The document discusses the CPA exam, including its history, prerequisites, testing schedule and locations, costs, and format. Some key points: - The CPA exam has been administered since 1917 and is uniform across all 50 states. About 100,000 candidates take it each year. - Prerequisites vary by state but generally include a bachelor's degree, completion of accounting and business courses, and minimum age of 18. In Idaho, candidates need 150 credits and specific coursework to receive their certificate. - The exam is given via computer four times per year. It consists of four sections that must each be passed separately, covering auditing, financial accounting, regulation, and business concepts.