Beginning Your CPA Review Program - General Comments on the Examination - Purpose of the Examination

Sep 27, 2026

Beginning in April 2004, the Uniform CPA Examination moved to a computer-based format, replacing the final paper-based version offered in November 2003. The text outlines exam delivery, scheduling rules, and the attainable nature of success through focused preparation by section. It explains the examination’s purpose: testing entry-level knowledge and skills required to protect the public interest, including analysis, judgment, communication, research, and understanding, grounded in a 2000 practice analysis and supported by AICPA content specifications and candidate guidance.

LanguageEnglish

CategoryExam

FormatPDF

Pages16

Reading Time40 min

AccessFree to download

Beginning Your CPA Review Program

General Comments on the Examination

Purpose of the Examination

Examination Content

Nondisclosure and Computerization of Examination

Types of Questions

State Boards of Accountancy

Exam Scheduling

BEGINNING YOUR CPA REVIEW PROGRAM General Comments on the Examination 1 Purpose of the Examination 1 Examination Content 2 Nondisclosure and Computerization of Examination 2 Types of Questions 3 State Boards of Accountancy 3 Exam Scheduling 5 Attributes of Examination Success 5 Knowledge of Material 5 Commitment to Exam Preparation 5 Solutions Approach 6 Grading Insights 6 Examination Strategy 6 Examination Confidence 7 Common Candidate Mistakes 7 Purpose and Organization of This Review Textbook 7 Other Textbooks 8 Ordering Other Materials 8 Working CPA Problems 8 Self-Study Program 10 Study Facilities and Available Time 10 Self-Evaluation 10 Using Note Cards 11 Level of Proficiency Required 13 Multiple-Choice Feedback 13 Conditional Candidates 13 Planning for the Examination 14 Overall Strategy 14 Weekly Review of Preparation Program Progress 14 Time Management of Your Preparation 16 To maximize the efficiency of your review program, begin by studying (not merely reading) this chapter and the next three chapters of this volume. They have been carefully organized and written to provide you with important information to assist you in successfully completing the CPA exam. Beyond providing a comprehensive outline to help you organize the material tested on the exam, Chapter 1 will assist you in organizing a study program to prepare for the exam. Self-discipline is essential. GENERAL COMMENTS ON THE EXAMINATION Beginning in April of 2004, the Uniform CPA Examination is delivered in a computer-based format. The final paper-based version of the CPA exam was given in November 2003. While there are still a number of unknowns about the new format, there is also good news. You may take the exam one section at a time. As a result, your studies can be focused on that one section, improving your chances for success. In addition, the exam is no longer offered twice a year. During eight months of ever year, you may take the exam on your schedule, six days a week and in the morning or in the afternoon. Successful completion of the exam is an attainable goal. Keep this point foremost in your mind as you study the first four chapters in this volume and develop your study plan. Purpose of the Examination1 The Uniform CPA Examination is designed to test the entry-level knowledge and skills necessary to protect the public interest. These knowledge and skills were identified through a Practice Analysis performed in 2000, which served as a basis for the development of the content specifications for the new exam. The skills identified as necessary for the protection of the public interest include • Analysis—the ability to organize, process, and interpret data to develop options for decision making. • Judgment—the ability to evaluate options for decision-making and provide an appropriate conclusion. • Communication—the ability to effectively elicit and/or express information through written or oral means. • Research—the ability to locate and extract relevant information from available resource materials. • Understanding—the ability to recognize and comprehend the meaning and application of a particular matter. 1 More information may be obtained from the AICPA’s Uniform CPA Examination Candidate Bulletin. You can find the publication on the AICPA’[s Web site at www.cpa-exam.org](s Web site at www.cpa-exam.org). 2 CH 1 BEGINNING YOUR CPA REVIEW PROGRAM The CPA examination is one of many screening devices to assure the competence of those licensed to perform the attest function and to render professional accounting services. Other screening devices include educational requirements, ethics examinations, and work experience. The examination appears to test the material covered in accounting programs of the better business schools. It also appears to be based upon the body of knowledge essential for the practice of public accounting and the audit of a medium-sized cl

FAQs

When did the Uniform CPA Examination become computer-based, and what changed from the paper-based version?

Starting in April 2004, the Uniform CPA Examination was delivered in a computer-based format. The final paper-based version was given in November 2003, and the exam is offered by section in a new delivery structure.

How is the Uniform CPA Examination designed to protect the public interest?

The exam tests entry-level knowledge and skills identified through a 2000 practice analysis. Required skills include analysis, judgment, communication, research, and understanding.

How can candidates improve their preparation effectiveness according to the review program guidance?

Candidates should begin studying (not just reading) the chapter and the next three chapters to build an organized study plan. Self-discipline and focusing on one exam section at a time are emphasized to improve chances for success.

Sep 27, 2026

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