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

Certified Public Accountant (CPA) Exam Certification Path

The certification path for the Certified Public Accountant (CPA) Exam consists of this Uniform CPA Examination with 4 sections that can be taken separately as in one section per test window or all sections at once. After clearing these 4 sections, an ethics exam must also be cleared before your license could be processed.

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

• Review service engagements
• Reporting on compliance
• Other reporting considerations
• 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
• Federal tax procedures
• Licensing and disciplinary systems

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

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
• Comprehensive Annual Financial Report (CAFR)
• Government-wide financial statements

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

• Regulatory frameworks and provisions
• ERM (Enterprise Risk Management) frameworks
• 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%)

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

Operations Management (15 to 25%)

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