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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
• Entity's internal control
• Planning an engagement
• Specific areas of engagement risk

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

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%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Capital structure
• Working capital
• Financial valuation methods

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

Difficulty in Writing Certified Public Accountant (CPA) Exam

In the accounting industry, any aspiring accountant who wants to sit for the CPA Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough.

However, today's developments in accounting technology and new compliance laws mean that in addition to 30 hours of graduate education, the AICPA has changed the educational requirement to include 120 semester hours in a bachelor's degree accounting program. In most US nations, these standards are implemented. As a result, a master's degree in the field or a similar industry is required for most aspiring accountants wanting to take this exam.

One of the key problems faced by most candidates is to choose the right research materials for their exam preparation since they use the internet to find too much data that makes it difficult for them to trust, which would be helpful for them. CPA practice exam dumps are designed in such a way to make better preparatory material. Certified Public Accountant (CPA) Exam is not an easier one and can turn out to be a very difficult certification if not well prepared. We always recommend studying these exam dumps and then take the CPA practice exams before actually appearing for the exam. Applicants may, however, clear the exam with the right concentration and the right preparation material. Prep4cram have the most up-to-date CPA exam dumps, having a fair understanding of the question trend being asked in real certification with the help of these questions. Prep4cram also include practice testing, which proves to be an outstanding forum for testing the information gained. Refer to the links down below to access the study materials.

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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

CPA AA Exam Syllabus Topics: