| The Uniform Certified Public Accountant | | | | The old exams sections were Auditing for 3.5 |
| Examination, or Uniform CPA Exam, is the most | | | | hours, Business Law for 3.5 hours, Accounting |
| important of all required accountant exams. It is | | | | Theory for 3.5 hours, and Accounting Practice, |
| the examination administered to most people who | | | | which had two parts that each took 4.5 hours. |
| wish to become Certified Public Accountants | | | | There were only two opportunities to take the |
| anywhere in the United States. There are, of | | | | exam each year, in November and May, and |
| course, some other required accountant exams | | | | there were no calculators allowed. |
| that students will have to take throughout the | | | | The required accountant exams for CPAs were |
| course of completing an accounting degree. But if | | | | restructured in the early 1990s. Test |
| you really want to work in the field, the Uniform | | | | administrators eliminated material that they found |
| CPA Exam is the one exam to be most worried | | | | to be redundant, mostly in the Accounting Theory |
| about. | | | | and Accounting Practice sections, and also |
| The required accountant exams that are currently | | | | incorporated machine-scorable test questions to |
| being used are tough, but they are not nearly as | | | | better assess the test takers' CPA skills. Special |
| harsh and grueling to take as they used to be. | | | | calculators were also allowed, and four new |
| The Uniform CPA was a 19 and a half hour test | | | | sections were added - Business Law and |
| that was given over a period of three days, up | | | | Professional Responsibilities, Auditing, Accounting |
| until about 18 years ago when the exam was | | | | and Reporting, and Financial Accounting and |
| restructured into a four-section, two-day exam. | | | | Reporting. |