Subjects,Weightage and Format

Subjects	Duration	Multiple Choice Questions	Simulations (Case Study)	Content Specification Outline (in brief)
Auditing & Attestation (AUD)	4 hrs	60%	40%	Covers knowledge of engagement, acceptance & understanding assignment, understanding entity & its environment, performing audit procedures & evaluating, evaluating audit findings, communication and reporting, accounting and review service engagements and professional responsibilities.
Financial Accounting & Reporting (FARE)	4 hrs	60%	40%	Covers knowledge of framework, standards, stand setting & presentation of Financial statements, recognition, measurement, valuation, calculation, presentation and disclosures of financial statement accounts & specific transactions, governmental accounting & reporting and nongovernmental accounting & reporting.
Regulation (REG)	3 hrs.	60%	40%	Covers the knowledge of ethics, professional and legal responsibilities, business law, federal tax procedures, accounting & planning of property, individuals & entities.
Business Environment & Concepts (BEC)	3 hrs.	85%	15%	Covers the knowledge of corporate governance, economic concepts & analysis, financial management, information systems & communication, strategic planning & operations management

Schedule And Location

The computer-based CPA examination is administered six days a week, during the first two months of each calendar quarter in the U.S. This two-month period of each calendar quarter is called a 'testing window'.For international locations, it will be offered for only one month within each testing window.

Testing Window	Closed
January - February	March
April – May	June
July – August	September
October – November	December

Venue Of Exams

At present, the CPA Examination is delivered in a computer-based format at over 400 Prometric test centres across the United States. One can take the exam from any Prometric test center of his/her choice irrespective of the State Board under which he/she is registered to take the exam. From 2011, for the first time, the CPA Examinations is also been administered in Japan, Bahrain, Kuwait, Lebanon and the United Arab Emirates. However, only candidates who are legal residents of that particular country or US citizens working abroad can take the exam at these international locations.