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Accredited Business Accountant/Advisor (ABA)




Accreditation from ACAT has a positive impact on practitioners in a variety of ways. Whether you want to raise your salary, earn professional recognition or give yourself a competitive advantage, ACAT is ready to assist and support you in achieving your goals.

ABA Accredited Business Accountant® is ACAT’s trademarked designation for Accreditation in Accountancy. The ABA is a prestigious professional accounting credential that demonstrates to clients, potential clients and employers that the credential holder has a thorough knowledge and proficiency in financial accounting, financial reporting, financial statement preparation, taxation, managerial accounting, business law, and ethics for small- to medium-sized businesses.

In some states—DE, IA, MN—achieving the ABA designation meets state regulatory requirements to practice public accountancy. MN requires a 75% passing score on both Practices of the exam. The use of the term “accountant” for non CPAs varies by state. In states where the term “accountant” cannot be used in any form or in states that allow the use the term “accountant” as a stand alone word but with a disclaimer—AL, AK, AR, CA, HI, IN, KY, LA, ND, NV, NY, OH, OK, PA, RI, SC, SD, TN and TX, accredited individuals use Accredited Business Advisor®. The process for attaining the credential and rules for use are the same.


About the ABA Exam

The Comprehensive Examination for Accreditation in Accountancy is a two part 200 question exam that tests the technical proficiency of candidates in financial accounting, financial reporting, financial statement preparation, taxation, business consulting services, business law and ethics. Emphasis is on a practical approach to public accounting.

The exam is divided into two parts: 

Practice 1
 
consists of 100 multiple choice questions to be completed in 3½ hours. It covers financial accounting and financial statement preparation, presentation and reporting.

Practice 2 consists of 100 multiple choice questions to be completed in 3½ hours. It covers the following topics: taxation, business law, business accounting and ethics.

Both parts can be taken together or during different testing windows, however if one part is passed you will then have 18 months to pass the other part in order to earn the ABA credential. 

For a list of specific sub categories, review the exam blueprint. 

For more information on the ABA credential, review the 
ABA Candidate Handbook.