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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Working capital
• Financial valuation methods
• Capital structure

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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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

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

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