Certified Public Accountant (CPA)

The CPA (Certified Public Accountant) course structure as per the AICPA (American Institute of Certified Public Accountants) consists of four main parts, which are as follows:

• Education: The first part of the CPA course involves completing the educational requirements, which typically involves a minimum of 150 credit hours of coursework in accounting, business, finance, and ethics. The educational requirements may be fulfilled by completing a bachelor’s or master’s degree in accounting or a related field.
• Examination: The second part of the CPA course involves passing a comprehensive exam that covers topics such as auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation. The exam consists of four separate sections, each of which must be passed within an 18-month period.
• Experience: The third part of the CPA course involves gaining practical experience in the field of accounting. This typically involves working under a licensed CPA for a specified period, which varies depending on the specific jurisdiction and the relevant accounting board’s requirements.
• Ethics: The final part of the CPA course involves completing an ethics course. This course covers topics such as professional responsibilities, ethical principles, and ethical decision-making.

In summary, the CPA course structure as per the AICPA consists of completing the educational requirements, passing a comprehensive exam, gaining practical experience, and completing an ethics course. The specific requirements and course structure may vary depending on the jurisdiction and the relevant accounting board.