CPA syllabus and Exam related details

CPA syllabus: CPA is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services directly to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws in order to allow practice in their state by CPAs from other states. Although state licensing requirements vary, the minimum standard requirements include the passing of the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience.

CPA syllabus

There is a peculiar aesthetic pleasure in constructing the form of a syllabus, or a book of essays, or a course of lectures. Visions and shadows of people and ideas can be arranged and rearranged like stained-glass pieces in a window, or chessmen on a board.

A. S. Byatt

CPA syllabus

Here we will follow this table of content and walk you through step wise step for full detailed information about the exam and syllabus.

1. CPA Exam Subjects

2. CPA EXAM STRUCTURE AND SYLLABUS

3. US CPA Curriculum

1) CPA Exam Subjects: what are the subjects we should prepare for?

CPA Exam Subjects : The 4 sections of the CPA exam are as follows:

1. Auditing and Attestation (AUD),
2. Financial Accounting and Reporting (FAR)
3. Regulation (REG),
4. Business Environment Concepts (BEC)

CPA Exam Subjects : Auditing and Attestation (AUD)

Considered as the most difficult section of the CPA exam, this section mainly focuses on the all aspects of auditing. This section tests the examinee’s ability to handle professional tasks of certified public accountant and how they would further apply in real-life scenarios.

Auditing and Attestation covers:

• The basic principles of auditing and designing of audit plans.

• It enables you to learn and prepare audit reports with ease.

• It encompasses compilations and attestation engagements to maintain a professional code of conduct during audit process.

• You will have to give a demonstration of their awareness level with regards to International Auditing and their standards.

• It also includes understanding risk assessment.

FOR MORE INFORMATION YOU CAN CLICK CPA EXAM SUBJECT

2) CPA EXAM STRUCTURE AND SYLLABUS: Lets try to know what and how this subjects are important to us and what are there structures.

This is how subjects are designed in exam. For more details on this CLICK  CPA EXAM STRUCTURE AND SYLLABUS

Topic	Percentage
Engagement Acceptance and Understanding the Assignment	12% – 16%
Understanding the Entity and Its Environment (including Internal Control	16% – 20%
Performing Audit Procedures and Evaluating Evidence	16% – 20%
Evaluating Audit Findings, Communications, and Reporting	16% – 20%
Accounting and Review Services Engagements	12% – 16%
Professional Responsibilities	16% – 20%

CPA syllabus & US CPA Curriculum : Just like Chartered Accountants (CA’s) are granted a license to practice the profession of Accountancy & Taxation in India, similarly Certified Public Accountants (CPA) are granted the license to practice in US. In some countries, these qualified accountants are called Chartered Accountants (CA’s) and in some countries these are called as Certified Public Accountants.

This Accounting qualification is called Certified Public Accountant in the US and to become a CPA, a Candidate is required to fulfil the 3E’s i.e.

1. Education

2. Examination

3. Experience

To become a Certified Public Accountant, a candidate has to successfully clear all the exams conducted by the American Institute of Certified Public Accountants (AICPA). This is a uniform exam conducted by the AICPA and is the same across all the 55 states in the US.

CPA syllabus and curriculum

US CPA Curriculum : The eligibility requirement and the experience required to become a Certified Public Accountant varies from state to state and different states have mandated different eligibility requirements as determined by their respective state boards of accountancy. All these 55 states are members of the NASBA (National Association of State Boards of Accountancy).

As the minimum education and experience requirement are set by the States, a CPA License is only valid for the state from where it has been taken and not for the whole USA. However, a CPA holder can practice in a different state as well provided he meets the eligibility norms of that state. The eligibility requirement of each state is given here.

The Exam for becoming a Certified Public Accountant is an online computer based exam held at more than 400 prometric centres across the US. The Exam is conducted twice every quarter. These months in which the testing is available are called “Testing Windows”. The testing schedule is as follows:­

Testing is Available	Not Available
January & February	March
April & May	June
July & August	September
October & November	December

CPA syllabus & US CPA Curriculum

The subject areas and times allotted per subject are:
Auditing and Attestation (AUD) – 4.5 hours
Financial Accounting and Reporting (FAR) – 3 hours
Regulation (REG) – 2.5 hours
Business Environment and Concepts (BEC) – 4 hours

Candidates may apply to take one or more sections of the exam during a “testing window” but each section may only be taken once during a testing window.  A “testing window” is a three-month period of time during which the candidate is able to take the exam.  There are four “testing windows” each year.  The exam is not offered during the last month of each window (referred to as “dark”) to allow for maintenance on the system.

The testing windows are as follows:
January 1 – February 28 (March dark)
April 1 – May 31 (June dark)
July 1 – August 31 (September dark)
October 1 – November 30 (December dark)

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CPA syllabus

CPA syllabus

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