Menu
CPA Exam Sections | Format and Structure of Each Section

CPA EXAM SYLLABUS 

The entirety of the CPA exam syllabus is broken down into four sections. Each part of the Uniform examination is a 4-hour test that has different subjects to be covered.

The four sections of the CPA exam are as follows:

1. Auditing and Attestation (AUD):

This section mainly focuses on all aspects of auditing. This section tests the examinee’s ability to handle the professional tasks of a CPA and how they would further apply in real-life scenarios. It tests your knowledge of the audit process, AICPA professional code of conduct, compilations, reviews, and attest engagements.

The four content areas that this section focuses are given in the table below:

CONTENT AREAS ALLOCATION
AREA I Professional Responsibilities, Ethics and General Principles 15–25%
AREA II Assessing Risk and Developing a Planned Response 20–30%
AREA III Performing Further Procedures and Obtaining Evidence 30–40%
AREA IV Forming Conclusions and Reporting 15–25%


FAR covers the most information of all the exam sections. It tackles all the topics of financial accounting and reporting. The topics include the FASB framework, financial statement preparation, US GAAP rules, and IFRS rules.


2. Financial Accounting and Reporting (FAR):

FAR covers the most information of all the exam sections. It tackles all the topics of financial accounting and reporting. The topics include the FASB framework, financial statement preparation, US GAAP rules, and IFRS rules.

Given below is the content covered on FAR along with the percentages they make up on the exam:

CONTENT AREAS ALLOCATION
AREA I Standard-Setting, Conceptual Framework, and Financial Reporting 25–35%
AREA II Financial Statement Accounts 30–40%
AREA III Transactions 20–30%
AREA IV Local and State Governments 5–15%


3. Regulation (REG):

REG is the only exam that doesn’t cover accounting topics explicitly. This section focuses on business and individual taxation, business law, and ethics. The section comprises a combination of federal taxation and business law. 

Here’s a breakdown on what this section covers:

CONTENT AREAS ALLOCATION
AREA I Professional Responsibilities, Ethics, and Federal Tax Procedures 10–20%
AREA II Business Law 10–20%
AREA III Property Transaction Federal Taxation 12–22%
AREA IV Individual Federal Taxation 15–25%
AREA V Entity Federal Taxation 28–38%

4. Business Environment Concepts (BEC):

It is considered as one of the most challenging exams because of its extensive material and the fact that it deals with business and economic concepts like macro and microeconomics, cost accounting, management, and information systems. 

Here are the topics covered on BEC and what percentage they make up on the test:

CONTENT AREAS ALLOCATION
AREA I Corporate Governance 17–27%
AREA II Economic Concepts and Analysis 17–27%
AREA III Financial Management 11–21%
AREA IV Information Technology 15–25%
AREA V Operations Management 15–25%


CPA EXAM SECTIONS FORMAT

Each exam part is formatted into question blocks called testlets. Every CPA Exam section starts with 2 MCQ testlets that will be presented using a multistage adaptive delivery model. The difficulty level of the second testlet will be dictated by your performance in the first MCQ testlet dictates.
Multiple-choice questions (MCQs):

CPA Exam multiple-choice questions look similar to MCQs on other tests but can be more complicated. They have three parts:

1. Question stem: comprises the question being asked, details required for answering the question, and extra pieces of information
2. Correct answer choice: one of the four provided answer choices that is the best response to the question
3. The distractors: the three other answer choices that are there to distract you 

Task-based simulations (TBSs):

These are case studies that require you to apply your knowledge and skills to real work-related scenarios. To complete a TBSs, you must make use of the information found either in the question or in the exhibits provided in order to finish a task like filling in a series of blanks, performing a calculation, or revising a document. A specific type of TBS is the Document Review Simulation (DRS), which requires you to make an assessment of a document after referring to various resources. Another type is the Research task, which wants you to research authoritative literature and cite the appropriate guidance.
Written Communication Testlets:
These testlets test your technical writing and communication skills by having you write a memo or client letter in a word processor. 

Simandhar Education:

Simandhar is the official partner of Becker and AICPA - Largest Training provider for US CPA, US CMA , IFRS and EA courses in India with offices in Bangalore, Hyderabad, Delhi, Ahmedabad, Gurgaon, Kerala, Cochin (Kochi), Trivandrum, Kottayam, Kozhikode, Malappuram, Chennai, and Mumbai.

Learn how to use CPA, from First basics to advanced techniques, with online video tutorials taught by industry Experts. Simandhar Education is best leading CPA Exam in India. Contact [email protected] 919390785925.

Hurry up !! 

CPA exam now in India and Simandhar Education will help you to achieve it.

Comments

  1. Shipra

    Thank you for the information

  2. GAURAV YADAV

    Really very happy to say,your post is very interesting to read.I never stop myself to say something about it.You’re doing a great job.Keep it up

  3. suma

    Good Post.... Nice Information.............

  4. suma

    Good Post.... Nice Information.............

  5. suma

    Good Post.... Nice Information.............

Add Comment