CPA Exam: A Comprehensive Guide

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CPA Exam A Comprehensive Guide

• Four sections AUD, BEC, FAR, REG.
• 4-hour exam, 18-month testing window.
• Can select sections in any order.
• Retakes allowed in next testing window.

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AUD Section

• Conclusions and Reporting.
• Risk assessment, Response Development.
• Performing Further Procedures and Obtaining
  Evidence.
• Ethics, General Principles, and Professional
  Responsibilities.

3
BEC Section

• Economic Concepts and Analysis.
• Operations Management.
• Corporate Governance.
• Financial Management.
• Information Technology.

4
FAR Section

• Financial Accounting.
• Financial Statement Accounts.
• Transactions.
• Local and State Governments.
• Standard-Setting, Conceptual Framework, and
  Financial Reporting.

5
REG Section

• Business Law.
• Individual Federal Taxation.
• Property Transaction Federal Taxation.
• Entity Federal Taxation.
• Professional Responsibilities, Ethics, and
  Federal Tax Procedures.

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