CPA Curriculum
Curriculum of US CPA is widely recognized for its breadth and depth of concepts. The test also ensures that a candidate is thorough with the concepts required for an accounting professional to work in real life complex scenarios. The curriculum of CPA is spread across 4 subjects. These subjects also classify CPA into four exams that was discussed earlier on this page. They are:
BEC- Business Environment Concepts
AUD- Auditing and Attestation
FAR- Financial Accounting and Reporting
REG- Regulations
Syllabus
- Conceptual Framework, Standard Setting and presentation of Financial Statements (17-23%)
- Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation and Disclosures (27-33%)
- Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
- Governmental Accounting and Reporting (8% - 12%)
- Not-for-Profit (Nongovernmental) Accounting and Reporting (8%-12%)
- 4 hour Exam
- 66 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
Duration
Question Pattern
Syllabus
- Engagement Acceptance & understanding the environment (12-16%)
- Understanding the entity and its environment (16-20%)
- Performing Audit procedures & evaluating evidence (16-20%)
- Evaluating Audit findings, communications & reporting (16-20%)
- Accounting & review services engagement (12-16%)
- Professional responsibilities (16-20%)
- 4 hour Exam
- 72 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
Duration
Question Pattern
Syllabus
- Ethics, Professional, and Legal Responsibilities (15% -19%)
- Business Law (17% - 21%)
- Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)
- Evaluating Audit findings, communications & reporting (16-20%)
- Federal Taxation of Property Transactions (12% - 16%)
- Federal Taxation of Individuals (13% - 19%)
- Federal Taxation of Entities (18% - 24%)
- 4 hour Exam
- 76 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
Duration
Question Pattern
Syllabus
- Corporate Governance (16% - 20%)
- Economic Concepts and Analysis (16% - 20%)
- Financial Management (19% - 23%)
- Information Systems and Communications (15% - 19%)
- Strategic Planning (10% - 14%)
- Operations Management (12% - 16%)
- 4 hour Exam
- 62 multiple choice questions(50% Weightage) & 5 short task-based simulations (35% Weightage),Written communication( 15% Weightage)
Duration
Question Pattern
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