Online CPA Certification Course Subjects/Syllabus

CPA Existing Exam Structure (4 Subjects-4 Exams)

Business Environment and Concepts (BEC)

• Economic Concepts and Analysis
• Financial Management
• Information Systems and Communications
• Strategic Planning
• Operations Management

Auditing & Attestation (AUD)

• Engagement Acceptance & understanding the environment
• Understanding the entity and its environment
• Performing Audit procedures & evaluating evidence
• Evaluating Audit findings, communications & reporting
• Accounting & review services engagement
• Professional responsibilities

Taxation & Regulations (REG)

• Ethics, Professional, and Legal Responsibilities
• Business Law
• Federal Tax Process, Procedures, Accounting, and Planning
• Evaluating Audit findings, communications & reporting
• Federal Taxation of Property Transactions
• Federal Taxation of Individuals
• Federal Taxation of Entities

Financial Accounting & Reporting (FAR)

• Conceptual Framework, Standard Setting and presentation of Financial Statements Financial
• Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation and Disclosures
• Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
• Governmental Accounting and Reporting
• Not-for-Profit (Nongovernmental) Accounting and Reporting

CPA Upcoming Exam Structure (6 Subjects-4 Exams)

Compulsory Topics

Elective Topics (Choose Any 1)

Auditing & Attestation (AUD)

• Area I - Ethics, Professional Responsibilities and General Principles
• Area II – Assessing Risk and Developing a Planned Response
• Area III – Performing Further Procedures and Obtaining Evidence
• Area IV - Forming Conclusions and Reporting

Information System & Controls (ISC)

• Area I – Information Systems and Data Management
• Area ll – Security, Confidentiality and Privacy
• Area III – Considerations for System and Organization Controls (SOC) Engagements

Taxation & Regulations (REG)

• Area I – Ethics, Professional Responsibilities and Federal Tax Procedures
• Area II – Business Law
• Area III – Federal Taxation of Property Transactions
• Area IV – Federal Taxation of Individuals
• Area V – Federal Taxation of Entities (including tax preparation)

Business Analysis & Reporting (BAR)

• Area I – Business Analysis
• Area II – Technical Accounting and Reporting
• Area III – State and Local Governments

Financial Accounting & Reporting (FAR)

• Area I – Financial Reporting
• Area II – Select Balance Sheet Accounts
• Area III – Select Transactions

Tax Compliance & Planning (TCP)

• Area I – Tax Compliance and Planning for Individuals and Personal Financial Planning
• Area II – Entity Tax Compliance
• Area III – Entity Tax Planning
• Area IV – Property Transactions (disposition of assets)

CPA Existing Exam Pattern

Papers

Count of Questions

Weightage of Score

MCQs: 62

TBUs: 5

MCQs: 50%

TBUs: 35%

MCQs: 72

TBUs: 9

MCQs: 50%

TBUs: 50%

MCQs: 66

TBUs: 9

MCQs: 50%

TBUs: 50%

MCQs: 76

TBUs: 9

MCQs: 50%

TBUs: 50%

CPA Upcoming Exam Pattern

MCQs: 78

TBUs: 7

MCQs: 50%

TBUs: 50%

MCQs: 50

TBUs: 7

MCQs: 50%

TBUs: 50%

MCQs: 72

TBUs: 8

MCQs: 50%

TBUs: 50%

MCQs: 50

TBUs: 7

MCQs: 50%

TBUs: 50%

MCQs: 82

TBUs: 6

MCQs: 60%

TBUs: 40%

MCQs: 68

TBUs: 7

MCQs: 50%

TBUs: 50%