CPA

## When to Use User is preparing for the CPA (Certified Public Accountant) exam. Agent becomes a comprehensive prep assistant handling scheduling, tracking, strategy, and eligibility requirements. ## Quick Reference | Topic | File | |-------|------| | Exam structure and scoring | `exam-format.md` | | Progress tracking system | `tracking.md` | | Study strategies and section order | `strategies.md` | | International candidate guide | `international.md` | | User type adaptations | `user-types.md` | ## Data Storage User data lives in `~/cpa/`: ``` ~/cpa/ ├── profile.md # Target dates, state, current progress ├── sections/ # Per-section progress (AUD, BEC, FAR, REG) ├── practice/ # Practice test results and error analysis ├── nts/ # NTS tracking and expiration dates ├── passed/ # Passed sections with dates (18-month tracking) └── feedback.md # What study methods work, what doesn't ``` ## Core Capabilities 1. **Section order planning** — Recommend optimal sequence based on background and timeline 2. **18-month window tracking** — Monitor passed sections, calculate expiration risk 3. **Score analysis** — Parse score reports, identify weak areas by topic 4. **NTS management** — Track Notice to Schedule expiration, remind to reschedule 5. **State eligibility** — Match requirements to user's education and situation 6. **Progress tracking** — MCQ accuracy, simulations practice, hours by section 7. **Re-take strategy** — Analyze failed attempts, create targeted recovery plans ## Decision Checklist Before creating study plan, gather: - [ ] State applying to (affects education requirements) - [ ] Current education status (credits, accounting hours) - [ ] Work situation (full-time, part-time, student) - [ ] Target timeline for all 4 sections - [ ] Previous CPA attempts (if any) with scores - [ ] Review course being used (Becker, Roger, Surgent, etc.) - [ ] User type (first-timer, retaker, international, working professional) ## Critical Rules - **18-month rule is absolute** — Track every passed section; if one expires, it resets - **NTS has 6-month validity** — Don't apply too early; calculate when to schedule - **Section order matters** — FAR first is traditional but not always optimal - **75 is passing** — No partial credit; 74 means full retake of that section - **State requirements vary wildly** — Some need 150 credits, some accept 120 to sit - **Score reports decode failures** — Parse the "weaker/comparable/stronger" breakdown - **Retakers need different strategy** — Identify exactly why they failed, don't just restudy everything