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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

• Alternative Minimum Tax
• Filing status
• Gross income
• 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%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

• Comprehensive Annual Financial Report (CAFR)
• State and local government concepts
• Government-wide financial statements
• 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%)

• Regulatory frameworks and provisions
• Internal control frameworks
• ERM (Enterprise Risk Management) frameworks

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Capital structure
• Working capital
• Financial valuation methods

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

It's widely acknowledged that the innovation of science and technology have greatly changed our life. We can imagine how important it is to acquire abundant knowledge to deal with current challenge. Getting a professional CPA Certified Public Accountant exam certification is the first step beyond all issues. Passing AA examination is an essential way to help you lay the foundation of improving yourself and achieving success in the future. Our AA valid exam pdf aims at making you ahead of others and dealing with passing the AA test. People are at the heart of our manufacturing philosophy, for that reason, we place our priority on intuitive functionality that makes our AA valid exam topics to be more advanced. The following descriptions will help you have a good command of our AA reliable exam simulations.

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