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Notes to CPA Candidates


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. 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 every year, you may take the exam on your schedule, six days a week and in the morning or in the afternoon.

Beginning May 1996, the Uniform CPA Examination became nondisclosed. For each exam section, candidates are required to sign a Statement of Confidentiality, which states that they will not divulge the nature and content of any exam question. Additionally, the AICPA has issued an Interpretation of Rule 501, Acts Discreditable to the Profession, which likewise forbids AICPA members from soliciting or dis- closing information concerning the nature or content of specific exam questions or answers. Good luck on the exam.

Auditing Modules 1, 2, and 3

Contrary to its stated examination policy, the AICPA recently indicated that it will not be able to update the Auditing and Attestation section to cover the new risk assessment auditing standards until July 2007. Based on this decision, you will find two sets of the Auditing Modules 1, 2, and 3. One set is based on the new changes that will be tested in July 2007. The other set is for the Auditing and Attestation section before July 2007 (the old auditing standards).

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