BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

Overview

The CPA USA certification in Birmingham, United Kingdom, is a globally recognized accounting qualification awarded through the US CPA licensing system. It provides accounting professionals with expertise in auditing, taxation, financial reporting, and business analysis. Furthermore, this demanding yet rewarding qualification can support career development in public accounting, corporate finance, and international business.

Offered By

American Institute of Certified Public Accountants (AICPA), USA

The AICPA is a leading professional association representing the accounting profession in the United States. It supports the profession through professional resources, education, advocacy, and technical guidance.

Head Office

New York City, New York, USA

Members

The American Institute of Certified Public Accountants (AICPA) represents accounting professionals working across public practice, business, industry, government, and academia. Its professional community contributes to the development of accounting standards, financial reporting practices, and the wider accounting profession.

Vision & Mission

The AICPA aims to support accounting professionals and businesses by providing relevant knowledge, professional resources, and advocacy in accounting and finance. Its mission includes advancing the CPA profession through education, professional development, and advocacy while promoting integrity in financial reporting and serving the public interest. Furthermore, it helps accounting professionals respond to changes in business practices, financial regulation, and the global economic environment.

What Are the Eligibility Requirements?

CPA USA eligibility requirements vary by state or US jurisdiction. In general, candidates are expected to hold at least a four-year bachelor's degree, with relevant coursework in accounting, finance, taxation, and business.

Applicants with a three-year B.Com degree may also have potential eligibility, particularly if their studies included taxation and auditing. However, acceptance depends on the specific jurisdiction's education and credit-hour requirements.

Important Note: The requirement is not universally limited to 120 credit hours. Some jurisdictions require 24 credit hours in accounting and 24 credit hours in business-related subjects, while others may have different requirements. Therefore, candidates should verify the current rules of the relevant state board before applying.

Who can do?

Anyone who is interested to learn about following concepts can pursue CPA USA – Certified Public Accountant:

Auditing and Attestation, Financial Accounting and Reporting, Taxation, Business Law, Business Analysis and Reporting, Information Systems and Controls, Tax Compliance and Planning.

Individuals with the following designations:

CFO/CEO, Chairman, Tax Consultants, Policy Makers, Compliance Managers, Inventory Managers, Accountants, Budget Managers, Bankers, AP, AR Manager, Compliance Officers, Financial Analyst, Management Accountant, Finance Controllers, Planning & Strategy Professionals, General Managers, System Auditors, Internal Auditors, External Auditors, Risk Managers, Data manager, IT auditor, CIO/CTO, Data engineer/Data scientist, Tax analyst, Tax compliance officer, Tax practice entrepreneur, Corporate tax manager, Full Time & Part-Time Students.

Course Structure

The CPA USA program in Birmingham, United Kingdom, consists of three Core sections and one Discipline section selected by the candidate. The curriculum covers auditing, financial accounting and reporting, taxation, business analysis, and information systems, helping candidates develop skills relevant to professional accounting practice.

Core 1: Auditing and Attestation (AUD)

The AUD section covers auditing standards, including Generally Accepted Auditing Standards (GAAS), audit planning, and risk assessment. Candidates learn to identify and respond to audit risks, evaluate internal controls, collect and document audit evidence, and perform analytical procedures. Furthermore, the syllabus addresses audit reports, communication protocols, and attestation engagements beyond traditional audits, preparing candidates to understand a range of auditing scenarios.

Core 2: Financial Accounting and Reporting (FAR)

The FAR section covers financial statement preparation and reporting, including balance sheets, income statements, and statements of cash flows. Candidates study accounting for assets, liabilities, and equity, as well as current and non-current classifications. In addition, the curriculum explores financial reporting frameworks such as GAAP and IFRS, alongside governmental and not-for-profit accounting. This knowledge helps candidates understand and apply relevant accounting standards to financial reporting issues.

Core 3: Taxation and Regulation (REG)

The REG section addresses individual taxation, including income, deductions, and credits, as well as corporate and partnership taxation. Candidates examine the tax implications of business structures and transactions, tax research, and tax procedures. The regulation component also introduces business law concepts such as contracts, agency, and sales, helping candidates understand legal frameworks relevant to financial and commercial transactions.

Discipline 1: Business Analysis and Reporting (BAR)

The BAR discipline focuses on business analytics and financial information interpretation. Candidates explore analytical techniques used to evaluate business performance and study reporting standards, including Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The curriculum also covers budgeting and forecasting, enabling candidates to understand how financial plans support business strategy and decision-making.

Discipline 2: Information Systems and Controls (ISC)

The ISC discipline covers information systems design and implementation, including the processes involved in developing and maintaining systems. Candidates study information technology controls, including general and application controls, which help protect data integrity and security. Furthermore, the syllabus addresses information systems auditing, control effectiveness, and risk assessment in IT environments.

Discipline 3: Tax Compliance and Planning (TCP)

The TCP discipline covers individual taxation, including income, deductions, and credits, alongside business taxation for entities such as corporations and partnerships. Candidates explore tax planning strategies designed to manage tax liabilities while complying with applicable laws. The curriculum also addresses tax compliance procedures, filing requirements, deadlines, and tax research to support informed professional decisions.

Discipline selection: Candidates choose one discipline section from BAR, ISC, or TCP, according to their professional interests and career goals. Candidates preparing in Birmingham should confirm the current CPA examination structure and applicable requirements with the relevant US state board or official examination authority.

Learning Methodology

Berkeley School of Business, Arts & Sciences provides structured learning materials for CPA USA preparation in Birmingham, United Kingdom, designed to support syllabus coverage and effective examination preparation.

Tailored Materials: Learning resources are designed to cover the syllabus and help candidates build a comprehensive understanding of the required subjects.
In-Depth Content: Detailed explanations of theories and concepts help candidates develop knowledge beyond basic topic summaries.
Strategic Study: Topic weightings help candidates prioritize their study time and focus on important examination areas.
Difficulty Levels: Topics are categorized as “Awareness” or “Proficiency” to guide candidates in determining the appropriate depth of study.
Comprehensive Coverage: Materials include theoretical explanations and glossaries of technical terms to clarify complex accounting concepts.
Effective Learning Techniques: Visual aids and memorization techniques support understanding and long-term retention.

Berkeley’s learning approach aims to equip candidates with the knowledge and study techniques needed for CPA USA examinations and ongoing professional development.

Lectures

Our lecture plan combines structured learning with interactive teaching methods to encourage engagement and collaboration. Furthermore, lectures help candidates understand key accounting concepts, develop critical thinking, and explore how theoretical knowledge can be applied to practical business scenarios.

Practice Sessions

Practice sessions provide guided exercises that help candidates apply their knowledge, reinforce important concepts, and improve problem-solving skills. Through regular practice, candidates can build confidence and prepare to address accounting and financial scenarios more effectively.

Mock Examinations

Mock examinations simulate examination conditions and allow candidates to assess their preparation. In addition, practice tests help identify strengths and areas for improvement, strengthen time-management skills, and build confidence before the actual CPA USA examinations.

Berkeley’s Performance Standards

Berkeley School of Business, Arts & Sciences evaluates the quality of its training programs and learning outcomes through a set of performance indicators. For CPA USA training in Birmingham, United Kingdom, these indicators focus on teaching quality, learner engagement, and alignment with established preparation standards.

Instructor Expertise: Evaluating instructors’ experience and their ability to present and explain complex topics effectively.
Teaching Methods: Assessing the variety and balance of teaching approaches, including discussions, case studies, mock examinations, and videos, to support knowledge retention and learning objectives.
Interactivity: Reviewing the level of learner participation and engagement throughout the training program.
Participant Feedback: Collecting feedback from learners to identify strengths and opportunities for improvement.
Standards Compliance: Ensuring that preparation materials, study requirements, and teaching methodologies comply with applicable institute standards and guidelines.
Progress Reporting: Reviewing progress reports provided by the training program provider to monitor learning development and program delivery.

What are the Exam Information?

Part / Discipline	Exam Format	Duration
Core 1: Auditing and Attestation (AUD)	78 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours
Core 2: Financial Accounting and Reporting (FAR)	50 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours
Core 3: Taxation and Regulation (REG)	72 MCQs (50%) + 8 Task-Based Simulations (50%)	4 hours
Optional 1: Business Analysis and Reporting (BAR)	50 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours
Optional 2: Information Systems and Controls (ISC)	82 MCQs (60%) + 6 Task-Based Simulations (40%)	4 hours
Optional 3: Tax Compliance and Planning (TCP)	68 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours

Exam Format & Duration

Examination Group	Available Months
Core Subjects: AUD, FAR, REG	January – March
	April – June
	July – September
	October – December
Optional Disciplines: BAR, ISC, TCP	January – February
	April – May
	July
	October

Passing Criteria

Candidates must achieve a minimum score of 75 on a 0–99 scale to pass each CPA USA examination section.

Examination Locations

The CPA USA examination is available at participating Prometric testing centres worldwide. International locations listed include:

Bahrain Brazil Egypt England Germany India Ireland Israel Japan Jordan

Kuwait Lebanon Nepal Saudi Arabia Scotland South Korea United Arab Emirates

Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”

- H.H. Shaikh Khalifa Al Hamid

Alumni Benefits

‣ Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.

‣ Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.

‣ LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.

‣ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.

‣ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

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Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”

- H.H. Shaikh Khalifa Al Hamid

Certified Public Accountant (CPA) Salary: Is It Worth the Investment?

Globally, Certified Public Accountants (CPAs) typically earn significantly more than their non-certified counterparts, with variations based on region and experience. Here are key statistics:
United States: CPAs earn approximately 10-15% more than non-CPAs. Entry-level CPAs earn between $66,000 and $84,000, whereas non-CPAs in similar positions earn around $50,000 to $60,000.
Middle East: In countries such as the UAE and Saudi Arabia, CPAs can earn 15-25% more than non-certified accountants. For example, a CPA in Dubai may earn about AED 300,000 annually compared to AED 200,000 to 250,000 for non-CPAs.
Asia: In financial centers like Hong Kong and Singapore, CPAs earn between $80,000 and $120,000, while non-CPAs earn between $50,000 and $80,000. This reflects a 20-30% salary advantage for CPAs.
Europe: In the UK, CPAs generally earn around 15% more than their non-certified peers, with entry-level salaries ranging from $55,000 to $80,000, and experienced CPAs earning up to $110,000.
Australia: CPAs can earn between AUD 100,000 and 130,000 (approximately $65,000 to $84,000), with senior CPAs earning even higher salaries.

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