The CPA (Certified Public Accountant) examination consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Each section tests different areas of accounting knowledge and skills, with a focus on professional standards, business concepts, financial reporting, and regulatory requirements. Candidates must pass all four sections within an 18-month window to earn their CPA license. The exam is rigorous and requires thorough preparation in accounting principles and practices.
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