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AICPA PCAP-31-02 : PCAP Certified Associate in Python Programming Exam

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Test Number : PCAP-31-02
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PCAP Certified Associate in Python Programming Certification

Exam block #1: Control and Evaluations (25%)
Objectives covered by the block (10 test 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 test 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 test 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 test 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, studying and writing files, bytearray objects
read(), readinto(), readline(), write(), close() methods



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AICPA Certified information search

CAQ and AICPA liberate New ESG Reporting and Attestation Roadmap | PCAP-31-02 test Braindumps and Cheatsheet

The core for Audit best (CAQ) and American Institute of certified knowledgeable Accountants (AICPA) has released a new roadmap to provide audit practitioners with a blueprint to assist businesses in reaching their environmental, social, and governance (ESG) reporting dreams. The CAQ and AICPA are releasing the record at a watershed second for public and personal corporations’ ESG reporting: traders, patrons, and different stakeholders increasingly make decisions based on companies’ ESG practices, agencies increasingly document ESG assistance the use of based necessities and frameworks, and the Biden Administration has made climate risk a focus of its policy agenda. 

The roadmap, ESG Reporting and Attestation: A Roadmap for Practitioners, provides equipment to assist unbiased auditors inform their clients’ strategy to ESG disclosures, aid valued clientele examine whether to are looking for an attestation report on ESG counsel, and aid determine how to report ESG tips in a Securities and exchange fee (SEC) submission.

whereas ESG reporting has historically taken vicinity backyard of SEC submissions, there are expanding requires public organizations to contain ESG counsel, together with the influence of local weather change and diversity and inclusion metrics, into SEC submissions equivalent to proxy statements, annual experiences, and quarterly reports. further, rising expectations for ESG reporting come as many market stakeholders see the value of having some or all said ESG counsel subject to exterior attestation by an independent auditor.

“ESG is a rapidly evolving area of reporting, and while there is not any one-size-matches-all method, unbiased auditors have a vital position as this reporting continues to take form,” pointed out Dennis McGowan, CPA, Senior Director of the CAQ’s expert practice. “The auditing profession is steeped in bringing accountability, requisites-based mostly evaluation and objectivity to the overview of company-stated assistance – and these talents are transferable to those different areas of business-reported guidance like ESG information.”

The Roadmap additionally examines the background and evolution of ESG reporting, the latest traits driving against ESG’s inclusion in SEC filings and existing practices of disclosure and attestation over ESG counsel disclosed in SEC filings. The record includes examples of Vornado Realty have confidence and Etsy including, or relating to, attestation of an ESG file of their SEC submissions.

“With turning out to be company pastime in disclosing ESG assistance in SEC submissions, here is a extremely well timed useful resource for audit practitioners who are being referred to as on to function assurance engagements over these ESG disclosures,” spoke of Desiré Carroll, CPA, affiliation Senior manager – Public Accounting. “The Roadmap explores how and why ESG disclosures are being protected in SEC submissions and provides practitioners with insight into the risk and legal concerns associated with performing assurance engagements over such advice.”


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