Knowledge Assessment and Foundational Development
Build skills for the KA and FD exams and beyond
Starting the CPA Professional Program? Densmore’s Knowledge Assessment and Foundational Development resources are designed to help you refine and sharpen your technical knowledge and skills to make meaningful progress towards your CPA designation.
Cover the Essentials for the KA and FD exams
We built our Essentials courses based on the CPA exam blueprints. They’re designed to refresh your existing technical knowledge and provide opportunities to assess and practice the application of that knowledge.
- Understand how to perform effective technical review
- Learn how to approach and debrief objective-style questions and testlets
- Access relevant objective-style questions that mirror the exams
- Select the right resource for you — the full Essentials course or a practice exam if you are tight on time
Knowledge Assessment
The Knowledge Assessment (KA) exam is designed to evaluate whether a candidate has the foundational knowledge required to enter the CPA Professional Program without the traditional required post-secondary accounting and business credits. The KA exam is a 5-hour exam consisting of 150 objective-style questions, split into two sections:
- Part A (3 hours, 90 marks): Covers the specific and foundational competency areas other than Financial Reporting (FR) and Management Decision-Making and Information (Data) Systems/Technology (MDMIST)
- Part B (2 hours, 60 marks): 50% FR and 50% MDMIST
Foundational Development
The objective of the Foundational Development (FD) module and exam is to build your technical knowledge and decision-making competencies before advancing to the CPA Core and CPA Leadership modules. The FD exam is a 5-hour exam consisting of:
- Objective-style questions (50 marks)
- Testlets – scenario-based set of shared questions (4-8 testlets worth 100 marks)
The KA and FD Essentials courses and practice exams will be available for purchase in early December 2026.
Frequently Asked Questions
Will there be a way to enter the new CPA Professional Program if I do not have an undergraduate degree in business and accounting?
Yes. Candidates without an undergraduate degree in business and accounting will be required to complete a Knowledge Assessment before entering the program. This assessment is meant to test whether you have the prerequisite knowledge required to be successful in the new CPA Professional Program. More information on the Knowledge Assessment exam can be found here.
What types of objective-format questions could be tested?
Objective-format questions on the KA and FD exams include:
- Multiple choice
- Multiple response
- Fill in the blank
- Drop-down lists
What are testlets?
Testlets are a group of objective-format questions based on a small case scenario. Testlets may range from 10 marks (20 minutes) to 30 marks (60 minutes). The FD exam will contain 4-8 testlets, worth 67% of the available marks.
Can I work through Densmore’s Core – Common or Licensure Essentials course at the same time as I am taking the CPA Core module?
Yes, Densmore’s Core Essentials course integrates the module requirements with Densmore’s course content to provide you with an integrated study plan to streamline your studies.
How long will I have access to Densmore’s CPA Professional Program resources?
Access to the Knowledge Assessment and Foundational Development Essentials courses expire two (2) years from the date of purchase. Access to the CPA Core, Leadership, and Professional Readiness Essentials courses and all practice exams expire one (1) year from the date of purchase. If you are still working on these modules/exams and need an extension of your access, please contact info@densmorecpa.com.
I already purchased the Knowledge Assessment Essentials course. Is there a discount available if I purchase the Foundational Development Essentials course?
If you’ve taken our Knowledge Assessment Essentials course, we offer a discount of 50% + tax upon registration in our Foundational Development Essentials course. If this applies to you, please register online and then email us at info@densmorecpa.com. We will refund your original form of payment for the discount.