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Exam Number : PCAP-31-02
Exam Name : PCAP Certified Associate in Python Programming - 2021
Vendor Name : AICPA
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PCAP Certified Associate in Python Programming Certification

Exam block #1: Control and Evaluations (25%)
Objectives covered by the block (10 exam items)

basic concepts: interpreting and the interpreter- compilation and the compiler- language elements- lexis- syntax and semantics- Python keywords- instructions- indenting
literals: Boolean- integer- floating-point numbers- scientific notation- strings
operators: unary and binary- priorities and binding
numeric operators: ** * / % // +
bitwise operators: ~ & ^ | << >>
string operators: * +
Boolean operators: not and or
relational operators ( == != > >= < <= )- building complex Boolean expressions
assignments and shortcut operators
accuracy of floating-point numbers
basic input and output: input()- print()- int()- float()- str() functions
formatting print() output with end= and sep= arguments
conditional statements: if- if-else- if-elif- if-elif-else the pass instruction
simple lists: constructing vectors- indexing and slicing- the len() function
simple strings: constructing- assigning- indexing- slicing comparing- immutability
building loops: while- for- range()- in- iterating through sequences
expanding loops: while-else- for-else- nesting loops and conditional statements
controlling loop execution: break- continue

Exam Block #2: Data Aggregates (25%)
Objectives covered by the block (10 exam items)

strings in detail: ASCII- UNICODE- UTF-8- immutability- escaping using the \ character- quotes and apostrophes inside strings- multiline strings- copying vs. cloning- advanced slicing- string vs. string- string vs. non-string- basic string methods (upper()- lower()- isxxx()- capitalize()- split()- join()- etc.) and functions (len()- chr()- ord())- escape characters
lists in detail: indexing- slicing- basic methods (append()- insert()- index()) and functions (len()- sorted()- etc.)- del instruction- iterating lists with the for loop- initializing- in and not in operators- list comprehension- copying and cloning
lists in lists: matrices and cubes
tuples: indexing- slicing- building- immutability
tuples vs. lists: similarities and differences- lists inside tuples and tuples inside lists
dictionaries: building- indexing- adding and removing keys- iterating through dictionaries as well as their keys and values- checking key existence- keys()- items() and values() methods

Exam block #3: Functions and Modules (25%)
Objectives covered by the block (10 exam items)

defining and invoking your own functions and generators
return and yield keywords- returning results- the None keyword- recursion
parameters vs. arguments- positional keyword and mixed argument passing- default parameter values
converting generator objects into lists using the list() function
name scopes- name hiding (shadowing)- the global keyword
lambda functions- defining and using
map()- filter()- reduce()- reversed()- sorted() functions and the sort() method the if operator
import directives- qualifying entities with module names- initializing modules
writing and using modules- the __name__ variable
pyc file creation and usage
constructing and distributing packages- packages vs. directories- the role of the __init__.py file
hiding module entities
Python hashbangs- using multiline strings as module documentation

Exam block #4: Classes- Objects- and Exceptions (25%)
Objectives covered by the block (10 exam items)

defining your own classes- superclasses- subclasses- inheritance- searching for missing class components- creating objects
class attributes: class variables and instance variables- defining- adding and removing attributes- explicit constructor invocation
class methods: defining and using- the self parameter meaning and usage inheritance and overriding- finding class/object components
single inheritance vs. multiple inheritance
name mangling
invoking methods- passing and using the self argument/parameter
the __init__ method
the role of the __str__ method
introspection: __dict__- __name__- __module__- __bases__ properties- examining class/object structure
writing and using constructors
hasattr()- type()- issubclass()- isinstance()- super() functions
using predefined exceptions and defining your own ones
the try-except-else-finally block- the raise statement- the except-as variant
exceptions hierarchy- assigning more than one exception to one except branch
adding your own exceptions to an existing hierarchy
assertions
the anatomy of an exception object
input/output basics: opening files with the open() function- stream objects- binary vs. text files- newline character translation- practicing and writing files- bytearray objects
read()- readinto()- readline()- write()- close() methods



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AICPA, NASBA launch CPA Evolution mannequin Curriculum | PCAP-31-02 Dumps and Latest Topics

The AICPA and the national association of State Boards of Accountancy (NASBA) on Tuesday launched the CPA Evolution mannequin Curriculum (CPAEMC), a suggested blueprint for an accounting program designed to support educators put together graduates for the changing calls for of the CPA profession. The CPAEMC outlines recommended courses faculties and universities can offer to align their accounting programs with CPA Evolution, a new CPA licensure mannequin expected to debut in 2024.

beneath the CPA Evolution mannequin, CPA exam candidates will all take three Core sections, so that you can examine their fundamental expertise within the areas of accounting, audit, and tax/rules, with a focus of the ways expertise has impacted these three areas. they will then take an examination part of their choice of 1 of three Disciplines: tax compliance and planning (TCP), company analysis and reporting (BAR), or guidance programs and controls (ISC). The AICPA anticipates rolling out a new version of the CPA exam in keeping with this mannequin in 2024.

assignment forces of educators and practitioners, representing schools and employers of all sizes from throughout the USA, developed the CPAEMC in a months-long collaborative process. They examined essentially the most contemporary CPA examination Blueprints and lists of discovering pursuits and decided what material to continue, leave out, or add, whereas on the grounds that insights from essentially the most accurate follow evaluation.

Their aim, noted BAR co-Chair Kimberly Swanson Church, Ph.D., director of the college of Accountancy at Missouri State tuition in Springfield, Mo., became to consist of the themes that new accounting hires most needed to understand all through their first two years of employment. The fabric that was taken out “is still essential, but it’s cloth they are much less prone to be uncovered to” early of their careers, she stated.

The CPAEMC is meant to serve as a starting point for a way faculties can reimagine their curricula, talked about Core co-Chair Wendy Tietz, CPA, CGMA, Ph.D., professor of accounting at Kent State institution in Kent, Ohio. “every curriculum goes to mirror that model curriculum in another way,” she said. colleges will should take a look at their components, college students, and local employers and check a way to form the CPA Evolution mannequin Curriculum to most advantageous healthy their classes’ needs, she noted.

The CPAEMC contains an increased emphasis on expertise. The ISC self-discipline is heavily expertise-focused, and the BAR discipline includes data analytics.

TCP co-Chair Stephanie Saunders, CPA, proprietor, Saunders and Saunders in Virginia seaside, Va., authorized of the prominence of technology in the CPAEMC and talked about it could assist the career stay critical.

“abruptly, they noticed that organizations have been hiring IT authorities and never accounting graduates,” she observed. “It changed into a wake-up call. What they should do is make sure the CPA exam and schooling are aligned with what’s in fact going on in apply nowadays.”

Audrey Katcher, CPA/CITP, CGMA, ISC co-chair and accomplice and leader of IT possibility features, which contains Assurance and Advisory capabilities, at RubinBrown in St. Louis, observed that the CPAEMC would subsequently aid employers employ candidates with the right skill units. “It’s turn into tough to discover candidates with the integral realizing of IT,” she said.

task force members stored the needs of smaller faculties in intellect right through the process of setting up the CPAEMC, Church talked about. “We were all the time very mindful of budgets and substances,” she noted. “every time they delivered a getting to know objective, we’d have a discussion about the way it may well be applied,” she mentioned, because such components as even if free or low-priced utility become accessible to teach definite technological abilities.

Smaller accounting programs may decide to partner with different schools or departments to supply students greater publicity to the issues lined within the three Disciplines, Tietz referred to. for instance, one of the cloth in the ISC self-discipline may be lined in computer science or management counsel programs courses, she noted. Church talked about that CPA Evolution has inspired her “to reach across the aisle to the IT department” and confer with that branch’s head about how they can work collectively.

Practitioners will want to pay consideration to the CPAEMC as a result of “it’s a signal as to where the profession is headed and gives you an idea of what your new hires should be organized to do,” Church observed. “It exhibits the evolution within the career that we’ve all been looking at over the last 10 years.”

“I’m joyful the basics of accounting were retained,” she brought, “however I’m additionally excited to look the occupation embracing rising and disruptive applied sciences.”

The AICPA and NASBA are introducing the CPAEMC to educators all the way through a free two-day launch adventure through which contributors of the CPAEMC task forces talk about subject matters and getting to know objectives for their discipline areas intensive.

The AICPA is featuring educators with elements they could use to help put into effect the CPAEMC at their faculties and combine extra technology into their classes. Educators can access these supplies throughout the tutorial aid Hub and acquire updates via signing up for the free added credit score e-newsletter, becoming a member of the AICPA’s academics LinkedIn group, or journeying EvolutionofCPA.org.

— Courtney L. Vien (Courtney.Vien@aicpa-cima.com) is a JofA senior editor.




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