Under the unprecedented opportunities and challenges of globalization, the awareness of passing AA exam has been raised. That is not the condition that you have to face up at the moment, it's about your choice of life. AA exam is recognized as one of the most useful technology, which means that you can rely on our AA valid study questions. Our products have a history of over ten years and cases of helping people get the exam certification.

Our company uses its pioneering spirit to responsibly deliver AA exam preparation to the world. With higher and higher pass rate, an increasing number of people choose our CPA AA exam study material to get through the test. We feel honored that you trust our AA test practice training. And we are committed to setting the standard of excellence in everything we do. You may ask what if you fail your examination with our AA free practice demo; we can assure that we will give you full refund.

Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

More discount provided for you

Some customers may think our AA exam prep study is a little bit expensive. However, we try to sell the AA exam study material in a reasonable price. We will provide many preferential terms for you. For example, there will be many discount coupons of AA exam training material at irregular intervals. As an old saying goes, “cheapest is the dearest”. On the basis of the highest quality and most reliable AA exam study material, our discount is sure to be the most cost-efficient.

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%)

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

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

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

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

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

Reporting and Forming Conclusions (15 to 25%)

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

2. Regulation (REG)

Objectives covered by this section:

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

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

Business Law (10 to 20%)

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

Federal Taxation of Property Transactions (12 to 22%)

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

Federal Taxation of Individuals (15 to 25%)

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

Federal Taxation of Entities (28 to 38%)

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

3. Financial Accounting and Reporting (FAR)

Objectives covered by this section:

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

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

Select Financial Statement Accounts (30 to 40%)

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

Select Transactions (20 to 30%)

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

State and Local Governments (5 to 15%)

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

4. Business Environment and Concepts (BEC)

Objectives covered by this section:

Corporate Governance (17 to 27%)

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

Economic Concepts and Analysis (17 to 27%)

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

Financial Management (11 to 21%)

• Financial valuation methods
• Capital structure
• Working capital

Information Technology (15 to 25%)

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

Operations Management (15 to 25%)

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

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.

20-30 hours’ preparation before the AA exam

As we all know, time is limited for most of the candidates to take the AA exam. To create a time-saving and high quality AA pdf vce training, our experts devote all their energies to study and research the science and technology. 20-30 hours’ preparation is enough for candidates to take the AA exam. You have no need to doubt your abilities, our CPA AA exam study material have included all relevant knowledge that you should grasp. Therefore, be confident to take the AA ：Audit & Insurance exam, you will achieve success beyond all questions.

Fast delivery service for you

With the development of our society, express delivery has been a fashion trend. Moreover, as for electronic products like our AA pdf vce training, it can be transferred through network, which is far more quickly than delivery person. We strive for a fast delivery to save your waiting time. Our AA exam study material will be sent to your mailbox in ten minutes after your payment, and we guarantee that you will receive the CPA AA pdf vce training within the required time.

CPA AA Exam Syllabus Topics: