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CPA Audit & Insurance : AA Exam

AA actual test
  • Exam Code: AA
  • Exam Name: Audit & Insurance
  • Updated: Aug 17, 2026
  • Q & A: 80 Questions and Answers
  • PDF Demo
  • PC Test Engine
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  • Total Price: $49.99  

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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

  • Language of Exam: English
  • Format: Multiple choice, Task-based, communication tasks
  • Passing score: 75 for each section
  • Duration of Exam: 16 hours of total

How to Prepare For Certified Public Accountant (CPA) Exam

Preparation Guide for Certified Public Accountant (CPA) Exam

Introduction

For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).

The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.

This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.

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CPA AA Exam Syllabus Topics:

SectionWeightObjectives
Review, Completion and Reporting20%- Audit reports, modifications and other communications
- Evaluation of misstatements and review of work
- Going concern, subsequent events and written representations
Performing Audit Procedures and Gathering Evidence30%- Audit evidence, sampling and documentation
- Tests of controls and substantive procedures
- CIS auditing and computer-assisted audit techniques
Accepting and Planning Audit Engagements25%- Risk assessment, materiality and audit strategy
- Understanding entity and internal control systems
- Pre-conditions, client acceptance and engagement terms
Assurance and Related Services5%- Other assurance engagements and non-audit services
Legal, Ethical and Regulatory Environment20%- Regulatory framework including Companies Act 2014
- Ethics, independence, professional skepticism and quality control
- Anti-money laundering, fraud and corporate governance

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