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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

• Limited liability companies
• Partnerships
• Trusts and estates
• S corporations
• C corporations
• 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
• Special purpose framework
• Standard setting for non-business entities
• General-purpose financial statements
• Public company reporting topics
• Standard setting and conceptual framework for nonbusiness entities

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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%)

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

Financial Management (11 to 21%)

• Financial valuation methods
• Capital structure
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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Who should take the Certified Public Accountant (CPA) Exam

To have a CPA designation, many businesses prefer their accountants. Applicants winning their CPA title will find themselves more hirable and will be better paid. People who wish to become business accountants and explore its dynamic culture to jump-start their certification and lifelong learning goals should take this exam. To become eligible for the exam, a candidate must have completed a 120 program approved by NYSED. As a non-official prerequisite, candidates must have studied the CPA exam dumps. Also, they must have completed their bachelor's degree with accounting as their major.

CPA AA Exam Syllabus Topics: