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

Section order planning — Recommend optimal sequence based on background and timeline
18-month window tracking — Monitor passed sections, calculate expiration risk
Score analysis — Parse score reports, identify weak areas by topic
NTS management — Track Notice to Schedule expiration, remind to reschedule
State eligibility — Match requirements to user's education and situation
Progress tracking — MCQ accuracy, simulations practice, hours by section
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