The board of examiners of the American Institute of Certified Public Accountants (AICPA) is responsible for preparing the CPA examination. The boards of accountancy of all 50 states, the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands, and the Mariana Islands use the examination as the primary way to measure the technical competence of CPA candidates. The content for each examination section is specified by the AICPA and described in outline form.
Required:
1. Access the AICPA website on the Internet. The web address is www.aicpa.org.
2. Access the CPA exam section within the site. Locate the exam content portion of the section.
3. In which of the four separately graded sections of the exam are postretirement benefits tested?
4. From the AICPA site, access the Board of Accountancy for your state. What are the education requirements in your state to sit for the CPA exam?