School of Business

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CPA Guide


Part I: Auditing and Attestation (AUD) 100%

  • Planning the engagement
  • Internal controls
  • Obtain and document information
  • Review engagement and evaluate information
  • Prepare communications

ACCY 6301 Contemporary Auditing Theory
ACCY 276 Government Accounting and Auditing

Part II: Business Environment and Concepts (BEC)

  • Business Structure
  • Economic concepts
  • Financial management
  • Information technology
  • Planning and measurement

Business structure (20%)
ACCY 6602 Business Law: Enterprise Organization

Measurement (managerial) (10%)
ACCY 6201,66102 Management Account

All areas other than Business Structure and Measurement
(Not separately tested on old examination) (70%)
ACCY 6501 Accounting Information Systems and EDP
ACCY 6106 Financial Statement Analysis

Part III. Financial Accounting and Reporting (FIN)

  • Concepts and standards for financial statements
  • Typical items in financial statements
  • Specific types of transactions and events
  • Accounting and reporting for governmental entities
  • Accounting and reporting for nongovernmental and not-for-profit organizations

Business Enterprises (80%)
ACCY 6102 Financial Accounting
ACCY 6103 Financial Reporting Standards
ACCY 6402 Financial IncomeTaxation of Partnerships
ACCY 6107 Financial and Tax Accounting for Corporate Combinations

Governmental entities (10%)
ACCY 6701 Governmental Accounting and Auditing

Not-for-profit organizations (10%)
ACCY 6701 Governmental Accounting and Auditing

PART IV. Regulation (REG)

  • Ethics and professional responsibility
  • Business law
  • Federal tax procedures and accounting issues
  • Federal taxation of property transactions
  • Federal taxation - Individuals
  • Federal taxation - Entities

Taxation (60%)
ACCY 6401 Federal Income Taxation
ACCY 6402 Partnership Taxation
ACCY 6403 Corporate Taxation

Law and Professional Responsibilites (all areas other than business structure) (40%)
ACCY 6601 Business Law: Contracts, Torts, Property
ACCY 6602 Business Law: Enterprise Organization