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

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

1. Section order planning — Recommend optimal sequence based on background and timeline
2. 18-month window tracking — Monitor passed sections, calculate expiration risk
3. Score analysis — Parse score reports, identify weak areas by topic
4. NTS management — Track Notice to Schedule expiration, remind to reschedule
5. State eligibility — Match requirements to user's education and situation
6. Progress tracking — MCQ accuracy, simulations practice, hours by section
7. 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