[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-179718-105":59,"doc-detail-179718-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","cpa-papers-exam-overview","CPA Papers - Exam Overview","","This document provides a comprehensive overview of the Certified Public Accountant (CPA) examination in the US. It details the four distinct papers: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC). Each paper has a time limit of 4 hours and covers specific topics. AUD focuses on audits, ethics, and internal controls. FAR covers US GAAP, financial statements, and government reporting. REG deals with taxation, law, and business ethics. BEC encompasses economics, IT, cost management, and general business concepts. The exam structure includes multiple-choice questions, task-based simulations, and written communication (only in BEC). Multiple-choice questions account for 50% to 60% of the exam, while task-based simulations make up 40% to 50%, with written communication around 15%. The exam fee for each paper is $238.15 USD, approximately ₹19,500 INR. Candidates must pass all four papers within an 18-month period after clearing the first exam. The document also briefly compares the CPA to the CFA and CA certifications, noting that the CFA is more finance-focused with three levels, while the CPA covers accounting and has four papers. The CPA is generally considered shorter and more specific to US accounting laws compared to the broader and deeper CA, which is focused on Indian laws.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-papers-exam-overview/179718/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa-papers-exam-overview/179718.png","ImageObject",300,407,{"name":92,"@type":93},"Ava Thompson","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-25","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",24,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What are the four papers required to become a CPA?","Question",{"text":113,"@type":114},"The four papers required to become a CPA are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC).","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What is the structure of the CPA exam?",{"text":118,"@type":114},"The CPA exam consists of multiple-choice questions (50-60% weightage), task-based simulations (40-50% weightage), and written communication (only in BEC, approximately 15% weightage).",{"name":120,"@type":111,"acceptedAnswer":121},"How much does it cost to take the CPA exam?",{"text":122,"@type":114},"The exam fee for each CPA paper is $238.15 USD, which is approximately ₹19,500 INR.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179718,1788337969,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","| Paper Code | Paper Name | Time Limit | Topics Covered |\n| --- | --- | --- | --- |\n| AUD | Auditing and Attestation | 4 Hours | Audits, ethics, internal controls |\n| FAR | Financial Accounting and Reporting | 4 Hours | US GAAP, financial statements, government reporting |\n| REG | Regulation | 4 Hours | Taxation, law, ethics, business law |\n\n\n| BEC | Business Environment and Concepts | 4 Hours | Economics, IT, cost management, business concepts |\n| --- | --- | --- | --- |\n\n| Type | Number Of Questions | Weightage |\n| --- | --- | --- |\n| Multiple Choice Questions | 62 to 76 | 50% to 60% |\n| Task-Based Simulations | 6 to 8 cases | 40% to 50% |\n| Written Communication | Only in BEC | 15%(approx.) |\n\n| Paper | Exam Fee (USD) | Exam Fee in INR (approx.) |\n| --- | --- | --- |\n| AUD | $238.15 | ₹19,500 |\n| FAR | $238.15 | ₹19,500 |\n| REG | $238.15 | ₹19,500 |\n| BEC | $238.15 | ₹19,500 |\n\n| There are four sections that need to be passed in order to become a Certified Public Accountant in the US, namely AUD, FAR, REG, and BEC.\u003Cbr>2. How many CPA papers are there? |\n| --- |\n| There are a total of four CPA papers that you can appear for, provided that you complete all the papers within an 18-month period after you have cleared the first one.\u003Cbr>3. Is it easier to become a CFA than a CPA? |\n| The CFA program is more financial and it has three levels as opposed to CPA which covers accounting subjects and has four papers. The difference in difficulty would usually depend on one's background and career aspirations.\u003Cbr>4. Which is tougher CPA or CA? |\n| The CPA is relatively shorter and more specific to US accounting laws while CA is generally broader and much deeper into Indian laws, making CA tougher for Indian students.\u003Cbr>5. Who earns more, CA or CPA? |","cbCaikmj1Zz2TZP2","https://ap.wps.com/l/cbCaikmj1Zz2TZP2","pdf",493432,"English","# CPA Exam Papers\n## Auditing and Attestation (AUD)\n## Financial Accounting and Reporting (FAR)\n## Regulation (REG)\n## Business Environment and Concepts (BEC)\n# Exam Structure\n# Exam Fees\n# FAQs","[{\"question\":\"What are the four papers required to become a CPA?\",\"answer\":\"The four papers required to become a CPA are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC).\"},{\"question\":\"What is the structure of the CPA exam?\",\"answer\":\"The CPA exam consists of multiple-choice questions (50-60% weightage), task-based simulations (40-50% weightage), and written communication (only in BEC, approximately 15% weightage).\"},{\"question\":\"How much does it cost to take the CPA exam?\",\"answer\":\"The exam fee for each CPA paper is $238.15 USD, which is approximately ₹19,500 INR.\"}]","CPA Papers - Exam Overview | PDF",18]