Certified Public Accountant Course
Advanced Online CPA Preparation with an OHSC Level 5 Certificate
Develop advanced accounting knowledge through a flexible Certified Public Accountant Course designed for independent online study. The programme introduces important subject areas relevant to the US CPA examination, including auditing, financial reporting, taxation, regulation and the current CPA Discipline pathways.
Course access is free, allowing you to study the supplied learning materials without paying an enrolment fee. After completing the programme and satisfying its assessment requirements, you may request an optional OHSC Level 5 Certificate of Completion for an additional fee.
This is an independent preparatory course from Oxford Home Study Centre. It does not include entry to the Uniform CPA Examination, award Certified Public Accountant status or replace the education, examination and experience requirements established by US accountancy boards.
What Is a Certified Public Accountant?
A Certified Public Accountant, commonly known as a CPA, is an accounting professional licensed by a US state board of accountancy. CPAs may work in areas such as public accounting, audit, taxation, financial reporting, advisory services, corporate finance and regulatory compliance.
Becoming a CPA involves more than completing a preparatory course. Requirements vary between US jurisdictions but commonly include:
- Meeting specified education requirements
- Passing the Uniform CPA Examination
- Completing relevant professional experience
- Satisfying ethics or additional jurisdictional requirements
- Applying to the appropriate state board of accountancy
International learners should investigate the rules of the jurisdiction through which they intend to apply. Completing this course does not establish eligibility to sit the examination or obtain a CPA licence.
The National Association of State Boards of Accountancy provides information about US CPA licensing and individual accountancy boards.
About This Online CPA Preparatory Course
This advanced programme is intended to strengthen knowledge across major areas associated with professional accounting and CPA study. It can help learners organise their understanding before moving to official examination blueprints, jurisdiction-specific eligibility checks and specialist exam-preparation resources.
The course is delivered online and can be studied at your own pace. There are no fixed classroom sessions, making it possible to organise study around existing professional, family or educational commitments.
You will work independently through the supplied materials and complete assessments designed to check your understanding of the topics covered. As financial reporting, auditing and taxation rules can change, learners preparing for an official examination must also consult the latest examination blueprints and authoritative technical materials.
If you need broader accounting education before beginning advanced preparation, explore OHSC’s range of online accounting courses.
Understanding the Current CPA Exam Structure
The current Uniform CPA Examination follows a Core-and-Discipline model. Candidates must pass three compulsory Core sections:
- Auditing and Attestation — AUD
- Financial Accounting and Reporting — FAR
- Taxation and Regulation — REG
Candidates must also choose one Discipline section:
- Business Analysis and Reporting — BAR
- Information Systems and Controls — ISC
- Tax Compliance and Planning — TCP
Business Environment and Concepts, previously known as BEC, is no longer a separate CPA Exam section. Relevant business, technology and analytical concepts are now incorporated across the Core and Discipline structure.
The official exam structure and blueprints can change. Anyone planning to sit the Uniform CPA Examination should check the latest information published by the AICPA and the requirements of their chosen jurisdiction.
Learning Outcomes
After completing the course, learners should be able to:
- Explain the current Core-and-Discipline structure of the Uniform CPA Examination
- Describe fundamental audit and attestation responsibilities
- Discuss how audit risks, internal controls and evidence affect an engagement
- Interpret the purpose and principal components of financial statements
- Apply selected financial accounting concepts to business transactions
- Explain introductory US federal taxation and business-law principles
- Distinguish between the BAR, ISC and TCP Discipline pathways
- Use accounting information to consider business performance and reporting issues
- Approach professional accounting scenarios with greater analytical awareness
- Identify where current authoritative guidance is needed before making a professional decision
These learning outcomes relate to the OHSC course. They do not confirm eligibility for the Uniform CPA Examination or professional competence as a licensed CPA.
Who Should Take This Course?
This programme may be suitable for:
- Accounting learners exploring the US CPA pathway
- Graduates seeking additional preparatory study
- Accounting employees developing broader technical knowledge
- International learners researching CPA-related subjects
- Bookkeepers moving towards more advanced accounting study
- Finance professionals reviewing auditing, reporting or taxation concepts
- Learners deciding whether formal CPA preparation is appropriate for them
The programme is open to all, but its advanced content is better suited to learners who already understand basic bookkeeping and accounting principles.
Beginners may wish to start with OHSC’s free online accounting courses before progressing to this course.
Study Method
The programme is completed online through independent study. After enrolment, learners can access the supplied materials and organise their own study schedule.
Self-paced study provides flexibility, but a 450-hour advanced course still requires planning and consistent effort. A practical approach is to:
- Review the complete course structure
- Set a realistic weekly study target
- Work through one subject area at a time
- Record concepts requiring further research
- Complete the relevant assessment after studying each section
- Revisit weaker areas before progressing
- Compare course content with the latest official CPA Exam Blueprints
There are no fixed completion deadlines unless otherwise stated within your learner account.
Assessment
Learners complete online assessments to demonstrate their understanding of the course material. These assessments relate only to the OHSC programme and are separate from the Uniform CPA Examination.
Completing OHSC questions or assessments does not:
- Register a learner for the official examination
- Establish examination eligibility
- Provide credit towards CPA licensure
- Guarantee a passing CPA Exam score
- Replace official task-based simulations
- Satisfy state-specific education or experience requirements
The official examination is administered separately under the arrangements applicable to US CPA candidates.
OHSC Level 5 Certificate of Completion
The optional certificate is issued by Oxford Home Study Centre and records successful completion of this advanced preparatory programme.
“OHSC Level 5” is the college’s internal classification of the course’s study standard. It is not:
- An Ofqual-regulated Level 5 qualification
- A university degree or academic credit
- The Uniform CPA Examination
- An AICPA or NASBA award
- A state accountancy board credential
- A licence to practise as a Certified Public Accountant
The certificate should be described accurately on a CV or professional profile as an OHSC Certificate of Completion in CPA preparatory studies.
Does This Course Make You a CPA?
No. Completing this course does not make you a Certified Public Accountant.
CPA licences are issued by US state boards of accountancy. Although requirements vary, candidates generally need to meet specified education, examination and professional-experience conditions.
Before committing to an official CPA route, investigate:
- The jurisdiction through which you intend to apply
- Whether your education meets its requirements
- International transcript-evaluation arrangements
- Examination application procedures
- Required professional experience
- Ethics requirements
- Application and examination fees
Learners should obtain information directly from the relevant state board or official CPA examination organisations. OHSC cannot determine an individual’s eligibility or guarantee acceptance by a jurisdiction.
Using This Course for CPA Preparation
This course can help you build and organise subject knowledge, but it should form only one part of a wider preparation plan.
Prospective candidates should also:
- Read the current official CPA Exam Blueprints
- Check their jurisdiction’s eligibility requirements
- Use current US accounting, auditing and taxation materials
- Practise official-style multiple-choice questions
- Develop experience with task-based simulations
- Monitor changes to accounting standards, legislation and examination coverage
- Select and prepare for one Discipline section
- Confirm examination arrangements through official channels
No preparatory provider can guarantee that a learner will pass the CPA Exam.
Related Accounting Study Options
If you are comparing professional and academic routes, read the OHSC guide explaining the difference between accounting and finance.
You can also explore the complete range of accounting and finance courses online before choosing a programme suited to your current knowledge and intended direction.
Frequently Asked Questions
Is this Certified Public Accountant Course free?
Yes. Enrolment and access to the online learning materials are free. An optional OHSC Level 5 Certificate of Completion is available separately for a fee.
Does this course award CPA certification?
No. It is an independent preparatory course and does not award CPA certification, professional status or a licence. CPA licences are issued by US state boards of accountancy after candidates meet the relevant requirements.
Is the OHSC certificate a regulated Level 5 qualification?
No. Level 5 is OHSC’s internal classification of the programme’s study standard. The college-issued completion certificate is not an Ofqual-regulated qualification.
Does the course cover the current CPA Exam?
The course introduces the three Core areas—AUD, FAR and REG—and the BAR, ISC and TCP Discipline pathways. Candidates must also use the latest official CPA Exam Blueprints and current specialist preparation materials.
What happened to the BEC section?
Business Environment and Concepts is no longer a separate CPA Exam section. Under the current model, candidates complete AUD, FAR and REG before choosing BAR, ISC or TCP as their Discipline section.
Can international learners enrol?
Yes. Online course enrolment is open internationally. However, CPA examination and licensing eligibility depend on the requirements of the relevant US jurisdiction.
Does OHSC arrange the official CPA examination?
No. Examination applications, eligibility decisions, fees and testing arrangements are handled separately through the relevant official organisations.
How long does the course take?
The estimated study duration is 450 hours. As the course is self-paced, the actual completion time depends on the learner’s schedule, existing knowledge and study pace.
Will the course help me get an accounting job?
The programme can support knowledge development, but OHSC cannot guarantee employment, promotion, professional recognition or a particular salary. Employers assess qualifications, experience, technical ability and the requirements of individual roles.
How should I describe the certificate on my CV?
Use the precise certificate title and issuer, such as “OHSC Level 5 Certificate of Completion in CPA Preparatory Studies — Oxford Home Study Centre”. Do not describe it as a CPA licence or regulated professional qualification.
Begin Your CPA Preparatory Study
This course offers a flexible way to examine advanced accounting subjects and understand the present CPA Exam structure before deciding on your next step.
Enrolment and learning materials are free. If you complete the course successfully, you can choose whether to purchase an OHSC Level 5 Certificate of Completion.
Enrol in the Certified Public Accountant Course
Enrolment and access to the course materials are free. Learners can study the programme without purchasing a certificate.
After completing the course and meeting its assessment requirements, learners may request an optional OHSC Level 5 Certificate of Completion. A certificate fee applies, with available formats and delivery options explained before purchase.
Review the current certificate pricing and delivery options before placing an order.
Purchasing a certificate is optional and does not affect access to the course materials.
COURSE CONTENT
The course provides structured study across the three compulsory Core areas and introduces the available Discipline pathways. It is designed to develop underlying knowledge, not to guarantee examination readiness or a passing score.
Module 1: Auditing and Attestation
This module introduces the principles, responsibilities and professional judgement involved in audit and attestation work.
Audit and assurance engagements
Examine the purpose of audit, assurance and attestation engagements, together with the differences between the services accounting professionals may provide.
Professional responsibilities
Consider independence, professional scepticism, ethical conduct, due care and the responsibilities involved in accepting and performing engagements.
Audit planning
Explore engagement planning, materiality, risk assessment and the importance of understanding an organisation and its operating environment.
Internal controls
Study the purpose and limitations of internal control, including how controls can be documented, assessed and tested.
Audit evidence
Review different forms of audit evidence and the factors affecting its relevance, reliability and sufficiency.
Audit procedures
Explore inspection, observation, confirmation, recalculation, reperformance, analytical procedures and enquiry.
Audit conclusions and reporting
Consider how findings are evaluated, how conclusions are formed and how different circumstances can affect an auditor’s report.
Module 2: Financial Accounting and Reporting
This module examines the preparation, presentation and interpretation of financial information.
Financial reporting principles
Develop an understanding of the concepts that support the recognition, measurement, presentation and disclosure of financial information.
Financial statements
Examine the purpose and structure of statements relating to financial position, performance, cash flows and changes in equity.
Assets and liabilities
Explore the accounting treatment of cash, receivables, inventory, property, equipment, intangible assets, provisions and financial obligations.
Revenue and expenses
Consider the principles affecting the timing and measurement of revenue, costs and other income-statement items.
Equity and financing
Review share capital, retained earnings, debt financing and transactions that affect an organisation’s capital structure.
Business transactions
Study the accounting implications of common transactions, adjustments and reporting events.
Governmental and not-for-profit accounting
Develop introductory awareness of reporting considerations relevant to governmental and not-for-profit entities in the United States.
Financial analysis
Use accounting information to examine performance, liquidity, efficiency and financial position while recognising the limitations of individual measures.
Module 3: Taxation and Regulation
This module introduces taxation, business law and professional responsibilities relevant to accounting practice in the United States.
US federal taxation principles
Develop an overview of the concepts underpinning federal taxation and the distinction between different taxpayers and transaction types.
Individual taxation
Explore selected principles relating to income, deductions, gains, losses and individual tax responsibilities.
Business taxation
Consider introductory taxation issues affecting corporations, partnerships and other business structures.
Property transactions
Examine the principles that can influence the tax treatment of property, including basis, gains and losses.
Business law
Review contracts, agency relationships, debtor-creditor arrangements and selected legal issues affecting commercial activity.
Professional responsibilities
Consider ethical duties, regulatory expectations and the importance of acting with competence and integrity.
Tax research and compliance
Develop awareness of authoritative sources and the care required when researching and applying tax rules.
Tax legislation and examination coverage change over time. This course should not be used as a substitute for current official tax guidance or professional advice.
Module 4: CPA Discipline Pathways
The final module introduces the three Discipline choices within the current CPA Exam. It helps learners understand their focus before selecting further specialist preparation.
Business Analysis and Reporting — BAR
Explore subjects associated with financial analysis, technical accounting, business performance and reporting for governmental entities.
Relevant areas can include:
- Financial statement analysis
- Business performance and planning
- Technical accounting considerations
- Data interpretation
- State and local government accounting
- Reporting and analytical judgement
Information Systems and Controls — ISC
Examine the relationship between accounting, information systems, internal controls and technology-related assurance.
Relevant areas can include:
- Information-system concepts
- IT governance and risk
- Security and privacy
- Access and change controls
- System and Organisation Controls engagements
- Data management and business processes
Tax Compliance and Planning — TCP
Consider advanced concepts relating to US tax compliance and planning for individuals and business entities.
Relevant areas can include:
- Individual tax compliance
- Entity taxation
- Tax planning
- Property transactions
- Business ownership considerations
- Application of tax rules to practical scenarios
This module provides an introduction to the three pathways. Candidates should select one Discipline according to their intended examination route and use the current official blueprint for detailed preparation.
HOW IT WORKS
Enhance your skills with our highly informative courses.
Pass the assignments by getting the required marks.
Get certified and enhance the worth of your CV.
WHY GET CERTIFIED

Earning a certification builds employer confidence in your skills. You can effortlessly add the credential to your portfolio and share it across platforms.
Earning a certification showcases your advanced skills and commitment to professional growth. This significantly increases your chances of getting hired.
Expanding your knowledge and skills is essential for landing a job, advancing to higher positions, and exploring new career paths.
Student Feedback
4.4
Course Info
| Course Level | 5 |
| Awarding Body | OHSC |
| Course Duration | 450 Hours |
| Entry Requirements | Open to All |
| Start Date | Ongoing |
