How to book the Certified Public Accountant (CPA) Exam

Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:

• Step 1: Determine your eligibility from the NASBA website by clicking here
• Step 2: Select a jurisdiction where you want to become a licensed CPA
• Step 3: Access the application by clicking here
• Step 4: Complete the application, prepare from the CPA exam dumps and submit all required documents
• Step 5: Schedule your exam by following this link

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

• Reports on attestation engagements
• Review service engagements
• Reporting on compliance
• 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
• Licensing and disciplinary systems
• Responsibilities in tax practice
• Legal duties

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

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%)

• 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
• Processing integrity
• IT governance
• Role of information technology business

Operations Management (15 to 25%)

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

CPA AA Exam Syllabus Topics: