1
PENNSYLVANIA FORENSIC ACCOUNTANT
EXAM QUESTIONS AND CORRECT ANSWERS
WITH RATIONALES 2026 JUST RELEASED
INSTANT DOWNLOAD PDF
• Which pathway requires two years of experience to qualify for CPA
licensure in PA?
A) Master’s degree
B) Master’s degree plus 30 credits
C) Bachelor’s degree (120 credits)
D) CFE certification
Rationale: Candidates with only a 120-credit bachelor’s degree must
complete
two years of experience.
• Which CPA exam section covers regulation and tax knowledge?
A) AUD
B) FAR
C) REG
D) BEC
Rationale: REG (Regulation) evaluates knowledge of taxation, ethics, and
business law.
• Who oversees CPA licensing in Pennsylvania?
A) NASBA
,2
B) SEC
C) Pennsylvania State Board of Accountancy
D) IRS
Rationale: The PA State Board of Accountancy governs licensing and
practice standards.
• What is the passing score for each CPA exam section?
A) 70
B) 72
,3
C) 75
D) 80
Rationale: A score of 75 is required to pass each section of the CPA exam.
• Which certification focuses primarily on litigation support?
A) CPA
B) CFE
C) CFF
D) FCPA
Rationale: CFF emphasizes forensic accounting in litigation and expert
witness services.
• Which certification is most recognized globally for fraud prevention?
A) FCPA
B) CFF
C) CFE
D) CPA
Rationale: CFE is the globally recognized credential for fraud examination.
• Which forensic accounting skill is most critical for investigating
financial fraud?
A) Marketing
B) Programming
C) Analytical investigation
D) Legal drafting
Rationale: Analytical investigation is essential for examining financial
, 4
records and detecting fraud.
• How often must CPAs in Pennsylvania renew their license?
A) Annually
PENNSYLVANIA FORENSIC ACCOUNTANT
EXAM QUESTIONS AND CORRECT ANSWERS
WITH RATIONALES 2026 JUST RELEASED
INSTANT DOWNLOAD PDF
• Which pathway requires two years of experience to qualify for CPA
licensure in PA?
A) Master’s degree
B) Master’s degree plus 30 credits
C) Bachelor’s degree (120 credits)
D) CFE certification
Rationale: Candidates with only a 120-credit bachelor’s degree must
complete
two years of experience.
• Which CPA exam section covers regulation and tax knowledge?
A) AUD
B) FAR
C) REG
D) BEC
Rationale: REG (Regulation) evaluates knowledge of taxation, ethics, and
business law.
• Who oversees CPA licensing in Pennsylvania?
A) NASBA
,2
B) SEC
C) Pennsylvania State Board of Accountancy
D) IRS
Rationale: The PA State Board of Accountancy governs licensing and
practice standards.
• What is the passing score for each CPA exam section?
A) 70
B) 72
,3
C) 75
D) 80
Rationale: A score of 75 is required to pass each section of the CPA exam.
• Which certification focuses primarily on litigation support?
A) CPA
B) CFE
C) CFF
D) FCPA
Rationale: CFF emphasizes forensic accounting in litigation and expert
witness services.
• Which certification is most recognized globally for fraud prevention?
A) FCPA
B) CFF
C) CFE
D) CPA
Rationale: CFE is the globally recognized credential for fraud examination.
• Which forensic accounting skill is most critical for investigating
financial fraud?
A) Marketing
B) Programming
C) Analytical investigation
D) Legal drafting
Rationale: Analytical investigation is essential for examining financial
, 4
records and detecting fraud.
• How often must CPAs in Pennsylvania renew their license?
A) Annually
