BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

Overview

The CPA USA qualification in Leeds, United Kingdom, is a respected professional credential for accounting and finance professionals. It covers key areas such as auditing, taxation, and financial reporting, helping candidates develop technical knowledge and pursue career opportunities in accounting, corporate finance, and international business. Whether you are beginning your accounting career or strengthening your existing expertise, CPA USA preparation can support your professional development goals.

Offered By

The American Institute of Certified Public Accountants (AICPA), USA, is a leading professional association representing the accounting profession and supporting its development through professional resources, education, and advocacy.

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 practices, financial reporting, and the wider accounting profession.

Vision & Mission

The vision of the American Institute of Certified Public Accountants (AICPA) is to support accounting professionals and businesses by providing relevant knowledge, 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, serving the public interest, and helping members respond to changes in the business environment.

What Are the Eligibility Requirements?

CPA USA eligibility requirements vary by state or US jurisdiction. In general, candidates may need at least a four-year bachelor's degree with relevant coursework in business, finance, and accounting, including subjects such as taxation and financial reporting.

Candidates 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 requirements and evaluation of academic credits.

Important Note: The requirement is not universally limited to 120 credit hours. Some US jurisdictions require 24 credit hours in accounting and 24 credit hours in business-related subjects, while others may have different requirements. Therefore, candidates planning CPA USA preparation in Leeds, United Kingdom, should verify the current eligibility criteria with the relevant US 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 Leeds, 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.

Core 1: Auditing and Attestation (AUD)

The AUD section covers auditing standards, including a thorough understanding of Generally Accepted Auditing Standards (GAAS). Candidates study audit planning and risk assessment, focusing on identifying and responding to risks, as well as internal controls and their role in the audit process. Furthermore, the syllabus addresses evidence collection and documentation, analytical procedures, audit reports, and communication protocols. It also includes attestation engagements beyond traditional audits, helping candidates understand different professional 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, including current and non-current classifications. In addition, the syllabus explores financial reporting frameworks, such as GAAP and IFRS, as well as governmental and not-for-profit accounting. These topics help candidates understand and apply relevant standards to complex financial reporting issues.

Core 3: Taxation and Regulation (REG)

The REG section covers individual taxation, including income, deductions, and credits, alongside corporate and partnership taxation and the tax implications of business structures and transactions. Candidates also study tax research and procedures to understand compliance processes and the application of relevant laws. The regulation component includes business law concepts, such as contracts, agency, and sales, providing knowledge of legal frameworks that affect financial and commercial transactions.

Discipline 1: Business Analysis and Reporting (BAR)

The BAR discipline focuses on business analytics, helping candidates interpret financial information and apply analytical techniques to assess business performance. It also covers reporting standards, emphasizing the application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Furthermore, candidates study budgeting and forecasting to understand how budgets are prepared and analyzed to support business strategy.

Discipline 2: Information Systems and Controls (ISC)

The ISC discipline covers system design and implementation, including the processes involved in developing and maintaining information systems. Candidates study information technology (IT) controls, including general and application controls, which support data integrity and security. In addition, the syllabus addresses auditing information systems, focusing on evaluating control effectiveness and assessing risks associated with IT environments.

Discipline 3: Tax Compliance and Planning (TCP)

The TCP discipline covers individual taxation, including income, deductions, and credits, as well as 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 syllabus also addresses tax compliance processes, including filing requirements and deadlines, and the role of tax research in professional decision-making.

Discipline selection: Candidates choose one discipline from BAR, ISC, or TCP. Those preparing for CPA USA in Leeds should confirm the current examination structure and applicable requirements with the relevant US state board or official examination authority.

Learning Methodology

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

Tailored Materials: Study guides are designed to cover the syllabus thoroughly, helping candidates build a strong understanding of the required subjects.
In-Depth Content: Detailed explanations of theories and concepts provide a deeper understanding than brief topic summaries.
Strategic Study: Topic weightings help candidates prioritize study time and focus on important examination areas.
Difficulty Levels: Topics are categorized as “Awareness” or “Proficiency,” helping candidates allocate study time according to the required depth of knowledge.
Comprehensive Coverage: Materials include detailed theoretical explanations and glossaries of technical terms to clarify complex accounting concepts.
Effective Learning Techniques: Visual aids and memorization techniques support long-term retention and reinforce understanding.

Berkeley’s learning methodology aims to equip candidates with the knowledge and study tools needed for CPA USA examinations and continued professional development.

Lectures

The lecture plan combines structured learning with interactive teaching methods to encourage participation and collaboration. Furthermore, lectures help candidates understand key concepts, strengthen critical-thinking skills, and explore how accounting principles apply to practical business situations.

Practice Sessions

Practice sessions provide hands-on learning through guided exercises, helping candidates apply their knowledge, reinforce key concepts, and improve problem-solving skills. Regular practice can also build confidence in handling practical accounting and financial scenarios.

Mock Examinations

Mock examinations simulate actual test conditions and provide opportunities to assess examination readiness. In addition, they help candidates identify strengths and knowledge gaps, improve time management, and build confidence before taking the CPA USA examinations.

Berkeley’s Performance Standards

Berkeley School of Business, Arts & Sciences evaluates the quality of its training programs and learning deliverables through defined performance indicators. For CPA USA training in Leeds, United Kingdom, these indicators focus on instructional quality, learner engagement, and compliance with relevant preparation standards.

Instructor Expertise: Assessing instructors’ experience and their ability to present and explain topics clearly and effectively.
Teaching Methods: Evaluating the variety and balance of teaching approaches, including discussions, case studies, mock examinations, and videos, to support knowledge retention and meet learning objectives.
Interactivity: Reviewing the level of learner participation and engagement throughout the training program.
Participant Feedback: Collecting feedback from participants to evaluate the learning experience and identify 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 from the training program provider to monitor learning progress and program delivery.

CPA USA Examination Information

CPA USA – Certified Public Accountant

The CPA USA examination consists of three Core sections and one Discipline section selected by the candidate. Each section assesses technical knowledge and practical application through multiple-choice questions (MCQs) and task-based simulations.

Exam Format and 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
Discipline 1: Business Analysis and Reporting (BAR)	50 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours
Discipline 2: Information Systems and Controls (ISC)	82 MCQs (60%) + 6 Task-Based Simulations (40%)	4 hours
Discipline 3: Tax Compliance and Planning (TCP)	68 MCQs (50%) + 7 Task-Based Simulations (50%)	4 hours

Examination Windows

The examination availability listed below follows the provided schedule.

Examination Group	Available Months
Core Sections: AUD, FAR, REG	January to March
	April to June
	July to September
	October to December
Discipline Sections: BAR, ISC, TCP	January to February
	April to May
	July
	October

Candidates should confirm current examination windows and scheduling rules with the official examination authority before booking.

Passing Criteria

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

Examination Locations

CPA USA examinations are available at participating Prometric testing centres in international locations. The locations listed in the provided information include:

Bahrain
Brazil
Egypt
England
Germany
India
Ireland
Israel
Japan
Jordan
Kuwait
Lebanon
Nepal
Saudi Arabia
Scotland
South Korea
United Arab Emirates

Candidates preparing in Leeds, United Kingdom, should check the Prometric examination portal for current testing-centre availability, appointment dates, and applicable international examination arrangements.

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: Receive invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.
Monthly Updates: Stay informed through a newsletter highlighting the school's latest research, events, and activities.
LinkedIn Community Access: Join the Executive Education LinkedIn group to connect with professionals and explore networking and career development opportunities.
Educational Discounts: Benefit from a 20% discount on open-enrollment programs and access workshops covering emerging trends.
Global Alumni Network: Connect with a diverse alumni community through Berkeley School’s online network and participate in country-based and interest-based groups.

Visit Our Alumni Success Stories

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

Certified Public Accountants (CPAs) can earn higher salaries than non-certified accounting professionals, although compensation varies by country, experience, industry, and job responsibilities. The following figures provide an overview of the salary comparisons outlined below.

United States: CPAs reportedly earn approximately 10–15% more than non-CPAs. Entry-level CPAs may earn between $66,000 and $84,000 annually, compared with approximately $50,000 to $60,000 for non-CPAs in similar roles.

Middle East: In countries such as the UAE and Saudi Arabia, CPAs may earn 15–25% more than non-certified accountants. For example, a CPA in Dubai may earn approximately AED 300,000 annually, compared with AED 200,000 to AED 250,000 for non-CPAs.

Asia: In financial centres such as Hong Kong and Singapore, CPAs may earn between $80,000 and $120,000 annually, while non-CPAs may earn between $50,000 and $80,000. These figures suggest a potential salary advantage of 20–30% for certified professionals.

Europe: In the United Kingdom, CPAs may earn around 15% more than non-certified peers. The supplied estimates place entry-level salaries between $55,000 and $80,000 annually, with experienced professionals earning up to $110,000.

Australia: CPAs may earn between AUD 100,000 and AUD 130,000 annually, equivalent to approximately $65,000 to $84,000 in the supplied estimates. Senior professionals may earn considerably more.

Is CPA USA Worth the Investment?

The CPA USA qualification may support career advancement and earning potential in accounting, auditing, taxation, and financial management. However, the return on investment depends on examination and training costs, relevant experience, local employer demand, and the requirements of the jurisdiction where you intend to work.

Note: The salary figures above are retained from the supplied material and have not been independently verified. They should be treated as indicative estimates, not guaranteed salaries or current market benchmarks.

Frequently Asked Questions: CPA USA – Certified Public Accountant

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

No. Candidates are not required to pass all three Core sections before taking their chosen Discipline section. The CPA Exam sections can be taken in any order, subject to the applicable examination rules.

2. When is the best time to take my Discipline exam?

Each Discipline section covers topics that align with one of the Core sections. Therefore, candidates may find it helpful to take the related Discipline exam soon after completing the corresponding Core section.

BAR: Take it after passing FAR.
TCP: Take it after passing REG.
ISC: Take it after passing AUD.

3. Can I switch Discipline sections?

If you fail a Discipline exam, you may switch to a different Discipline when retaking the examination. However, candidates can receive credit for passing only one Discipline section. Once a Discipline section has been passed, they cannot take another Discipline section for credit under the same examination structure.

4. Is one Discipline section easier than the others?

All three Discipline sections are designed to assess advanced professional knowledge. The perceived difficulty may vary according to a candidate’s educational background, professional experience, existing skills, and familiarity with the subject matter.

5. Which accounting certification is better: CMA or CPA?

Both CMA and CPA offer distinct professional benefits. CMA training focuses on management accounting, financial planning, performance management, and managerial decision-making. CPA training focuses on auditing, financial reporting, taxation, regulatory compliance, and related areas of accounting practice.

The appropriate qualification depends on your career objectives, preferred specialization, and the requirements of the roles you intend to pursue.

6. Is there a time limit for passing the CPA Exam?

The supplied guidance states that candidates must pass all four sections within 18 months. However, the applicable credit period and its starting point can vary by jurisdiction. Candidates should confirm the current rules with their relevant US Board of Accountancy.

7. What changes were made to the CPA syllabus in 2024?

The 2024 CPA Exam structure introduced changes intended to reflect developments in accounting practice and technology. The areas highlighted include:

Data analytics and technology: Greater emphasis on technology and data analysis in auditing and business analysis.
Information technology: Expanded coverage of IT systems, cybersecurity, and data management.
Regulatory updates: Tax-law and regulatory content updates within the REG section.
Ethics: A more integrated approach to ethical frameworks across examination content.

Candidates should consult the current official CPA Exam Blueprint for the latest syllabus and examination specifications before beginning their preparation.

CPA USA Leeds, United Kingdom