As it is known, in accordance with the Resolution №237 of the Cabinet of Ministers of the Republic of Azerbaijan dated 22 May 2019 on the approval of “Rules regarding the organization of the process for issuing a certificate in professional accounting (CPA), the conduct of exams, and the state registry of professionally certified accountants, the State Examination Center (SEC) organizes the process for issuing a certificate in professional accounting and conducts exams thereof.
The certification will be carried out through two-stage exam. Closed-ended and open-ended questions will be used in the exams:
I stage (Accounting):
Of the 40 test items, 30 will be closed-ended and 10 will be open-ended.
Each of 20 closed-ended items will carry 1 mark, the rest 10 will carry 2 marks.
Each of 8 open-ended items will carry 5 marks, the rest 2 will carry 10 marks.
II stage (Legislation):
Of the 40 test items, 35 will be closed-ended and 5 will be open-ended.
Each of 20 closed-ended items will carry 1 mark, the rest 15 will carry 2 marks.
Each of 5 open-ended items will carry 10 marks.
Considering the new direction and specificity of the field of examination, the SEC provides sample items with 1, 2, 5 and 10 marks to be used in each stage of the exam with the aim of scientific and methodological assistance to the candidates preparing for the exam.
Sample items can be found here