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CPA Guide
GET THE EDUCATION YOU NEED TO PASS THE CPA EXAM.
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