CPA Exam Topics
111 concepts explained — definitions, key points, exam tips, and FAQs.
Financial Accounting & Reporting (FAR)
GAAP framework, financial statements, revenue recognition, leases, pensions, government and not-for-profit accounting.
35 topicsAuditing & Attestation (AUD)
Audit planning, risk assessment, internal controls, evidence, reports, ethics, and professional standards.
15 topicsRegulation (REG)
Federal taxation, business law, ethics, and professional responsibilities.
15 topicsBusiness Analysis & Reporting (BAR)
Cost accounting, budgeting, capital budgeting, financial analysis, data analytics, and risk frameworks.
12 topicsInformation Systems & Controls (ISC)
IT controls, cybersecurity, SOC reports, cloud computing, data governance, and IT audit.
12 topicsTax Compliance & Planning (TCP)
Individual and corporate tax planning, international taxation, multistate tax, and specialized tax topics.
12 topicsCPA Exam General
Exam format, eligibility, scoring, study strategies, credit expiration, and career paths.
10 topicsFinancial Accounting & Reporting (FAR)
GAAP framework, financial statements, revenue recognition, leases, pensions, government and not-for-profit accounting.
Auditing & Attestation (AUD)
Audit planning, risk assessment, internal controls, evidence, reports, ethics, and professional standards.
Regulation (REG)
Federal taxation, business law, ethics, and professional responsibilities.
Business Analysis & Reporting (BAR)
Cost accounting, budgeting, capital budgeting, financial analysis, data analytics, and risk frameworks.
Information Systems & Controls (ISC)
IT controls, cybersecurity, SOC reports, cloud computing, data governance, and IT audit.
Tax Compliance & Planning (TCP)
Individual and corporate tax planning, international taxation, multistate tax, and specialized tax topics.
CPA Exam General
Exam format, eligibility, scoring, study strategies, credit expiration, and career paths.