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Topics of Certified Public Accountant (CPA) Exam
The CPA Exam test consists of four, four-hour sections. You must clear all four sections within 18 months with a minimum score of 75 on each part. The core topics for each of the four sections are listed below. These contents are likely to be used for the examination. However, on any particular delivery of the test, other similar topics could also appear.
It is recommended that, where possible, the applicant uses these contents and/or other resources to provide background information on the exam objectives. The syllabus for the Certified Public Accountant (CPA) Exam is listed below with detail of each section and their topics:
1. Auditing and Attestation (AUD)
Objectives covered by this section:
Developing a Planned Response & Assessing Risk (20 to 30%)
- Assessing and identifying the risk of material misstatement
- Materiality
- Specific areas of engagement risk
- Planning an engagement
- Entity's internal control
- Debtor-creditor relationships
Professional Responsibilities, Ethics & General Principles (15 to 25%)
- Ethics and professional conduct
- Nature and scope
- A firm's system of quality control
- Communication with management
- Communication with component auditors
- Engagement documentation
Obtaining Evidence & Performing Further Procedures (30 to 40%)
- Performing specific procedures to get evidence
- Internal control deficiencies and misstatements
- Subsequent events
- Sampling techniques
- Written representation
- Acquisition and disposition of assets
Reporting and Forming Conclusions (15 to 25%)
- Reports on attestation engagements
- Reports on auditing engagements
- Other reporting considerations
- Reporting on compliance
- Review service engagements
2. Regulation (REG)
Objectives covered by this section:
Federal Tax Procedures, Professional Responsibilities, and Ethics (10 to 20%)
- Legal duties
- Federal tax procedures
- Licensing and disciplinary systems
- Responsibilities in tax practice
Business Law (10 to 20%)
- Contracts
- Government regulation of business
- Business structure
- Agency
- Debtor-creditor relationships
Federal Taxation of Property Transactions (12 to 22%)
- Determination of taxable estate
- Gift tax deductions
- Gift tax annual exclusion
- Acquisition and disposition of assets
- Cost recovery
- Estate and gift taxation
Federal Taxation of Individuals (15 to 25%)
- Alternative Minimum Tax
- Computation of tax and credits
- Computation of tax and credits
- Gross income
- Reporting items from pass-through entities
- Passive activity losses
- Filing status
Federal Taxation of Entities (28 to 38%)
- Partnerships
- C corporations
- Tax-exempt organizations
- Liquidation of business entities & tax treatment of formation
- Limited liability companies
- S corporations
- Trusts and estates
3. Financial Accounting and Reporting (FAR)
Objectives covered by this section:
Standard-Setting, Conceptual Framework, and Financial Reporting (25 to 35%)
- Conceptual framework
- Public company reporting topics
- General-purpose financial statements
- Special purpose framework
- Standard setting for non-business entities
- Standard setting and conceptual framework for nonbusiness entities
Select Financial Statement Accounts (30 to 40%)
- Intangible assets
- Cash and cash equivalents
- Investments
- Compensation benefits
- Inventory
- Income taxes
- Long-term debt
- Property, plant, and equipment
Select Transactions (20 to 30%)
- Derivatives and hedge accounting
- Accounting changes and error corrections
- Subsequent events
- Nonreciprocal transfers
- Business combinations
- Differences between IFRS and U.S. GAAP
- Fair value measurements
- Software costs
- Foreign currency transaction and translation
- Research and development costs
- Contingencies and commitments
- Leases
State and Local Governments (5 to 15%)
- State and local government concepts
- Specific types of transactions and events: calculation, measurement, presentation in a governmental entity, and valuation
- Comprehensive Annual Financial Report (CAFR)
- Government-wide financial statements
4. Business Environment and Concepts (BEC)
Objectives covered by this section:
Corporate Governance (17 to 27%)
- Regulatory frameworks and provisions
- ERM (Enterprise Risk Management) frameworks
- Internal control frameworks
Economic Concepts and Analysis (17 to 27%)
- Financial risk management
- Economic business cycles
- Market influences on business
Financial Management (11 to 21%)
- Financial valuation methods
- Capital structure
- Working capital
Information Technology (15 to 25%)
- Processing integrity
- Role of information technology business
- Systems development of maintenance
- Information security/availability
- IT governance
Operations Management (15 to 25%)
- Cost accounting
- Planning techniques
- Process management
- Performance management
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How to book the Certified Public Accountant (CPA) Exam
Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
- Step 1: Determine your eligibility from the NASBA website by clicking here
- Step 2: Select a jurisdiction where you want to become a licensed CPA
- Step 3: Access the application by clicking here
- Step 4: Complete the application, prepare from the CPA exam dumps and submit all required documents
- Step 5: Schedule your exam by following this link
CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Audit Planning and Risk Assessment | - Understanding the entity and its environment - Materiality and audit strategy - Risk of material misstatement |
| Audit and Assurance Fundamentals | - Types of assurance engagements - Nature and purpose of audit and assurance |
| Internal Controls | - Control testing and evaluation - Internal control systems and components |
| Audit Evidence and Procedures | - Sampling and substantive testing - Audit procedures and techniques |
| Audit Reporting | - Audit opinions and reports - Modifications to audit opinion |
| Professional Ethics and Legal Responsibilities | - APES 110 Code of Ethics - Auditor independence and professional conduct |
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