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Real CPA AA practice exam questions for easy pass!
Updated: Sep 26, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
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CPA AA Exam Overview:
| Certification Vendor: | CPA Ireland |
|---|---|
| Exam Name: | Audit & Insurance (Audit & Assurance) |
| Exam Number: | AA |
| Exam Duration: | 180 (+20 minutes reading time) |
| Passing Score: | 50% |
| Related Certifications: | CPA Strategic Level Advanced Audit & Assurance |
| Exam Price: | €150 EUR per sitting |
| Exam Format: | Remote invigilated, Case studies, Computer-based, Constructed response questions |
| Certificate Validity Period: | 7 years from first registration at Professional Level |
| Available Languages: | English |
| Real Exam Qty: | Variable (case study + constructed response) |
| Recommended Training: | CPA Ireland Official Study Resources |
| Exam Registration: | CPA Ireland Student Portal |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Online remote invigilation via TestReach platform |
| Pre Condition: | Completion of CPA Foundation Level or approved exemptions |
| Official Syllabus URL: | https://cpaireland.ie/CPAIreland/media/Education-Training/Syllabus%202020/Professional-Level-Audit-Assurance.pdf |
What is the duration, language, and format of the Certified Public Accountant (CPA) Exam
- Language of Exam: English
- Format: Multiple choice, Task-based, communication tasks
- Passing score: 75 for each section
- Duration of Exam: 16 hours of total
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.
CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Legal, Ethical and Regulatory Environment | 20% | - Anti-money laundering, fraud and corporate governance - Regulatory framework including Companies Act 2014 - Ethics, independence, professional skepticism and quality control |
| Review, Completion and Reporting | 20% | - Going concern, subsequent events and written representations - Audit reports, modifications and other communications - Evaluation of misstatements and review of work |
| Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Accepting and Planning Audit Engagements | 25% | - Risk assessment, materiality and audit strategy - Pre-conditions, client acceptance and engagement terms - Understanding entity and internal control systems |
| Performing Audit Procedures and Gathering Evidence | 30% | - Tests of controls and substantive procedures - Audit evidence, sampling and documentation - CIS auditing and computer-assisted audit techniques |
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