Certified Public Accountant CPA


CPA is a trusted financial advisor who helps individuals, businesses, and other organizations plan and reach their financial goals. CPAs provide a wide range of services and are employed in public accounting and other professional services firms, business and industry, government and education.

The CPA Exam is a four-part, computerized exam, which tests auditing and accounting knowledge areas and skills that are necessary for entry into the profession and are essential for practice as a CPA. Its purpose is to admit individuals into the accounting profession only after they have demonstrated the entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and financial environment.


CPAs in public practice are engaged in accounting, auditing, tax, personal financial planning, technology consulting, and business valuation. CPAs employed in business and industry are likewise responsible for activities from accounting and financial reporting, implementing and managing internal controls and information systems, to compliance with tax and laws and regulations and other business and financial management areas.


  1. Financial Accounting and Reporting (FAR)

    section appraises knowledge of generally accepted accounting principles for business enterprises, including financial accounting concepts and standards and their application in public accounting engagements. Is also covers and accounting for governmental and not-for-profit organizations.

  2. Auditing and Attestation (AUD)

    section covers knowledge of generally accepted auditing standards and procedures and the skills needed to apply them in auditing and other attestation and assurance engagements, and standards for performing accounting and review services. It also covers professional responsibilities of certified public accountants, including ethics and independence.

  3. Business Environment and Concepts (BEC)

    section assesses candidates’ knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity’s business strategy; financial risk management; financial management processes; information systems and communications; strategic planning; and operations management.

  4. Regulation (REG )

    section evaluates knowledge and understanding of ethics, professional and legal responsibilities, business law (legal implications of business transactions, particularly as they relate to accounting, auditing, and financial reporting), , and federal taxation and widely adopted uniform state laws.


  • Window

    The Examination is offered 5 days per week during the first two months of every quarter. Testing is available in January & February; April & May; July & August; and October & November. Testing is NOT available in: March, June, September, and December.

  • Venue

    CPA examination is now offered in Kuwait at Amid East.

  • Pre-requisite

    Bachelor degree (with concentration of accounting and business related subjects) or higher from a degree-granting college or university accredited by a United States regional institutional accrediting agency. 150 credit hours condition has now become mandated in most of the US States.

  • References

    The Uniform CPA Examination is provided on behalf of the Boards of Accountancy who have the ultimate licensing authority. The Examination is offered jointly by three organizations: NASBA (The National Association of State Boards of Accountancy), the AICPA (American Institute of Certified Public Accountants), and Prometric. The AICPA is responsible for developing and scoring the Examination, NASBA for the National Candidate Database, and Prometric for examination delivery at authorized test centers