Texas Cpa Exams Requirements

2814 Words Jan 7th, 2013 12 Pages
TEXAS UNIFORM CPA EXAM PAPER The Uniform Certified Public Accountant Examination (Uniform CPA Exam) is the examination taken by people who wish to become Certified Public Accountants in the United States. The Uniform CPA Exam is developed and maintained by the American Institute of Certified Public Accountants (AICPA), and is administered by the National Association of State Boards of Accountancy (NASBA). In order to sit for the Uniform CPA Exam, a person must be declared eligible to do so by one of the 55 state boards of accountancy in the United States. However, the requirements of state boards vary. Thus, we should do some research about the state’s requirements we plan to take.

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* Understanding the Entity and Its Environment (including Internal Control) (16% - 20%) * For example, the topics include determine and document materiality levels for financial statements, conduct and document risk assessment discussions among audit team, consideration of fraud, perform and document risk assessment procedures, consider internal control, document and understanding of the entity and its environment, assess and document the risk of material misstatements.

* Performing Audit Procedures and Evaluating Evidence (16% - 20%) * For example, the topics include develop overall responses to risks, and perform audit procedures responsive to risks of material misstatement; obtain and document evidence to form a basis for conclusions.

* Evaluating Audit Findings, Communications, and Reporting (16% - 20%) * For example, the topics include that perform overall analytical procedures, evaluate the sufficiency and appropriateness of audit evidence and document engagement conclusions, evaluate whether audit documentation is in accordance with professional standards, document the summary of uncorrected misstatements and related conclusions, and evaluate whether financial statements are free of material misstatements.

* Accounting and Review Services Engagements (12% - 16%)

* For example, the topics include plan the engagement, obtain and document evidence to form a

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