While it is not necessary to be a CPA in order to take the exams, the competencies tested are designed for CPAs specializing in single audits. We recommend you complete the sample exam questions to determine what preparation you will need to successfully complete the exam(s).
You can earn the Intermediate Single Audit Certificate by successfully passing a competency-based intermediate-level exam.
To earn the advanced-level certificate, you must successfully pass the exam for the Advanced Single Audit Certificate.
Note: You are not required to pass the intermediate exam prior to taking the advanced exam.
For recommendations to help you determine what level is best suited for you, as well as short assessments with sample questions similar to those you might see on the exams, visit the Sample Questions page.
You may enter the program at either the intermediate or advanced level. You are not required to sit for the intermediate exam in order to sit for the advanced exam. Success on the advanced exam requires an understanding of foundational, intermediate and advanced concepts. Success on the intermediate exam requires an understanding of foundational and intermediate concepts.
There are multiple ways to prepare for the exam(s):
As a participant, you will have one opportunity to retake the exam one time for free as part of your purchase within the 365 -day timeframe. If the retake is not completed within the 365-day timeframe, another two exam attempts will need to be purchased. Participants can purchase an unlimited number of exams.
If you do not pass either the initial exam or the retake, you must purchase the exam again, in order to take it again. Multiple attempts at retakes are prohibited and may result in the removal of the exam from your account. Your AICPA Learning account will maintain accessed versions of each exam, regardless of pass/fail status. Accessing exams already taken is prohibited. Exams accessed and passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of your exam or re-take, please contact firstname.lastname@example.org to verify your results.
There is no formal application process for this certificate program. Interested individuals can purchase the exams online.
These programs provide a way for audit practitioners to demonstrate their competencies surrounding single audit engagements and to distinguish themselves in the marketplace. The programs offer an intensive exam, as well as optional courses at both the intermediate and advanced levels. The programs are based on the AICPA Competency Framework: Governmental Auditing, with a focus on common deficiency areas in practice.
The exams are multiple choice format.
* CPE credits for self-study programs are based on pilot tests conducted to determine average completion time, and are subject to change. If the final recommended credit is different than the previously estimated credit, the price of the product may be adjusted accordingly. Please go to AICPAStore.com to find most up-to-date CPE hours for these courses.
Exams are available on demand from time of purchase. There are no testing windows for these programs.
You have one year (365 days) from the date of purchase to complete the exam(s). Once begun, the exam must be completed in one sitting and you will have 3.5 hours to complete all of the questions.
You have one year (365 days) from the date of purchase to complete the exam(s).
One retake is automatically provisioned for each exam after completion of the initial exam. If you have passed, you do not need to take the retake – and you should not access the retake for any reason.
You will receive a “pass” or “fail” result at the end of your exam and via email. The message at the end of the exam provides feedback on the topics recommended for additional study, but the email will not. You will need to turn off pop-up blockers in order to see your exam results. If you do not see this message in your browser at the end of your exam, please contact CertificatePrograms@aicpa.org for feedback on additional study topics.
The AICPA has the absolute and unrestricted right to revoke or suspend any rights you have to use the single audit certificate digital badge images, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.
Please email CertificatePrograms@aicpa.org to get answers for any additional questions you may have.
No, CPE credit is not available for taking the stand-alone exam. NASBA does not allow CPE credit to be awarded for stand-alone exams.
No, these exams are designed to test an individual’s competencies related to this subject matter area. You may not divulge or capture the nature or content of any certificate exam question, answer, or results under any circumstances (unless given permission by the AICPA) or engage in any communication or discussion during testing regarding content related to this exam, including receiving or providing assistance on the exam.