CPA AA valid exam dumps : Audit & Insurance

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

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%)

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

Financial Management (11 to 21%)

• Capital structure
• Financial valuation methods
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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CPA AA Exam Syllabus Topics: