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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%)
- Planning an engagement
- Entity's internal control
- Assessing and identifying the risk of material misstatement
- Materiality
- Debtor-creditor relationships
- 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 management
- Communication with component auditors
- Engagement documentation
- Ethics and professional conduct
Obtaining Evidence & Performing Further Procedures (30 to 40%)
- Acquisition and disposition of assets
- Internal control deficiencies and misstatements
- Sampling techniques
- Written representation
- Performing specific procedures to get evidence
- Subsequent events
Reporting and Forming Conclusions (15 to 25%)
- Reports on auditing engagements
- Reports on attestation engagements
- Other reporting considerations
- Review service engagements
- Reporting on compliance
2. Regulation (REG)
Objectives covered by this section:
Federal Tax Procedures, Professional Responsibilities, and Ethics (10 to 20%)
- Federal tax procedures
- Responsibilities in tax practice
- Licensing and disciplinary systems
- Legal duties
Business Law (10 to 20%)
- Government regulation of business
- Business structure
- Debtor-creditor relationships
- Agency
- Contracts
Federal Taxation of Property Transactions (12 to 22%)
- Acquisition and disposition of assets
- Determination of taxable estate
- Cost recovery
- Estate and gift taxation
- Gift tax deductions
- Gift tax annual exclusion
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
- Alternative Minimum Tax
- Passive activity losses
Federal Taxation of Entities (28 to 38%)
- C corporations
- Liquidation of business entities & tax treatment of formation
- Limited liability companies
- Trusts and estates
- Partnerships
- Tax-exempt organizations
- S corporations
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
- Conceptual framework
- Standard setting and conceptual framework for nonbusiness entities
- Special purpose framework
Select Financial Statement Accounts (30 to 40%)
- Cash and cash equivalents
- Property, plant, and equipment
- Compensation benefits
- Income taxes
- Long-term debt
- Investments
- Intangible assets
- Inventory
Select Transactions (20 to 30%)
- Research and development costs
- Accounting changes and error corrections
- Contingencies and commitments
- Differences between IFRS and U.S. GAAP
- Leases
- Foreign currency transaction and translation
- Fair value measurements
- Software costs
- Business combinations
- Nonreciprocal transfers
- Derivatives and hedge accounting
- 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
- Internal control frameworks
- ERM (Enterprise Risk Management) frameworks
Economic Concepts and Analysis (17 to 27%)
- Economic business cycles
- Market influences on business
- Financial risk management
Financial Management (11 to 21%)
- Working capital
- Financial valuation methods
- Capital structure
Information Technology (15 to 25%)
- Systems development of maintenance
- Information security/availability
- IT governance
- Role of information technology business
- Processing integrity
Operations Management (15 to 25%)
- Planning techniques
- Cost accounting
- Process management
- Performance management
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CPA AA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Internal Controls | - Control testing and evaluation - Internal control systems and components |
| Professional Ethics and Legal Responsibilities | - Auditor independence and professional conduct - APES 110 Code of Ethics |
| Audit Reporting | - Modifications to audit opinion - Audit opinions and reports |
| Audit Planning and Risk Assessment | - Risk of material misstatement - Materiality and audit strategy - Understanding the entity and its environment |
| Audit and Assurance Fundamentals | - Types of assurance engagements - Nature and purpose of audit and assurance |
| Audit Evidence and Procedures | - Audit procedures and techniques - Sampling and substantive testing |
