CPA education examinations and skills

Pennsylvania education requirements as presented

The slide describes a bachelor's or higher degree from an accredited institution, a 150-credit route, at least 24 credits in listed relevant subjects, and an additional 12 accounting, auditing, or tax credits; it also presents alternative pathways.

Pennsylvania pathway one as presented

Bachelor's degree plus 150 credits and one year, or 1,600 hours, of qualifying experience.

Pennsylvania pathway two as presented

Bachelor's degree with 24 accounting-related credits and two years, or 3,200 hours, of qualifying experience.

Pennsylvania pathway three as presented

Master's or other postgraduate degree with 24 accounting-related credits and one year, or 1,600 hours, of qualifying experience.

CPA licensing slide limitation

The slide combines general requirements with alternative pathways. Treat it as course content and verify current rules before making licensing decisions.

CPA Evolution exam structure

Pass three core sections and one discipline section of the candidate's choice.

CPA core sections

AUD: Auditing and Attestation; FAR: Financial Accounting and Reporting; REG: Taxation and Regulation.

CPA discipline sections

BAR: Business Analysis and Reporting; ISC: Information Systems and Controls; TCP: Tax Compliance and Planning. The source calls BAR Business Analytics and Reporting.

CPA skill levels

Remembering and understanding, application, analysis, and evaluation.

CPA content redistribution in the comparison slide

Most former BEC content moved to AUD, FAR, BAR, and ISC, with written communication removed; FAR content split between FAR and BAR, and REG content split between REG and TCP.

CPA new discipline content in the comparison slide

Some former FAR and REG content moved to BAR and TCP, respectively; ISC is described as mostly new.

CPA transition note in the slides

Previously passed AUD, FAR, and REG sections did not need to be retaken in the new format; passing BEC before January 2024 removed the discipline requirement; a failed discipline could be replaced by another discipline choice.

CPA AUD skill weights in the source

Remembering and understanding 30–40%, application 30–40%, analysis 15–25%, and evaluation 5–15%.

CPA FAR skill weights in the source

Remembering and understanding 5–15%, application 45–55%, and analysis 35–45%; the source shows no evaluation allocation.

CPA REG skill weights in the source

Remembering and understanding 25–35%, application 35–45%, and analysis 25–35%; the source shows no evaluation allocation.

CPA BAR skill weights in the source

Remembering and understanding 10–20%, application 45–55%, and analysis 30–40%; the source shows no evaluation allocation.

CPA ISC skill weights in the source

Remembering and understanding 55–65%, application 20–30%, and analysis 10–20%; the source shows no evaluation allocation.

CPA TCP skill weights in the source

Remembering and understanding 5–15%, application 50–60%, and analysis 30–40%; the source shows no evaluation allocation.

CPA question type score weights in the source

AUD, FAR, REG, BAR, and TCP each show 50% multiple-choice questions and 50% task-based simulations; ISC shows 60% multiple-choice and 40% simulations.