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Study Guide

Exam Contents

Exam process

FAQs and Guide

What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

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

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How much Certified Public Accountant (CPA) Exam Cost

The cost of this exam differs according to the state of but roughly it costs around USD 200 per section and a total of around USD 800 for all four sections. Hover on to the official website of AICPA and choose your state for more pricing information. Other costs may also incur like buying the CPA exam dumps pdf and then practicing for the exam via the CPA practice test.

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

• Reports on attestation engagements
• Reporting on compliance
• Review service engagements
• 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%)

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

• S corporations
• Tax-exempt organizations
• Trusts and estates
• C corporations
• Liquidation of business entities & tax treatment of formation
• 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%)

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

• Government-wide financial statements
• Specific types of transactions and events: calculation, measurement, presentation in a governmental entity, and valuation
• State and local government concepts
• 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%)

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

Financial Management (11 to 21%)

• Working capital
• Capital structure
• Financial valuation methods

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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