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Difficulty in Writing Certified Public Accountant (CPA) Exam

In the accounting industry, any aspiring accountant who wants to sit for the CPA Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough.

However, today's developments in accounting technology and new compliance laws mean that in addition to 30 hours of graduate education, the AICPA has changed the educational requirement to include 120 semester hours in a bachelor's degree accounting program. In most US nations, these standards are implemented. As a result, a master's degree in the field or a similar industry is required for most aspiring accountants wanting to take this exam.

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How to Prepare For Certified Public Accountant (CPA) Exam

Preparation Guide for Certified Public Accountant (CPA) Exam

Introduction

For practitioners aspiring to become CPAs, the Standardized Certified Public Accountant test is a credentialing exam. The CPA exam tests are graded and governed by the American Institute of Certified Public Accountants (AICPA) and by the National Association of State Accountancy Boards (NASBA).

The American Institute of Certified Public Accountants (AICPA) is the United States' national professional association of Certified Public Accountants (CPAs), with more than 418,000 members in business and industry, public practice, government, education, student affiliates, and foreign associates in 143 countries. Established in 1887, the association sets ethical guidelines for audits of private businesses, non-profit organizations, federal, state, and local governments for the profession and U.S. auditing standards. It also establishes the Standardized CPA Test and rates it. The AICPA has offices in New York City; Durham, NC; Washington DC; and Ewing, NJ.

This exam guide is intended to get you to know about the exam details and help you to prepare for the Certified Public Accountant (CPA) Exam successfully. This guide includes information on the certification test target audience, recommended preparation and documentation, and a full list of exam targets, all to help you obtain a passing grade. To increase your chances of passing the test, AICPA strongly recommends a mix of on-the-job experience, a study of CPA exam dumps, course attendance, and self-study.

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

• C corporations
• S corporations
• Partnerships
• Limited liability companies
• Liquidation of business entities & tax treatment of formation
• 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%)

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

• Accounting changes and error corrections
• Research and development costs
• Subsequent events
• Contingencies and commitments
• Derivatives and hedge accounting
• Fair value measurements
• Software costs
• Differences between IFRS and U.S. GAAP
• Business combinations
• Nonreciprocal transfers
• Foreign currency transaction and translation
• 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
• Government-wide financial statements
• Comprehensive Annual Financial Report (CAFR)

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Financial valuation methods
• Working capital
• Capital structure

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

• Performance management
• Cost accounting
• Planning techniques
• 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.

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CPA AA Exam Syllabus Topics: