knowledge transfer while minimizing your time, frustration, and cost.
Advantages of the Gleim CPA Review System● Most comprehensive CMA Review System● Extensive test bank – Over 2,900 multiple-choice questions● Expertly authored by professional educators● Access Until You Pass™*● Unlimited customizable Practice Exams● Intuitive, customizable Study Planner● Aligned with exam syllabus, focused by candidate feedback – Study everything
you need and nothing you don't.● Previous exam questions – Includes all ICMA-released multiple-choice and essay
questions.● Proven System for Success – Written by professional accounting educators.● Multi-platform testing and review – Caters to all learning styles and experience
levels.● Trained and professional assistance – Unparalleled exam support from Personal
Counselors.● Personal Counselors – Provides individualized exam guidance.● Success GUARANTEED – You WILL pass with Gleim!● Easy to use and understand – Perfect for International candidates and for
candidates whose first language is not English.● Customized Study Plan – Access to the intuitive and interactive Gleim Study
Planner. – Access to the intuitive and interactive Gleim Study Planner.
Section One: Auditing and Attestation (AUD)Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (%16 - %12)
Auditing and Attestation: Understanding the Entity and Its Environment(including Internal Control) (%20 - %16)
Auditing and Attestation: Performing Audit Procedures and EvaluatingEvidence (%20 - %16)
Auditing and Attestation: Evaluating Audit Findings, Communications,and Reporting (%20 - %16)
Accounting and Review Services Engagements (%16 - %12)
Professional Responsibilities (%20 - %16)
Section Two: Business Environment and Concepts (BEC)Corporate Governance (%20 - %16)
Economic Concepts and Analysis (%20 - %16)
Financial Management (%23 - %19)
Information Systems and Communications (%19 - %15)
Strategic Planning (%14 – %10)
Operations Management (%16 - %12)
Section Four: Regulation (REG)Ethics, Professional, and Legal Responsibilities (%19- %15)
Business Law (%21 - %17)
Federal Tax Process, Procedures, Accounting, and Planning (%15 - %11)
Federal Taxation of Property Transactions (%16 - %12)
Federal Taxation of Individuals (%19 - %13)
Federal Taxation of Entities (%24 - %18)
Section Three: Financial Accounting and Reporting (FAR)Conceptual Framework, Standards, Standard Setting, and Presentation ofFinancial Statements (%23 - %17)
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (%33 - %27)
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (%33 - %27)
Governmental Accounting and Reporting (%12 - %8)
Not-for-Profit (Nongovernmental) Accounting and Reporting (%12 - %8)
Exam Structure:
The Uniform CPA Examination currently consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). These four sections represent a total of 14 hours of testing.
January – February October – NovemberApril – May July – August
Exam Procedures and RegistrationIn order to make appointments at test centers, candidates must have a valid Notice to Schedule (NTS). Candidates receive an NTS after they apply to take an examination and are deemed eligible by their state boards of accountancy. An NTS is provided for every section a candidate has been approved to take. The NTS is valid only for a specified period of time and cannot be used once it expires. Therefore, it is important that candidates schedule their test appointments as soon as they receive the NTS.
SchedulingCandidates may schedule examination sessions at www.prometric.com/CPA or by calling Prometric's Call Center at 9648-580-800-1. Candidates must have their Notices to Schedule available when making test appointments.
Follow these easy steps to begin your CPA Certi�cation● Decide in which state you would like to become licensed, and then contact that
State Board of Accountancy for more information, including their requirements and any documentation you should provide.
● The State Board of Accountancy will tell you what you need to do, including any courses you need to take, to be permitted to sit for the CPA Exam. The CPA exam is now offered in select locations overseas.
● After passing the exam, and meeting necessary experience or other requirements, the State Board of Accountancy will then issue you a CPA license.
● Once you have been issued a CPA license, you are eligible for full membership in the AICPA.
Exam FeesThe amount of this fee depends on the section of the examination and is paid either to your board of accountancy, its designated agent or to NASBA. Examination fees are established by Boards of Accountancy, NASBA, the AICPA and Prometric.
We passed with Gleim! Success StoriesI would like to take this opportunity to thank everyone at Gleim for the comprehensive and well organized study materials that you produce. Thanks to the Gleim CPA and CMA Review Systems, I have successfully completed the CPA and CMA exams, both within a single 18 month period. The combination of book, test prep software, audio review for my long daily commute, and online studies (inclusive of a live personal counselor), provided the information and training necessary to understand and pass the exams.
Eric Quattlebaum, CPA, CMA
I couldn't have been happier with the Gleim system. The people at Gleim are exceptionally organized and knowledgeable. Gleim really wants you to succeed! Without Gleim there is no way I would have passed both parts of the rigorous CMA examination. Gleim is the elite product on the market. Ensure your success by signing up with the best in the business.
Michael McWherter, CPA, CMA, CFE
When I started thinking about studying for the CMA exam, my friends informed me that the Gleim Review is the best for me. Personally, I prefer practice over endless reading, and the Gleim materials were perfect. I will certainly consider Gleim when planning for future certificates.
Mohammed Alarifi, CMA, Saudi Arabia
“ Certifcation verifies that a candidate is qualified to a pre-determined industry standard without regard to where the candidate learned the standard of practice” Institute for Credentialing Excellence (ICE)
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