CPA USA in Glasgow, United Kingdom

Overview

The Certified Public Accountant (CPA) credential in the United States is a prominent accounting qualification. Moreover, it is a demanding yet rewarding qualification that can unlock many career opportunities. Whether you are commencing your accounting profession or seeking to enhance your current expertise, obtaining a CPA certification can support your professional aspirations.

Offered by

AICPA (American Institute of Certified Public Accountants, USA), is a leading professional association representing the accounting profession.

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.

Vision & Mission

The vision of the American Institute of Certified Public Accountants (AICPA) is to support professionals and businesses by providing relevant knowledge, resources, and advocacy in accounting and finance. Its mission is to advance the CPA profession through education, professional development, and advocacy while promoting integrity in financial reporting, serving the public interest, and helping members respond to an evolving business environment.

What is the Eligibility?

Every state has its own criteria, but generally, candidates need at least a four-year Bachelor's degree with Business and Finance courses and Accounting training, covering subjects such as Accounting, Finance, Tax, and Business.
A three-year B.Com degree may also be considered, particularly if Taxation and Auditing were studied.
Note: It is a common misconception that 120 credit hours are required in every state. Some states require 24 accounting credit hours and 24 business credit hours, while others require fewer.

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 and Part-Time Students.

— Course structure —

CPA (USA) consists of 3 core subjects and 1 Discipline subject of your choice.

Core 1: Auditing and Attestation (AUD)

It covers auditing standards, including Generally Accepted Auditing Standards (GAAS); audit planning and risk assessment; and internal controls. Candidates study evidence collection and documentation, analytical procedures, audit reports, communication protocols, and attestation engagements beyond traditional audits.

Core 2: Financial Accounting and Reporting (FAR)

It covers financial statement preparation, including balance sheets, income statements, and cash flow statements. Candidates study accounting for assets, liabilities, and equity, financial reporting frameworks such as GAAP and IFRS, and governmental and not-for-profit accounting.

Core 3: Taxation and Regulation (REG)

It covers individual taxation, including income, deductions, and credits, along with corporate and partnership taxation. Candidates study tax research and procedures, tax compliance, and business law concepts, including contracts, agency, and sales.

Discipline 1: Business Analysis and Reporting (BAR)

It covers business analytics, financial information interpretation, and techniques for assessing business performance. Candidates explore reporting standards, including GAAP and IFRS, as well as budgeting and forecasting to support business strategy.

Discipline 2: Information Systems and Controls (ISC)

It covers system design and implementation, including the development and maintenance of information systems. Candidates study information technology (IT) controls, general and application controls, data integrity, security, and auditing information systems to assess control effectiveness and IT-related risks.

Discipline 3: Tax Compliance and Planning (TCP)

It covers individual taxation, income, deductions, and credits, alongside business taxation for corporations and partnerships. Candidates explore tax planning strategies, tax compliance processes, filing requirements, deadlines, and tax research for professional decision-making.

Learning Methodology

Berkeley offers expertly developed learning materials tailored to meet participants' needs, ensuring comprehensive coverage of the syllabus and optimal exam preparation.

Tailored Material: Guides are designed to cover the entire syllabus, offering full preparation and deep understanding.
In-Depth Content: Unlike superficial outlines, our materials provide fully developed theories and concepts, equipping participants with complete knowledge.
Strategic Study: We help participants prioritize study time by indicating the weight of each topic, allowing efficient focus on crucial areas.
Difficulty Levels: Topics are labeled as "Awareness" or "Proficiency," guiding participants to allocate time based on the required depth of knowledge.
Comprehensive Coverage: Our materials include detailed theory and a glossary of technical terms to clarify complex concepts.
Effective Learning Techniques: Visual aids and memorization techniques ensure long-lasting retention, helping candidates succeed.

Berkeley's methodologies equip participants with the essential knowledge and tools for both exams and future success.

Lectures

Our lecture plan integrates structured learning with interactive teaching methods, promoting engagement and collaboration. In addition, this approach ensures a comprehensive understanding of concepts, fostering critical thinking and practical application in real-world scenarios.

Practice Session

Practice sessions offer hands-on experience through guided exercises, enhancing skills and reinforcing knowledge. Moreover, this practical approach ensures mastery of concepts, promoting confidence and competence in real-world applications.

Mock Examination

Mock examinations simulate real test conditions, providing valuable practice and assessment. In addition, this helps identify strengths and weaknesses, ensuring thorough preparation and boosting confidence for actual exams.

Berkeley's performance standards

Evaluates and ensure the quality of the training program and all its deliverables. This is measured through the following indicators:

▸ Instructors' experience and style in presenting and explaining topics.

▸ Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.

▸ Level of interactivity.

▸ Feedback from program participants

▸ Full compliance with institute standards and guidelines for preparation and study requirements and methodology.

▸ Progress reports from the training program provider.

What are the Exam Information?

Exam Format & Duration

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 Availability

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

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.

Visit our Alumni

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.

FAQ: CPA USA – Certified Public Accountant

Do I have to pass all three Core exams before taking my Discipline exam?

No, you’re not required to pass all of the Core sections before your chosen Discipline section. You can take the CPA Exam sections in any order.

When is the best time to take my Discipline exam?

Each Discipline exam tests content that aligns with one of the Core exams, so it’s a good idea to take your chosen Discipline next after you pass the related Core exam.

Take BAR right after you pass FAR.
Take TCP right after you pass REG.
Take ISC right after you pass AUD.

Can I switch Disciplines?

If you fail a Discipline exam, you can switch Disciplines when you sit again. You’ll only be allowed to have credit for passing one Discipline, though, so once you pass, you can’t take a different Discipline exam.

Is one Discipline (Optional) Subject easier than the others?

All three Discipline exams are equally challenging. However, depending on your personal background, knowledge, and existing skills, you might have a head start on the topics covered in a particular Discipline section.

Which accounting certification is the best: CMA or CPA?

Both CMA and CPA have their own advantages. CMA training helps professionals understand financial decisions and overall managerial decision-making. CPA training helps professionals develop knowledge of auditing, compliance, taxation, forensic accounting, IT systems, risk management, and fraud examination. Therefore, professionals can choose either certification based on their individual preferences and career goals.

Is there a time limit for passing the CPA Exam?

You must pass all four sections of the CPA Exam within 18 months. The calculation of when the 18-month timeframe begins varies by jurisdiction. Check with your specific Board of Accountancy for details.

Visit our CPA core page. To get the latest updates!

BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

CPA USA Glasgow, United Kingdom