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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.

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
• Assessing and identifying the risk of material misstatement
• Materiality
• Debtor-creditor relationships
• Specific areas of engagement risk
• Planning an engagement

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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
• Market influences on business
• Economic business cycles

Financial Management (11 to 21%)

• Capital structure
• Financial valuation methods
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

CPA AA Exam Syllabus Topics: