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Introduction to Certified Public Accountant (CPA) Exam

Passing all four sections of the Uniform CPA Test is one of the first steps to being a licensed CPA. The CPA Exam is a computer-based examination conducted by the AICPA, consisting of four parts evaluating the minimum knowledge and skills needed by a CPA. The new version of the exam takes 16 hours in total.

While each state/jurisdiction has its particular criteria for obtaining a CPA license, they all require the CPA Exam to be passed by an applicant, and you have 18 months to complete all four sections of the CPA Exam (the clock starts ticking after you pass the first section), so be aware of scheduling and preparing.

The exam contains the following four main parts which are further described in details in the following section:

• Business Environment and Concepts (BEC)
• Financial Accounting and Reporting (FAR)
• Regulation (REG)
• Auditing and Attestation (AUD)

See the CPA practice exams to get a know-how of how these sections are divided. The AUD section offers questions based on professional obligations, ethics, risk assessment in the production of plan responses, the performance of procedures and facts, and drawing conclusions and reporting of accounting information. The BEC chapter discusses topics related to corporate governance, economic concepts, and interpretation, financial management, IT, and operations management. The FAR section consists of questions that emphasize the conceptual structure and financial reporting, the selection of accounts of financial statements, the selection of transactions, and the application of state and local governments to accounting work. The REG section consists of topics that concentrate on ethics, federal tax practices, professional obligations, business law, federal property transaction taxation, federal individual taxation, and federal agency taxation.

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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

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

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

• A firm's system of quality control
• Engagement documentation
• Ethics and professional conduct
• Nature and scope
• 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%)

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

• C corporations
• Limited liability companies
• Liquidation of business entities & tax treatment of formation
• S corporations
• Tax-exempt organizations
• Partnerships
• 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 for non-business entities
• Conceptual framework
• Public company reporting topics
• General-purpose financial statements
• Special purpose framework
• Standard setting and conceptual framework for nonbusiness entities

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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%)

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

Financial Management (11 to 21%)

• Working capital
• Capital structure
• Financial valuation methods

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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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.