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Updated: Jul 28, 2026
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Certified Public Accountant (CPA) Exam Certification Path
The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.
Who should take the Certified Public Accountant (CPA) Exam
To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.
For more info read reference:
CPA AA Exam Overview:
| Certification Vendor: | CPA Ireland |
| Exam Name: | Audit & Insurance (Audit & Assurance) |
| Exam Number: | AA |
| Exam Duration: | 180 (+20 minutes reading time) |
| Passing Score: | 50% |
| Certificate Validity Period: | 7 years from first registration at Professional Level |
| Exam Price: | €150 EUR per sitting |
| Exam Format: | Computer-based, Remote invigilated, Case studies, Constructed response questions |
| Real Exam Qty: | Variable (case study + constructed response) |
| Available Languages: | English |
| Related Certifications: | CPA Strategic Level Advanced Audit & Assurance |
| Recommended Training: | CPA Ireland Official Study Resources |
| Exam Registration: | CPA Ireland Student Portal |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Online remote invigilation via TestReach platform |
| Pre Condition: | Completion of CPA Foundation Level or approved exemptions |
| Official Syllabus URL: | https://cpaireland.ie/CPAIreland/media/Education-Training/Syllabus%202020/Professional-Level-Audit-Assurance.pdf |
CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing Audit Procedures and Gathering Evidence | 30% | - Audit evidence, sampling and documentation - CIS auditing and computer-assisted audit techniques - Tests of controls and substantive procedures |
| Topic 2: Review, Completion and Reporting | 20% | - Audit reports, modifications and other communications - Evaluation of misstatements and review of work - Going concern, subsequent events and written representations |
| Topic 3: Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Topic 4: Legal, Ethical and Regulatory Environment | 20% | - Regulatory framework including Companies Act 2014 - Anti-money laundering, fraud and corporate governance - Ethics, independence, professional skepticism and quality control |
| Topic 5: Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Risk assessment, materiality and audit strategy - Pre-conditions, client acceptance and engagement terms |
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