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.

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

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%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Capital structure
• Financial valuation methods
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

CPA AA Exam Syllabus Topics: