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🇺🇸 United States · Accounting
Certified Public Accountant (CPA) Syllabus
Premier US accounting license issued by state boards via the AICPA Uniform CPA Examination for public accountants and auditors. The full Certified Public Accountant (CPA) syllabus: 5 subjects, 24 chapters, 142 topics and 84 sub-topics, with 279 flashcards written against it.
Certified Public Accountant (CPA) subjects
Certified Public Accountant (CPA) has 5 subjects. Each one is listed below with its chapters in syllabus order; open a subject for every topic and sub-topic inside them.
Auditing and Attestation (AUD) — Core
- Ethics, Professional Responsibilities, and General Principles · 5 topics
- Risk Assessment and Engagement Planning · 7 topics
- Performing Further Procedures and Obtaining Evidence · 8 topics
- Forming Conclusions and Reporting · 7 topics
- Other Engagements, Services, and SOC Reports · 6 topics
Financial Accounting and Reporting (FAR) — Core
- Conceptual Framework and Financial Statement Presentation · 7 topics
- Select Financial Statement Accounts · 7 topics
- Select Transactions · 8 topics
- Business Combinations and Consolidations · 6 topics
- State and Local Governments and Not-for-Profit Entities · 5 topics
Taxation and Regulation (REG) — Core
- Ethics, Professional Responsibilities, and Federal Tax Procedures · 5 topics
- Business Law · 6 topics
- Federal Taxation of Individuals · 8 topics
- Federal Taxation of Entities · 6 topics
- Property Transactions and Gifts and Estates · 6 topics
Business Analysis and Reporting (BAR) — Discipline
- Business Analysis and Financial Performance · 5 topics
- Economic and Market Concepts · 6 topics
- Technical Accounting and Reporting (Advanced) · 6 topics
- State and Local Government Accounting (Advanced) · 5 topics
- Data and Technology in Financial Reporting · 4 topics
Information Systems and Controls (ISC) — Discipline
- Information Systems and Data Management · 5 topics
- Security, Confidentiality, and Privacy · 5 topics
- IT General and Application Controls · 4 topics
- SOC Engagements and Reporting on Controls · 5 topics
Certified Public Accountant (CPA) flashcards
279 question-and-answer cards across 5 subject decks, each shown in full on its subject page.
Certified Public Accountant (CPA) syllabus FAQ
What subjects are in the Certified Public Accountant (CPA) syllabus?
Certified Public Accountant (CPA) covers 5 subjects: Auditing and Attestation (AUD) — Core, Financial Accounting and Reporting (FAR) — Core, Taxation and Regulation (REG) — Core, Business Analysis and Reporting (BAR) — Discipline and Information Systems and Controls (ISC) — Discipline.
How many chapters and topics are in the Certified Public Accountant (CPA) syllabus?
24 chapters and 142 topics, broken down further into 84 sub-topics, across 5 subjects. Auditing and Attestation (AUD) — Core is the largest subject, with 33 topics in 5 chapters.
Are there Certified Public Accountant (CPA) flashcards?
Yes — 279 question-and-answer flashcards in 5 subject decks. Each deck is printed in full on its subject page here, and the same cards are in the Examius app with spaced repetition. The free plan covers one exam of your choice, including its flashcards; Examius Pro, a one-time purchase, unlocks every other exam and deck.
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