BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

Overview

The Certified Public Accountant (CPA) credential in the United States is widely recognized as a leading accounting certification worldwide. Moreover, it offers a challenging yet rewarding pathway to professional growth for accounting professionals in Paris, France. Whether you are starting your accounting career or advancing your existing expertise, obtaining the CPA USA certification can help expand your career opportunities.

Offered by

AICPA (American Institute of Certified Public Accountants, USA), is the world’s largest member association representing the accounting profession.

Head Office

New York City, New York.

Members

The American Institute of Certified Public Accountants (AICPA) currently represents around 597,000 members worldwide. Moreover, this membership consists of Certified Public Accountants (CPAs) working across diverse areas, including public practice, business, industry, government, and academia.

Vision & Mission

The vision of the American Institute of Certified Public Accountants (AICPA) is to empower global professionals and businesses by delivering relevant knowledge, resources, and advocacy in accounting and finance. Furthermore, its mission is to support and advance the CPA profession through education, training, and advocacy, ensuring integrity in financial reporting, serving the public interest, and guiding members in a rapidly evolving business landscape.

What is the Eligibility?

Each US state has its own eligibility criteria for the CPA USA examination. Generally, candidates need at least a four-year bachelor's degree with relevant business, finance, and accounting coursework, including subjects such as accounting, taxation, auditing, and finance.
Candidates with a three-year B.Com degree may also be eligible, depending on the state board's requirements, their coursework, and any additional credits or qualifications needed.

Note: The commonly cited requirement of 120 credit hours is not universal for CPA exam eligibility. Some state boards specify minimum accounting and business coursework, while others have different requirements. Candidates should verify the current rules of their chosen 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

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

Core 1: Auditing and Attestation (AUD)

It covers key areas such as auditing standards, which include a thorough understanding of Generally Accepted Auditing Standards (GAAS); audit planning and risk assessment, focusing on identifying and responding to risks; and internal controls, highlighting their significance in the audit process. Additionally, you will delve into evidence collection and documentation practices, learn to perform analytical procedures, and understand the various types of audit reports and communication protocols. The outline also incorporates sections on attestation engagements beyond traditional audits, ensuring that candidates are well-equipped for diverse scenarios in the auditing field.

Core 2: Financial Accounting and Reporting (FAR)

It covers a wide range of topics, including financial statement preparation and reporting, which focuses on the balance sheet, income statement, and statement of cash flows. Additionally, the outline addresses accounting for assets, liabilities, and equity, incorporating both current and non-current classifications. Candidates will also explore financial reporting frameworks, such as GAAP and IFRS, and the requirements for governmental and not-for-profit accounting. The outline emphasizes understanding and applying relevant standards, ensuring that candidates are well-prepared to address complex financial reporting issues in practice.

Core 3: Taxation and Regulation (REG)

It covers various areas, including individual taxation, which covers topics such as income, deductions, and credits, alongside corporate and partnership taxation, emphasizing the tax implications of business structures and transactions. Additionally, the outline addresses tax research and procedures, enabling candidates to understand the tax compliance process and apply relevant laws. The regulation component includes an exploration of business law concepts, such as contracts, agency, and sales, ensuring candidates are well-versed in the legal frameworks affecting financial and business transactions.

Optional 1: Business Analysis and Reporting (BAR)

It covers business analytics, where candidates learn to interpret financial information and utilize various analytical techniques to assess business performance. The outline also addresses reporting standards, emphasizing the importance of adhering to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) in financial reporting. Furthermore, candidates will explore budgeting and forecasting, understanding how to prepare and analyze budgets to guide business strategy.

Optional 2: Information Systems and Controls (ISC)

It encompasses areas such as system design and implementation, where candidates learn about the processes for developing and maintaining information systems. The outline also covers information technology (IT) controls, including both general controls and application controls, which are essential for ensuring data integrity and security. Additionally, you will explore auditing information systems, focusing on how to evaluate the effectiveness of controls and assess risks associated with IT environments.

Optional 3: Tax Compliance and Planning (TCP)

It covers a variety of topics, including individual taxation, which addresses income, deductions, and credits, as well as business taxation, focusing on the tax implications for various business entities such as corporations and partnerships. Candidates will also explore tax planning strategies, emphasizing the importance of effective planning to minimize tax liabilities while adhering to legal requirements. Furthermore, the outline discusses tax compliance processes, including filing requirements and deadlines, as well as the role of tax research in decision-making.

Learning Methodology

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

Tailored Material: Guides are designed to cover the entire syllabus, supporting thorough preparation and a deeper understanding of key concepts.
In-Depth Content: Unlike superficial outlines, our materials explain theories and concepts in detail, equipping participants with comprehensive subject knowledge.
Strategic Study: Topic weightings help participants prioritize study time and focus efficiently on the most important examination areas.
Difficulty Levels: Topics are classified as "Awareness" or "Proficiency," helping candidates allocate study time according to the required depth of knowledge.
Comprehensive Coverage: Learning materials include detailed theoretical explanations and a glossary of technical terms to clarify complex concepts.
Effective Learning Techniques: Visual aids and memorization strategies reinforce understanding and support long-term knowledge retention.

Berkeley's Learning Approach: Our learning methodology equips participants with the knowledge, study strategies, and practical tools needed for examination preparation and long-term professional 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

Berkeley evaluates and ensures the quality of its training program and all associated deliverables through the following key performance indicators:

Instructor Expertise: Evaluating instructors' experience, teaching style, and ability to present and explain topics effectively.
Teaching Methods: Assessing the variety and balance of teaching techniques, including discussions, case studies, mock examinations, and videos, to support knowledge retention and meet learning objectives.
Interactivity: Measuring participant engagement and opportunities for active involvement throughout the training program.
Participant Feedback: Reviewing feedback from program participants to identify strengths and opportunities for improvement.
Compliance with Standards: Ensuring full compliance with the relevant institute's standards and guidelines for preparation, study requirements, and learning methodology.
Progress Reports: Reviewing progress reports submitted by the training program provider to monitor delivery, learning progress, and overall quality.

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 through 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 workshops focused on emerging trends.
Global Alumni Network: Connect with a diverse alumni community through the Berkeley School's online network and participate 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 more than their non-certified counterparts, although salaries vary by region, qualifications, industry, and professional experience. Here are key salary comparisons:

United States

CPAs may earn approximately 10% to 15% more than non-certified accountants. Entry-level CPAs can earn between $66,000 and $84,000 annually, compared with approximately $50,000 to $60,000 for non-CPAs in similar positions.

Middle East

In countries such as the UAE and Saudi Arabia, CPAs may earn 15% to 25% more than non-certified accountants. For example, a CPA in Dubai may earn around AED 300,000 annually, compared with AED 200,000 to AED 250,000 for a non-CPA, depending on experience and employer.

Asia

In financial centers such as Hong Kong and Singapore, CPAs may earn between $80,000 and $120,000 annually, while non-certified accountants may earn between $50,000 and $80,000. Actual salaries depend on the local market, currency, and level of experience.

Europe

In the UK, professionally qualified accountants can command higher salaries than their non-certified peers. Indicative salary ranges may start at $55,000 to $80,000 for entry-level professionals, with experienced accountants earning up to $110,000 or more, depending on their role and qualifications.

Australia

CPAs in Australia may earn between AUD 100,000 and AUD 130,000 annually, equivalent to approximately $65,000 to $84,000 USD at illustrative exchange rates. Senior accountants and finance leaders may earn considerably more depending on their responsibilities and industry.

Important Note: These figures are indicative estimates, not guaranteed salaries or verified current market averages. Actual compensation varies by location, employer, experience, and qualification. The US CPA credential may also be valued differently across countries and local accounting systems.

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 CPA USA Discipline exam tests content that aligns with one of the Core exams. Therefore, it is advisable to take your chosen Discipline exam soon after passing the related Core exam to reinforce your knowledge and improve preparation efficiency.

BAR Take Business Analysis and Reporting immediately after passing FAR.

TCP Take Tax Compliance and Planning immediately after passing REG.

ISC Take Information Systems and Controls immediately after passing 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. But 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 set of advantages. CMA Training helps professionals understand financial decisions and helps in overall managerial decision-making. CPA Training helps professionals understand Audit, compliance, tax, forensic accounting, IT systems, risk management, and fraud examination. Hence, professionals based on their individual preferences can enrol for any one of the courses.

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.

What changes have been made to the CPA syllabus in 2024?

The 2024 CPA USA Exam evolution introduced changes to reflect modern accounting practices, technology, and professional requirements. Key areas of focus include:

Data Analytics and Technology: Increased emphasis on data analytics, digital tools, and technology applications in auditing and business analysis.
IT Systems and Cybersecurity: Expanded coverage of information systems, cybersecurity, and data management, particularly within relevant auditing and discipline exam content.
Regulatory Updates: Updated taxation and regulatory topics to reflect applicable changes in tax laws, compliance requirements, and professional regulations.
Ethics and Professional Judgment: Greater integration of ethical principles, professional responsibilities, and sound judgment across the examination.

Why should I choose CPA USA preparation in Paris?

Choosing CPA USA Paris preparation helps aspiring accounting professionals develop knowledge in auditing, taxation, financial reporting, and related accounting disciplines. Berkeley School of Business, Arts & Sciences provides learning support to help candidates prepare for the CPA USA qualification and explore relevant career opportunities.

CPA USA Paris, France

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