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Welcome.

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Agenda

CPA Exam Application Process and Requirements
New CPA Exam Structure
Discipline Sections
Time Management, Strategy and Study Tips
Complimentary Demos and Student Resources

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The CPA Exam facts (January 2024)

3

Passing score on a scale of 0-99

75

Exam can be taken in

ANY STATE

or jurisdiction

30^*

months

Time to pass all four parts

* 30 months has not yet been adopted by all state boards. Candidates should check with their state boards.

Financial

4 hours

$

Audit

4 hours

Regulation

4 hours

Discipline

4 hours

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Steps to�Becoming a CPA

Step 1

Step 2

Step 3

Step 4

Step 5

Meet the educational requirements

Apply to take the CPA Exam

Education Evaluation
Submit your application

Study for the exam

Choose your exam review course provider
Create your study plan
Study

Schedule�the exam

Receive Notice-to-Schedule (NTS)
Schedule exam with Prometric

Succeed

Take the exam, including the ethics exam
Obtain work experience
Apply for licensure

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Meet the Educational Requirements

	Illinois	Missouri
Eligibility to sit
Credit hours	120	120
Graduation required	.	.
Required coursework
Accounting hours	30	30
Business hours	24	24
Other
State-specific information	150 credit hours to license Ethics exam 1 year of work experience	150 credit hours to license Ethics exam 1 year of work experience

*Information provided as a reference only. Applicants should check with their state board of accountancy to determine eligibility to sit for the exam.

*State-specific requirements: visit nasba.org

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Information provided as a reference only. Applicants should check with their state board of accountancy to determine eligibility to sit for the exam.

Apply to take the CPA Exam

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Apply

NTS: Typically 6 months

Apply to sit

The date you took the first section you passed, you have 18 months* to complete the remaining 3 sections

*NASBA adopted changes: from date of score received and lengthened to 30 months. Each state needs to approve the change.

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It’s fitting that the process of applying to take the CPA Exam — one of the world’s most challenging benchmarks — would demand a bit of discipline and attention to detail.

Be accurate and thorough — incomplete applications are generally rejected. Most state boards have checklists or resources to assist you with your application.

Here are the top five things to keep in mind:

Apply early. The application process usually takes 4-6 weeks.
Applications can be submitted any time.
Application and exam fees range from $900-$1,100, and varies by state.
Once approved, you’ll receive a Notice to Schedule (NTS), which you’ll need to reserve your actual test date, at any of the Prometric Testing Centers.

You have 18 months to finish all four parts of the CPA Exam. The clock begins ticking after you pass your first section, so be mindful of scheduling and studying.

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Sample exam study plan. Reference the study planner tool to determine how to approach your studies and how many hours to prepare each week.

Create a Realistic Study Plan

Expect to Study: 13-15 hours per week (1 unit)

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Note to Account Manager: Study plan sample assumes one unit a week schedule.

Lack of structure is a challenge for several CPA Exam candidates. Again, you must pass all four sections within 18 months, earning a minimum score of 75 on each part.

It’s not uncommon for candidates to put off their actual testing date, even after they have started to prepare. This can result in lower scores as well as incremental fees, failed exams, or even lost credit for previously passed parts of the exam.

Becker’s interactive study planner in our CPA Exam Review course will help you develop an individually tailored study plan that will help to prepare you to pass the CPA Exam.

Our study planner provides tools to structure your study time for maximum efficiency and best results. Interactive tools allow you to regularly assess your readiness, and Becker feedback reinforces your confidence.

For additional help adhering to your exam plan, tell your family and friends about your goal so that they can provide moral support during your studies. Set daily goals and stick to them. Also consider finding a study partner to help keep you on track.

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Schedule your Exam

What to expect?

Present a copy of your NTS and valid ID
Place personal items in a locker
Scan fingerprints
Metal detector scan
Prometric staff onsite for help with issues pertaining to your station

Visit the Prometric Testing Center Website

Choose your exam and register at a nearby testing site.

Locations

Missouri

Lee’s Summit

Jefferson City

Springfield

St. Louis

Illinois

Chicago

Carbondale

Decatur

Joliet

Peoria

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Exam Format

9

MCQ

Questions

MCQ: Multiple Choice Questions

TBS: Tasked Based Simulations including Research Questions

Tips and Strategies

Write your time management plan on your whiteboard before you start your exam
Answer the MCQ questions that are easy first, then go back and work through the hard questions

Check the Prometric website for approved calculators to bring with you.

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Core Sections

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Core Content

11

Financial (FAR)

80-100 hours of study time

50 MCQ

7 TBS

Audit (AUD)

80-100 hours of study time

78 MCQ

7 TBS

Regulation (REG)

80-100 hours of study time

72 MCQ

8 TBS

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Discipline Sections

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Which CPA Exam Discipline is right for you?

Beginning in January 2024, CPA Exam candidates will be required to choose one Discipline Exam section in addition to the three core sections required of all candidates. But deciding isn't always easy! Although your CPA license won't indicate which Discipline you passed, your selection has unique implications and can open up specialized career opportunities. Not sure which is best for you? Becker has resources to help.

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Data analytics
Financial risk management/planning
Technical accounting and reporting
State and local government accounting

Business Analysis and Reporting

Skills/Expertise

Auditor at a public accounting firm
Work in the accounting department at a corporation
Controller
Chief accountant
CFO or CEO

Job Opportunities

Question type	#
Multiple-choice Questions (MCQ)	50
Task-based Simulations (TBS)	7

Expected study time

100-120

HOURS

With a foundation of economics

https://youtu.be/PP-BlqMkUn0

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Data management
Information systems
Information security
Business process models
SOC engagements

Skills/Expertise

Data manager
Data engineer/scientist
CIO or CTO
IT auditor

Job Opportunities

Expected study time

60-80

HOURS

With a foundation of information systems

Question type	#
Multiple-choice Questions (MCQ)	82
Task-based Simulations (TBS)	6

Information Systems and Controls

https://youtu.be/a4gz_RO8h68

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Advanced individual tax compliance
Personal financial planning
Advanced entity tax compliance/planning
Property transactions

Skills/Expertise

Tax Analyst
Tax Compliance Officer
Work for the tax department within a company, a public accounting firm, the government, banks, or hedge funds
Manage your own tax practice

Job Opportunities

Tax Compliance and Planning

Expected study time

60-80

HOURS

With a foundation of tax

Question type	#
Multiple-choice Questions (MCQ)	68
Task-based Simulations (TBS)	7

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2024 Exam | Suggested Study Plans

While the best order to take the CPA Exam is your personal preference, we've created a recommendation to help make your exam journey less stressful.

If you know what discipline you will take, it helps with selecting order.

FAR is the best exam to take first because it strengthens your foundation in financial accounting which will help on all exams.

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NASBA's 2024 Test Administration Schedule �and Score Release Timeline*

Quarter	Core Exam Dates	Core Score Release Dates	Discipline Exam Dates	Discipline Score Release Dates
Q1 2024	Jan 10 – Mar 26	June 4	Jan 10 – Feb 6	April 24
Q2 2024	Apr 1 – Jun 25	July 31	Apr 20 – May 19	Jun 28
Q3 2024	Jul 1 – Sep 25	Approx. Nov 1	July 1 – 31	September 10
Q4 2024	Oct 1 – Dec 26	Early Feb 2025**	Oct 1 – 31	December 10

There will be 5 “black-out dates” each quarter for the Core Exams - no exams can be taken.
Testing for the discipline sections of the exam (BAR, TCP and ISC) will only be available for approximately one month of each calendar quarter.
There will be a limited number of score release dates because the AICPA will need more time to evaluate and score the new exams.

2024 Test/Score Schedule

* All dates are subject to change�** Could be throughout the Q4 2024 test window

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Time Management, Strategy & Study Tips

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Study Tips

Use a calendar and the Study Planner to map out your studying
Find a study partner
Study in 4-hour time blocks to condition yourself for the exam
When creating a practice test, mimic the exam section by choosing the same number of questions in the testlet.
Practice will improve your speed.

Utilize Simulated and Mini exams in strict exam like conditions

Utilize the SkillBuilder Video tutorials that coach you through more than 500 task-based simulations
Schedule exams when you’re most “on”

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Plan for Exam Day

Set aside one to two weeks to review before your scheduled exam date
Take a simulated/mock exams in strict exam-like conditions
Review only what you have studied
Do a test drive prior to the Prometric Test site prior to your exam date to eliminate any surprises regarding the location
Plan to arrive at least 30 minutes prior to your appointment
Dress comfortably

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Sections passed – Becker doesn’t hide our pass rate calculation. We measure pass rates the same way as the AICPA; by quarter and CPA Exam section, taking sections passed over attempted.
According to students – We partner with our students, with easy options for logging scores within the learning portal, the Becker app or in a quarterly survey.
Exam Day Ready – Our analysis has shown that students who follow our methodology, studying our best-in-class content, successfully work-through Becker practice questions and exercise their knowledge in our test-like simulated exams, become Exam Day Ready.

What is Exam Day Readiness?

Lecture videos

watched

Becker questions, including both multiple-choice questions (MCQ) and task-based simulations (TBS) answered correctly

Minimum score on the three simulated exams per section (12 in the total course).

94%

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NEW

Introducing three new national instructors!

Kelly Pope, PhD, CPA

DePaul University Accounting Professor

Michelle Moshe, CPA, DipIFR

Former Auditor at Deloitte

Michael Potenza, CPA, JD, PE

Becker Senior Director of Instruction & Client Partnerships

More live ways to learn

LiveOnline Classes Office Hours

Deep Dive Workshops

Brand New Content

900+ new, right-sized dynamic lecture videos�Highly visual and now just 10-20 minutes long to boost comprehension.

New and improved lecture slides�Made more visually appealing and informative to help make complex topics more digestible and aid information retention.

3 brand new discipline exam sections �All the resources you need to confidently pass the new and more advanced discipline sections. 30-day trial included!

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Student Resources

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CPA Exam Review demo

Our CPA Exam Review course focuses on important higher-order cognitive skills including analysis and evaluation and mirrors the CPA Exam.

Experience Becker’s course with a complimentary 14-day demo, which includes:

Becker.com/cpademo

One full unit per exam section including the new �Discipline sections
1,400+ multiple-choice questions
100+ task based simulations and SkillBuilder solution videos
Watch our right-sized, highly visual video lectures
Unlimited practice tests powered by Becker's exclusive �Adapt2U Technology
Utilize the study planner tool
Digital flashcards
Progress syncing from demo to purchase

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The tools and materials contained within Becker’s CPA Exam Review course are specially designed to mirror the CPA Exam interface so on exam day you can focus on answering the questions, not figuring out the format, features and functions.

Becker’s CPA Exam Review includes thousands of past exam questions plus simulated exams that assess your strongest and weakest areas. Understand the content that will be tested and become familiar with the way the questions are phrased.

Our expert instructors will show you how to structure time for each exam part and provide valuable time saving tips. Flashcards are also an excellent tool to increase speed.

Becker understands preparing for the CPA Exam requires an enormous investment of time and energy. Our CPA Exam Review course focuses on important higher-order cognitive skills including analysis and evaluation, following the AICPA blueprint it includes a user-interface that mirrors the exam so you're already familiar come exam day.

With the Becker CPA Exam Review demo, you can experience our exam prep for FREE.

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Lindsay Sauter

Missouri and Southern Illinois
lsauter@becker.com
314-520-4070

becker.com

1.877.CPA EXAM

Click to connect with Lindsay and additional resources

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