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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.

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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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

• Government-wide financial statements
• 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

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
• Economic business cycles
• 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
• Processing integrity
• Information security/availability
• IT governance
• Systems development of maintenance

Operations Management (15 to 25%)

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

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CPA AA Exam Syllabus Topics: