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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%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Working capital
• Financial valuation methods
• Capital structure

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

CPA AA Exam Syllabus Topics: