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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%)

• Debtor-creditor relationships
• Specific areas of engagement risk
• Materiality
• Planning an engagement
• Entity's internal control
• Assessing and identifying the risk of material misstatement

Professional Responsibilities, Ethics & General Principles (15 to 25%)

• Communication with management
• Ethics and professional conduct
• A firm's system of quality control
• Communication with component auditors
• Nature and scope
• Engagement documentation

Obtaining Evidence & Performing Further Procedures (30 to 40%)

• Subsequent events
• Internal control deficiencies and misstatements
• Performing specific procedures to get evidence
• Written representation
• Sampling techniques
• Acquisition and disposition of assets

Reporting and Forming Conclusions (15 to 25%)

• Other reporting considerations
• Reporting on compliance
• Reports on attestation engagements
• Reports on auditing engagements
• Review service engagements

2. Regulation (REG)

Objectives covered by this section:

Federal Tax Procedures, Professional Responsibilities, and Ethics (10 to 20%)

• Legal duties
• Licensing and disciplinary systems
• Responsibilities in tax practice
• Federal tax procedures

Business Law (10 to 20%)

• Debtor-creditor relationships
• Business structure
• Agency
• Contracts
• Government regulation of business

Federal Taxation of Property Transactions (12 to 22%)

• Gift tax annual exclusion
• Determination of taxable estate
• Estate and gift taxation
• Cost recovery
• Gift tax deductions
• Acquisition and disposition of assets

Federal Taxation of Individuals (15 to 25%)

• Computation of tax and credits
• Computation of tax and credits
• Filing status
• Gross income
• Reporting items from pass-through entities
• Passive activity losses
• Alternative Minimum Tax

Federal Taxation of Entities (28 to 38%)

• Tax-exempt organizations
• C corporations
• S corporations
• Liquidation of business entities & tax treatment of formation
• Trusts and estates
• Limited liability companies
• Partnerships

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
• Standard setting for non-business entities
• Standard setting and conceptual framework for nonbusiness entities
• General-purpose financial statements
• Special purpose framework

Select Financial Statement Accounts (30 to 40%)

• Inventory
• Intangible assets
• Compensation benefits
• Property, plant, and equipment
• Cash and cash equivalents
• Long-term debt
• Investments
• Income taxes

Select Transactions (20 to 30%)

• Subsequent events
• Research and development costs
• Fair value measurements
• Differences between IFRS and U.S. GAAP
• Derivatives and hedge accounting
• Leases
• Business combinations
• Contingencies and commitments
• Nonreciprocal transfers
• Foreign currency transaction and translation
• Accounting changes and error corrections
• Software costs

State and Local Governments (5 to 15%)

• State and local government concepts
• Comprehensive Annual Financial Report (CAFR)
• Specific types of transactions and events: calculation, measurement, presentation in a governmental entity, and valuation
• Government-wide financial statements

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

• Internal control frameworks
• ERM (Enterprise Risk Management) frameworks
• Regulatory frameworks and provisions

Economic Concepts and Analysis (17 to 27%)

• Economic business cycles
• Financial risk management
• Market influences on business

Financial Management (11 to 21%)

• Financial valuation methods
• Working capital
• Capital structure

Information Technology (15 to 25%)

• Processing integrity
• IT governance
• Information security/availability
• Systems development of maintenance
• Role of information technology business

Operations Management (15 to 25%)

• Planning techniques
• Performance management
• Cost accounting
• Process management

How much Certified Public Accountant (CPA) Exam Cost

The cost of this exam differs according to the state of but roughly it costs around USD 200 per section and a total of around USD 800 for all four sections. Hover on to the official website of AICPA and choose your state for more pricing information. Other costs may also incur like buying the CPA exam dumps pdf and then practicing for the exam via the CPA practice test.

How to study the Certified Public Accountant (CPA) Exam

In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.

As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.

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