CPA Exam Topics and breakdown

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Auditing

12-16% engagement acceptance and planning

16-20% entity and internal control

16-20% procedures and evidence

16-20% reports

12-16% accounting and review services

16-20% professional responsibilities

Financial Accounting & Reporting (FAR)

17-23% concepts

27-33% accounts and disclosures

27-33% transactions

8-12% governmental

8-12% not-for-profits

Regulation (REG)

15-19% ethical and legal responsibilities

17-21% business law

11-15% federal tax process

12-16% gain and loss taxation

13-19% individual tax

18-24% taxation of entities

Business Environment (BEC)

16-20% corporate governance

16-20% economics

19-23% finance

15-19% IT

10-14% strategic planning

12-16% operations management

CPA Exam topics