Skills

Levels

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CPA Structure

CPA Structure

The Uniform CPA Exam has 4 sections: Auditing and Attestation (AUD), Business Environment Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). Exam questions in the AUD section cover ethics, responsibilities, independence, knowledge of auditing procedures and generally accepted auditing standards (GAAS).

FAR questions concern generally accepted accounting principals (GAAP) for businesses, non-profit organizations and governmental entities in addition to international reporting standards. The REG section is concerned with federal taxation, business law, ethics and professional responsibilities. The BEC section has to do with the general business concepts and environment, financial statement audits and accounting implications of business transactions.

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