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CPA Curriculum

The curriculum of US CPA is widely recognized for a wide range of in-depth knowledge. The test also ensures that a candidate is thorough with all the concepts that are required for an accounting professional to work in real life complex scenarios. The curriculum of CPA is spread across 4 subjects. These subjects further classify CPA into four exams which 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%)
  • Duration
  • 4 hour Exam
  • Question Pattern
  • 66 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
    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%)
  • Duration
  • 4 hour Exam
  • Question Pattern
  • 72 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
    Syllabus
  • Ethics, Professional, and Legal Responsibilities (15% -19%)
  • Business Law (17% - 21%)
  • ederal 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%)
  • Duration
  • 4 hour Exam
  • Question Pattern
  • 76 multiple choice questions (50% Weightage) & 9 short task-based simulations (50% Weightage)
    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%)
  • Duration
  • 4 hour Exam
  • Question Pattern
  • 62 multiple choice questions(50% Weightage) & 5 short task-based simulations (35% Weightage),Written communication( 15% Weightage)

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Comprehensive Study Material

The CPA experts meticulously prepare the study material provided by Becker with paperback and digital textbook which help the students to prepare well for all the four sections (AUD, BEC, FAR, & REG) of the CPA exam.

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