CPA (Certified Public Accountant) Subjects List: Year-wise Syllabus, Semesters & Books
Pragati SinghSenior Executive - Content
The Certified Public Accountant (CPA) examination comprises four sections. Each section is conducted for a duration of four hours long. The section assesses the associated skills and the representative tasks a newly licensed CPA will have to perform to be considered competent. The CPA syllabus is divided into four sections. Each section of the CPA examination consists of Multiple-Choice Questions (MCQs) which carry equal weightage.
- List of CPA subjects at each level
- CPA Books
- 2.1 Popular CPA Authors with Book Name
- 2.2 Subject wise Recommended CPA Books
- CPA Exam
- 3.1 Auditing and Attestations (AUD)
- 3.2 Business Environment and Concepts (BEC)
- 3.3 Financial Accounting and Reporting (FAR)
- 3.4 Regulations (REG)
- CPA FAQs on the basis of PAA
List of CPA subjects at each level
Candidates can check the subjects below for the CPA examination
| Sections |
Contents |
Number of questions |
|---|---|---|
| Auditing and Attestations (AUD) |
AUD 2- Section Introduction AUD 6- Summary blueprint AUD 7- Area 1- Ethics, Professional Responsibilities and General Principles AUD 11- Area 2- Assessing Risk and Developing a Planned Response AUD 17- Area 3- Performing further procedures and obtaining evidence AUD 22- Area 4- Forming conclusions and reporting |
72 (MCQs), 8 (Task-based simulations) |
| Business Environment and Concepts (BEC) |
BEC 2- Section Introduction BEC 6- Summary Blueprint BEC 7- Area 1- Enterprise Risk Management, Internal Controls and Business Processes BEC 10- Area 2- Economics BEC 12- Area 3- Financial Management BEC 14- Area 4- Information Technology BEC 17- Area 5- Operations Management |
62 (MCQs), 4 (TBSs), 3 (Written Communication) |
| Financial Accounting and Reporting (FAR) |
FAR 2- Section Introduction FAR 6- Summary Blueprint FAR 7- Area 1- Conceptual framework, standard-setting, and financial reporting FAR 13- Area 2- Select financial statement accounts FAR 19- Area 3- Select transactions FAR 24- Area 4- State and Local Governments |
66 (MCQs), 8 (TBSs) |
| Regulations (REG) |
REG 2 – Section Introduction REG 5- Summary Blueprint REG 6- Area 1- Ethics, professional responsibilities and federal tax procedures REG 8- Area 2- Business Law REG 11- Area 3- Federal taxation of property transactions REG 14- Area 4- Federal taxation of individuals REG 16- Area 5- Federal taxation of entities |
76 (MCQs), 8 (TBSs) |
CPA Books
Popular CPA Authors with Book Name
| Book Name |
Author /Publisher |
|---|---|
| How To Pass The CPA Exam |
Stephanie NG |
| Questions for the CPA Exam |
McGraw Hill |
| CPAexcel Exam Review Study Guide |
Wiley |
| CPA Exam Review |
Becker |
Subject wise Recommended CPA Books
| Sections |
Book name |
Author |
|---|---|---|
| Auditing and Attestations (AUD) |
CPA Study Guide: Auditing & Attestation |
C. Allen Hansen |
| Business Environment and Concepts (BEC) |
CPA - Business Environment and Concept |
Muhammad Zain |
| Financial Accounting and Reporting (FAR) |
CPA excel Exam Review Study Guide: FAR |
O. Ray Whittington |
CPA Exam
The CPA examination is conducted for a duration of 16 hours. Each section of the CPA examination is conducted for a duration of four hours.
Auditing and Attestations (AUD)
The Auditing and Attestation (AUD) section of the CPA Examination tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.
Business Environment and Concepts (BEC)
The Business Environment and Concepts section of the CPA Examination tests skills and knowledge that a newly licensed CPA must demonstrate when performing:
- Audit, attest, accounting and review services
- Financial reporting
- Tax preparation
- Other professional services
Financial Accounting and Reporting (FAR)
This ection of CPA Examination assesses the knowledge and skills that a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (nonpublic and public), not-for-profit entities and state and local government entities.
Regulations (REG)
The Regulation (REG) section of the CPA Examination tests the knowledge and skills that a newly licensed CPA must show with respect to:
- U.S. federal taxation
- U.S. ethics and professional responsibilities related to tax practice
- U.S. business law
CPA FAQs on the basis of PAA
Q. What is CPA?
Q. Is CPA a certificate or degree?
Q. Can a CPA work in India?
Q. Which is better CA or CPA?
Q. Can I do CPA after 12th?
Q. What are the sections of CPA?
Q. What is the duration of the examination?
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News & Updates
Student Forum
Anything you would want to ask experts?Answered 3 weeks ago
There is no such fixed duration as the whole CPA journey is about passing the rigourous four-part CPA exam. But if we have to estimate then many candidates take 6 to 18 months to prepare and pass the exams. Even after clearing exams the candidates then need to gain some 2 years of professional exper
P
Contributor-Level 10
Answered 3 weeks ago
The CPA (Certified Public Accountant) course is basically a globally recognised professional certification in Accounting and Finance, which is administered by American Institute of Certified Public Accountants (AICPA).
The CPA course covers various topics such as auditing, taxation, business law and
N
Beginner-Level 5
Answered 3 weeks ago
To do CPA in India you need to follow below steps:
- Meet academic requirements (Bachelor's degree in related fields and 150 hours of college credit).
- Clear the CPA Exam (4 sections including, Auditing, Financial Accounting, Regulation, Business Concepts).
- Gain professional experience of 2 years under a
J
Beginner-Level 5
Answered 3 weeks ago
The answer to "How to become a CPA?" is that, first you need a bachelor's degree in Accounting and related filed. Then you need to have a 150 hours of coursework in accounting, business, and related areas.
After this you need to pass the Uniform CPA Examination and gain two years of public accountin
V
Beginner-Level 5
Answered 2 months ago
Yes, you can qualify to take the CPA exam if you have an accounting degree from San Francisco State University (SFSU):
Undergraduate program
The accounting programme at SFSU offers courses that prepare students for professional certifications like the CPA. Students should consult an accounting adviso
S
Contributor-Level 8
What is the duration of CPA course?