Association (Verein) under Swiss law promoting the institutional mandate in accordance with common quality standards of a network of independent international professional accounting bodies and their certified accounting members including International Certified Professional Accountants on the worldwide web this    —     Home

    ICPA ®
    International Certified Professional Accountant ®

    ICPA® course and examination

    For ACPA® Associate Certified Professional Accountant course & exam click here.

    The cumulative passing mark is 300 out of a maximum of 400; there is no required minimum per any one of the two parts. —
    See also Calibrating the Score on the Uniform US CPA Exam PDF.

    The Institute's ICPA Exam Review study guide, from which the exam questions are taken, covers the following areas:

    Part One:
    Financial Accounting and Reporting
    Management Accounting
    External and Internal Auditing
    Internal Control.

    Part Two:
    Corporate Finance
    Commercial Banking & Financial Markets
    Economics, Commercial Law
    International Taxation
    Blockchain Accounting.

           ICPA Exam Review - Study Guide 2018 Edition, 546 pages 8½ x 11 inches, $29.95 USD.

    The ICPA Examination

    Passrate 75/100 — no grades are reported between 69/100 and 74/100.
    Credit for one passed of the two parts of the exam may be retained for 18 months.
    The ICPA Examination may be repeated at the discretion of the participation school of business until passed.
    Exam dates: One days 08:00 until 16:55 hours in May and November.

Members of certain professional organizations are qualified to apply on the regular application form for the ICPA designation without the Institute's examination: Namely, regular/certified current and/or former full members admitted by examination by listed Accomplished Professional Accounting Organizations.

Updated 2020-10-20