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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.

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.

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Study Guide

Exam Contents

Exam process

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

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
• Standard setting for non-business entities
• Special purpose framework
• Conceptual framework
• General-purpose financial statements

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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%)

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

Financial Management (11 to 21%)

• Financial valuation methods
• Working capital
• Capital structure

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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