CPA AA : Audit & Insurance

AA real exams

Exam Code: AA

Exam Name: Audit & Insurance

Updated: Aug 14, 2026

Q & A: 80 Questions and Answers

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What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

  • Language of Exam: English
  • Passing score: 75 for each section
  • Duration of Exam: 16 hours of total
  • Format: Multiple choice, Task-based, communication tasks

How to study the Certified Public Accountant (CPA) Exam

In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.

As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.

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How to Prepare For Certified Public Accountant (CPA) Exam

Preparation Guide for Certified Public Accountant (CPA) Exam

Introduction

For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).

The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.

This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.

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CPA AA Exam Syllabus Topics:

SectionObjectives
Topic 1: Audit Reporting- Modifications to audit opinion
- Audit opinions and reports
Topic 2: Audit and Assurance Fundamentals- Types of assurance engagements
- Nature and purpose of audit and assurance
Topic 3: Audit Evidence and Procedures- Sampling and substantive testing
- Audit procedures and techniques
Topic 4: Professional Ethics and Legal Responsibilities- Auditor independence and professional conduct
- APES 110 Code of Ethics
Topic 5: Audit Planning and Risk Assessment- Materiality and audit strategy
- Understanding the entity and its environment
- Risk of material misstatement
Topic 6: Internal Controls- Internal control systems and components
- Control testing and evaluation

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