Free demo available

It is quite clear that the majority of candidates are at their first try, therefore, in order to let you have a general idea about our AA test engine, we have prepared the free demo in our website. The contents in our free demo are part of the real materials in our study engine. I strongly believe that you can feel the sincerity and honesty of our company, since we are confident enough to give our customers a chance to test our AA preparation materials for free before making their decision. Just like the old saying goes "True blue will never strain" You are really welcomed to download the free demo in our website to have the firsthand experience, and then you will find out the unique charm of our AA actual exam by yourself.

Topics of Certified Public Accountant (CPA) Exam

The CPA Exam test consists of four, four-hour sections. You must clear all four sections within 18 months with a minimum score of 75 on each part. The core topics for each of the four sections are listed below. These contents are likely to be used for the examination. However, on any particular delivery of the test, other similar topics could also appear.

It is recommended that, where possible, the applicant uses these contents and/or other resources to provide background information on the exam objectives. The syllabus for the Certified Public Accountant (CPA) Exam is listed below with detail of each section and their topics:

1. Auditing and Attestation (AUD)

Objectives covered by this section:

Developing a Planned Response & Assessing Risk (20 to 30%)

• Assessing and identifying the risk of material misstatement
• Planning an engagement
• Debtor-creditor relationships
• Materiality
• Entity's internal control
• Specific areas of engagement risk

Professional Responsibilities, Ethics & General Principles (15 to 25%)

• Ethics and professional conduct
• Nature and scope
• Communication with component auditors
• A firm's system of quality control
• Communication with management
• Engagement documentation

Obtaining Evidence & Performing Further Procedures (30 to 40%)

• Acquisition and disposition of assets
• Subsequent events
• Written representation
• Performing specific procedures to get evidence
• Internal control deficiencies and misstatements
• Sampling techniques

Reporting and Forming Conclusions (15 to 25%)

• Reporting on compliance
• Reports on attestation engagements
• Review service engagements
• Reports on auditing engagements
• Other reporting considerations

2. Regulation (REG)

Objectives covered by this section:

Federal Tax Procedures, Professional Responsibilities, and Ethics (10 to 20%)

• Licensing and disciplinary systems
• Legal duties
• Responsibilities in tax practice
• Federal tax procedures

Business Law (10 to 20%)

• Business structure
• Debtor-creditor relationships
• Agency
• Contracts
• Government regulation of business

Federal Taxation of Property Transactions (12 to 22%)

• Acquisition and disposition of assets
• Cost recovery
• Estate and gift taxation
• Determination of taxable estate
• Gift tax annual exclusion
• Gift tax deductions

Federal Taxation of Individuals (15 to 25%)

• Alternative Minimum Tax
• Gross income
• Computation of tax and credits
• Computation of tax and credits
• Filing status
• Reporting items from pass-through entities
• Passive activity losses

Federal Taxation of Entities (28 to 38%)

• C corporations
• Partnerships
• Liquidation of business entities & tax treatment of formation
• S corporations
• Tax-exempt organizations
• Limited liability companies
• Trusts and estates

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

Standard-Setting, Conceptual Framework, and Financial Reporting (25 to 35%)

• Conceptual framework
• Special purpose framework
• Standard setting and conceptual framework for nonbusiness entities
• Standard setting for non-business entities
• Public company reporting topics
• General-purpose financial statements

Select Financial Statement Accounts (30 to 40%)

• Property, plant, and equipment
• Compensation benefits
• Cash and cash equivalents
• Inventory
• Long-term debt
• Investments
• Income taxes
• Intangible assets

Select Transactions (20 to 30%)

• Fair value measurements
• Nonreciprocal transfers
• Accounting changes and error corrections
• Software costs
• Contingencies and commitments
• Subsequent events
• Differences between IFRS and U.S. GAAP
• Research and development costs
• Derivatives and hedge accounting
• Leases
• Business combinations
• Foreign currency transaction and translation

State and Local Governments (5 to 15%)

• Government-wide financial statements
• Comprehensive Annual Financial Report (CAFR)
• Specific types of transactions and events: calculation, measurement, presentation in a governmental entity, and valuation
• State and local government concepts

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

• Regulatory frameworks and provisions
• Internal control frameworks
• ERM (Enterprise Risk Management) frameworks

Economic Concepts and Analysis (17 to 27%)

• Economic business cycles
• Financial risk management
• Market influences on business

Financial Management (11 to 21%)

• Working capital
• Capital structure
• Financial valuation methods

Information Technology (15 to 25%)

• IT governance
• Information security/availability
• Role of information technology business
• Processing integrity
• Systems development of maintenance

Operations Management (15 to 25%)

• Cost accounting
• Process management
• Planning techniques
• Performance management

Practice test available

In our software version the unique point is that you can take part in the practice test before the real AA exam. You never know what you can till you try. It is universally acknowledged that mock examination is of great significance for those who are preparing for the exam since candidates can find deficiencies of their knowledge as well as their shortcomings in the practice test, so that they can enrich their knowledge before the real AA exam. What's more, it is inevitable that people would feel nervous when the exam is approaching, but the main cause of the tension is most lies with lacking of self-confidence. However, confidence in yourself is the first step on the road to success. Our mock exam provided by us can help every candidate to get familiar with the real AA exam, which is meaningful for you to take away the pressure and to build confidence in the approach.

How to book the Certified Public Accountant (CPA) Exam

Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:

• Step 1: Determine your eligibility from the NASBA website by clicking here
• Step 2: Select a jurisdiction where you want to become a licensed CPA
• Step 3: Access the application by clicking here
• Step 4: Complete the application, prepare from the CPA exam dumps and submit all required documents
• Step 5: Schedule your exam by following this link

How to study the Certified Public Accountant (CPA) Exam

In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.

As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.

Multiple choices

Our company has always been keeping pace with the times, so we are carrying out renovation about AA test engine all the time to meet the different requirements of the diversified production market, what's more, our company always follows the basic principle: The customer is always right. However it is obvious that different people have different preferences on AA preparation materials, thus we have prepared three kinds of versions. If you are used to study with paper-based materials you can choose the PDF version which is convenient for you to print. If you would like to get the mock test before the real AA exam you can choose the software version, and if you want to study in anywhere at any time then our online APP version is your best choice since you can download it in any electronic devices.

At the time when people are hesitating about that which kind of AA study material should be chosen in order to prepare for the important exam I would like to recommend the training materials compiled by our company for you to complete the task. We have put substantial amount of money and effort into upgrading the quality of our AA preparation materials, into our own sales force and into our after sale services. This is built on our in-depth knowledge of our customers, what they want and what they need. It is based on our brand, if you read the website carefully, you will get a strong impression of our brand and what we stand for. There are so many advantages of our AA actual exam, such as free demo available, multiple choices, and practice test available to name but a few.

DOWNLOAD DEMO