{"id":274,"date":"2020-11-27T13:57:39","date_gmt":"2020-11-27T13:57:39","guid":{"rendered":"https:\/\/www.upliftprofessionals.in\/wordpress\/?p=274"},"modified":"2025-09-26T13:51:21","modified_gmt":"2025-09-26T08:21:21","slug":"cpa-us-exam-changes-2021-update","status":"publish","type":"post","link":"https:\/\/www.upliftprofessionals.in\/blog\/2020\/11\/cpa-us-exam-changes-2021-update\/","title":{"rendered":"US CPA Exam Changes 2023 Update | Uplift Professionals"},"content":{"rendered":"\r\n
\"US<\/figure>\r\n\r\n\r\n\r\n

The AICPA has recently announced the updated US CPA exam<\/a> blueprint. Among all the 4 papers of US CPA course<\/a>, AUD and BEC papers have undergone major changes. The purpose of the change is to make the upcoming US CPAs more capable to perform their duties productively.<\/p>\r\n\r\n\r\n\r\n

Updated US CPA Exam Blueprints (November 20, 2020)<\/strong><\/h2>\r\n\r\n\r\n\r\n

The US CPA course<\/a> exam consists of 4 papers: AUD, FAR, BEC & FAR. Each paper is 4 hours long. The changes are described below:<\/p>\r\n\r\n\r\n\r\n

A. Auditing and Attestation (AUD)<\/strong><\/h3>\r\n\r\n\r\n\r\n

The Auditing and Attestation (AUD) section of the Uniform US CPA exam tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.<\/p>\r\n\r\n\r\n\r\n

Newly licensed CPAs are required to:<\/p>\r\n\r\n\r\n\r\n

\u2022 demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional scepticism.<\/p>\r\n\r\n\r\n\r\n

\u2022 understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.<\/p>\r\n\r\n\r\n\r\n

\u2022 understand the flow of transactions and underlying data through a business process and its related information systems.<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Content Area\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/td>\r\nWeightage covers<\/td>\r\n<\/tr>\r\n
Area I Ethics, Professional Responsibilities and General Principles<\/td>\r\n15\u201325%<\/td>\r\n<\/tr>\r\n
Area II Assessing Risk and Developing a Planned Response<\/td>\r\n25\u201335%<\/td>\r\n<\/tr>\r\n
Area III Performing Further Procedures and Obtaining Evidence<\/td>\r\n30\u201340%<\/td>\r\n<\/tr>\r\n
Area IV Forming Conclusions and Reporting<\/td>\r\n10\u201320%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

AUD content weighting changes<\/strong><\/p>\r\n\r\n\r\n\r\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Area II increased from 20%-30% of the section to 25%-35%.<\/p>\r\n\r\n\r\n\r\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Area IV decreased from 15%-25% of the section to 10%-20%.<\/p>\r\n\r\n\r\n\r\n

Business Environment and Concepts (BEC)<\/strong><\/h3>\r\n\r\n\r\n\r\n

The Business Environment and Concepts section tests knowledge and skills that a newly licensed US CPA must demonstrate when performing:<\/p>\r\n\r\n\r\n\r\n

\u2022 Audit, attest, accounting and review services<\/p>\r\n\r\n\r\n\r\n

\u2022 Financial reporting<\/p>\r\n\r\n\r\n\r\n

\u2022 Tax preparation<\/p>\r\n\r\n\r\n\r\n

\u2022 Other professional services<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Content Area\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/td>\r\nWeightage covers<\/td>\r\n<\/tr>\r\n
Area I Enterprise Risk Management, Internal Controls and Business Processes<\/td>\r\n20\u201330%<\/td>\r\n<\/tr>\r\n
Area II Economics<\/td>\r\n15\u201325%<\/td>\r\n<\/tr>\r\n
Area III Financial Management<\/td>\r\n10\u201320%<\/td>\r\n<\/tr>\r\n
Area IV Information Technology<\/td>\r\n15\u201325%<\/td>\r\n<\/tr>\r\n
Area V Operations Management<\/td>\r\n15\u201325%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

BEC content weighting changes<\/strong><\/p>\r\n\r\n\r\n\r\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Area I increased from 17%-27% of the section to 20%-30%.<\/p>\r\n\r\n\r\n\r\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Area II decreased from 17%-27% of the section to 15%-25%.<\/p>\r\n\r\n\r\n\r\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Area III decreased from 11%-21% of the section to 10%-20%.<\/p>\r\n\r\n\r\n\r\n

How will these changes imply upon the CPA US aspirants?<\/strong><\/h2>\r\n\r\n\r\n\r\n

The above-mentioned changes will not be tested until July 1, 2021. More questions in AUD will test you at a higher level, so AUD will definitely get more difficult. It\u2019s a good idea to try to pass AUD before the changes go live.<\/p>\r\n\r\n\r\n\r\n

The changes to BEC appear relatively minor. With Continuous Testing now available in India too getting started today will ensure you have enough time to take both sections before July 1.<\/p>\r\n\r\n\r\n\r\n

Continuous CPA testing window in 8 prometrics of India<\/strong><\/h2>\r\n\r\n\r\n\r\n

After a successful pilot testing of the US CPA exam in India<\/a> during 2020, the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) have decided to switch to continuous US CPA Exam testing from January 1, 2021. The prometrics are:<\/p>\r\n\r\n\r\n\r\n

– Hyderabad
– Ahmedabad
– Mumbai
– Delhi
– Bangalore
– Chennai
– Kolkata
– Trivandrum<\/p>\r\n\r\n\r\n\r\n

CPA Exam Testing Coming to Nepal (October 29, 2020)\u00a0<\/strong><\/h3>\r\n\r\n\r\n\r\n

Kathmandu will become the latest US CPA Exam testing location when administration of the Exam begins in Nepal on December 1.<\/p>\r\n\r\n\r\n\r\n

Eligible candidates from Nepal, Bhutan, Bangladesh, India, Myanmar, Maldives, Sri Lanka, and the United States may begin scheduling their Exams on November 1, 2020. Testing will be offered year-round.<\/p>\r\n\r\n\r\n\r\n

Middle East Candidates Gain Testing Options (October 29, 2020)\u00a0<\/strong><\/h3>\r\n\r\n\r\n\r\n

Egypt and Jordan join other Middle East countries where the US CPA Exam is offered. The new testing countries have the same eligibility as existing locations.<\/p>\r\n\r\n\r\n\r\n

Candidates from Bahrain, Egypt, India, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, UAE, U.S. and Yemen may sit for the CPA Exam in Egypt and Jordan. Testing begins on November 1, 2020.<\/p>\r\n\r\n\r\n\r\n

Incase you missed on how to choose the best US CPA exam preparation tips continue reading.<\/a>.<\/em><\/p>\r\n\r\n\r\n\r\n

About the top US CPA training institute in India, Africa, and Middle East \u2013 Uplift Pro<\/strong><\/h2>\r\n\r\n\r\n\r\n

Uplift Pro<\/a>\u00a0is one of the top training institutes for the\u00a0US CPA<\/a>, US CMA, US CIA courses in India, Africa, and Middle East. Our team consists of seasoned professionals and entrepreneurs from IIEST, IITs, London Business School, and ULCA who have decided to provide a strong backup to young ambitious students and professionals to reach their desired career destinations in an organized way.<\/p>\r\n\r\n\r\n\r\n

Uplift Pro,<\/strong><\/a>\u00a0is an authorized partner of\u00a0<\/strong>Gleim<\/a>\u00a0in India, provides you with authentic Gleim materials, updates and Live Online Interactive Classes for CPA US by internationally experienced veteran mentors. All at an Indian Cost.\u00a0<\/strong><\/p>\r\n\r\n\r\n\r\n

\"US<\/figure>\r\n\r\n\r\n\r\n

Some of our exclusive features include \u2013<\/h4>\r\n\r\n\r\n\r\n

A. Affordable\u00a0US CPA course fees<\/a><\/p>\r\n\r\n\r\n\r\n

B. CPA certified veteran TEAM of faculties<\/p>\r\n\r\n\r\n\r\n

C. Live online classes ensuring that the regular office working hours is least impacted. Also, provides class recordings to students.<\/p>\r\n\r\n\r\n\r\n

D. 1:1 personal support from our 30 plus years of experienced CPA certified faculties ensuring that all our students pass the\u00a0US CPA course<\/p>\r\n\r\n\r\n\r\n

E. \u201cTill you pass\u201d guarantee assuring that you may attend our live online classes at no extra cost until you pass<\/p>\r\n\r\n\r\n\r\n

F. Premium study materials with practice questions bank enabling students to pass the US CPA exam in India and rest of the world<\/p>\r\n\r\n\r\n\r\n

G. Administrative guidance on\u00a0US CPA\u00a0evaluation procedure<\/p>\r\n\r\n\r\n\r\n

H. Placement assistance<\/p>\r\n\r\n\r\n\r\n

Request for\u00a0Live Demo class<\/a>\u00a0\/ contact at +91-8787088850 to book your seats now.<\/p>\r\n","protected":false},"excerpt":{"rendered":"

The AICPA has recently announced the updated US CPA exam blueprint. Among all the 4 papers of US CPA course, AUD and BEC papers have undergone major changes. The purpose of the change is to make the upcoming US CPAs more capable to perform their duties productively. Updated US CPA Exam Blueprints (November 20, 2020) […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[147,6],"tags":[70,96,69,154],"class_list":["post-274","post","type-post","status-publish","format-standard","hentry","category-us-cpa","category-usa-cpa","tag-us-cpa-course","tag-us-cpa-exam","tag-us-cpa-exams-in-india","tag-usa-cpa-course"],"yoast_head":"\nUS CPA Exam Changes 2021 Update | Uplift Professionals<\/title>\n<meta name=\"description\" content=\"The article provides updated US CPA Exam Blueprints (November 20, 2020) and key changes students need to understand for passing the exam.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.upliftprofessionals.in\/blog\/2020\/11\/cpa-us-exam-changes-2021-update\/\" \/>\n<meta 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