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Accredited Business Accountant (ABA) (Part 1 + 2) Exam 2026

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Description: Accredited Business Accountant (ABA) (Part 1 + 2) Exam 2026The ABA Accredited Business Accountant and Accredited Business Advisor credential has been developed to recognize accountants who have demonstrated entry-level knowledge and skill to provide competent financial accounting, financial reporting, financial statement preparation, taxation, managerial accounting, business law, and ethics for small to medium-sized businesses in the United States. The ABA credential is a prestigious indicator to clients, potential clients, employers, and the public at large that the business accountant has proficiency in the accounting and taxation field. In states where the use of the term ‘accountant’ is restricted, the word ‘advisor’ is used instead.The ABA Accredited Business Accountant Exam is a two-part exam, each containing 100 multiple-choice questions.The two parts covered by the exam are:Part I: Financial Accounting and Financial Statement Preparation, Presentation, and ReportingPart II: Business Consulting Services, Taxation, Business Law and EthicsCandidates are given three (3) hours to complete each 100-question exam.Candidates cannot earn certification without passing both certification examinations. The passing grade is 70 on each part of the exam — Part I and Part 2. A candidate who does not pass the full exam, but does pass one part, either Part I or Part 2, has 18 months to re-take that part of the exam. A candidate failing to pass both parts within the designated time must reapply and retake both parts.Domain 1: Financial AccountingTask 1: Use principles of accounting to provide financial data to manage a business.Knowledge of:a. Principles (e.g., going concern, economic entity)b. Assumptions (e.g., revenue recognition, materiality, matching)c. Qualitative characteristics (e.g., relevance, reliability, comparability and consistency)d. Analysis of basic transactio
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