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Exam Contents

Exam process

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

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)
• Government-wide financial statements
• State and local government concepts

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%)

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

Financial Management (11 to 21%)

• Financial valuation methods
• Working capital
• Capital structure

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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Who should take the Certified Public Accountant (CPA) Exam

To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.

What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

• Language of Exam: English
• Duration of Exam: 16 hours of total
• Passing score: 75 for each section
• Format: Multiple choice, Task-based, communication tasks

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CPA AA Exam Syllabus Topics: