Certified Public Accountant (CPA) Exam Certification Path

The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

Reporting on compliance
Other reporting considerations
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%)

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

Standard-Setting, Conceptual Framework, and Financial Reporting (25 to 35%)

Standard setting for non-business entities
Public company reporting topics
General-purpose financial statements
Special purpose framework
Conceptual framework
Standard setting and conceptual framework for nonbusiness entities

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)