CPA AA : Audit & Insurance

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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
• Entity's internal control
• Planning an engagement
• Debtor-creditor relationships
• Materiality
• Specific areas of engagement risk

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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%)

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

Operations Management (15 to 25%)

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

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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. Real4test 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. Real4test 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.

How to study the Certified Public Accountant (CPA) Exam

In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.

As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.

CPA AA Exam Syllabus Topics: