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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.

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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

• Reporting on compliance
• Review service engagements
• Other reporting considerations
• Reports on auditing engagements
• Reports on attestation 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
• Legal duties
• Responsibilities in tax practice

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

• Government-wide financial statements
• 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

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

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

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
• Capital structure
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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CPA AA Exam Syllabus Topics: