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Kaplan CPA Review is your trusted resource for information on the CBT-e CPA Exam.
The CPA Exam consists of four sections. You can sit for the sections in any sequence you choose. Once you pass your first section, you have 18 months in which to pass the additional three sections.
The CPA Exam is offered in quarterly 2–month testing windows. They are January–February, April–May, July–August, and October–November. You can sit for as many sections as you choose in each testing window; however, you cannot retest a section in the same window as it was originally tested.
The latest AICPA-released pass rates for the CPA Exam average just below 50% per section.
- Auditing and Attestation
- Financial Accounting and Reporting
- Regulation
- Business Environment and Concepts
Auditing and Attestation (AUD)
Tests your knowledge and skills relating to auditing procedures and standards, standards related to attest engagements, and the skills needed to apply that knowledge.
Auditing and Attestation covers the following six topics:
- Engagement Acceptance & Understanding the Assignment (12–16%)
- Understanding the Entity & Its Environment (including Internal Control) (16–20%)
- Performing Audit Procedures & Evaluating Evidence (16–20%)
- Evaluating Audit Findings, Communications & Reporting (16–20%)
- Accounting & Review Service Engagements (12–16%)
- Professional Responsibilities (including Ethics & Independence) (16–20%)
The percentages are estimates of how many exam questions may relate to each topic.
Three multiple-choice testlets and one task-based simulations testlet comprise the AUD exam, with multiple-choice testlets accounting for 50–60% and the simulations testlet accounting for 40–50% of the score. The task-based simulation will contain 6 or 7 tasks, one of which will be a research problem.
Kaplan's Online Review Course is designed to develop your confidence and abilities, and fully prepare you for success on the AUD section of the CPA Exam.
Financial Accounting and Reporting (FAR)
Tests your knowledge and skills relating to generally accepted accounting principles for business enterprises, not-for-profit organizations, and government entities.
Financial Accounting and Reporting covers the following five topics:
- Conceptual Framework, Standards, Standard Setting & Presentation of Financial Statements (17–23%)
- Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation,
Presentation & Disclosures (27–33%) - Specific Transactions, Events & Disclosures (27–33%)
- Accounting and Reporting for Governmental Entities (8–12%)
- Accounting and Reporting for Non-Governmental and Not-for-Profit Organizations (8–12%)
The percentages are estimates of how many exam questions may relate to each topic.
Three multiple-choice testlets and one task-based simulations testlet comprise the FAR exam, with multiple-choice testlets accounting for 50–60% and the simulations testlet accounting for 40–50% of the score. The task-based simulation will contain 6 or 7 tasks, one of which will be a research problem.
Kaplan's Online Review Course is designed to develop your confidence and abilities, and fully prepare you for success on the FAR section of the CPA Exam.
Regulation (REG)
Tests your knowledge and skills relating to federal taxation, ethics, professional and legal responsibilities, and business law.
Regulation covers the following six topics:
- Ethics, Professional and Responsibility (15–19%)
- Business Law (17–21%)
- Federal Tax Process, Procedures, Accounting, and Planning (11–15%)
- Federal Taxation of Property Transactions (12–16%)
- Federal Taxation of Individuals (13–19%)
- Federal Taxation of Entities (18–24%)
The percentages are estimates of how many exam questions may relate to each topic.
Three multiple-choice testlets and one task-based simulations testlet comprise the REG exam, with multiple-choice testlets accounting for 50–60% and the simulations testlet accounting for 40–50% of the score. The task-based simulation will contain 6 or 7 tasks, one of which will be a research problem.
Kaplan's Online Review Course is designed to develop your confidence and abilities, and fully prepare you for success on the REG section of the CPA Exam.
Business Environment and Concepts (BEC)
Tests your knowledge and skills relating to the general business environment and the business concepts required to understand the reasons for, and accounting implications of, business transactions.
Business Environment and Concepts covers the following six topics:
- Corporate Governance (16–20%)
- Economic Concepts & Analysis (16–20%)
- Financial Management (19–23%)
- Information Systems and Communications (15–19%)
- Strategic Planning (10–14%)
- Operations Management (12–16%)
The percentages are estimates of how many exam questions may relate to each topic.
Three multiple-choice testlets and one written communication testlet comprise the BEC exam, with multiple-choice testlets accounting for 80–90% of the final score. The written communication testlet will contain three written communication tasks and will account for 10–20% of the final score.
Kaplan's Online Review Course is designed to develop your confidence and abilities, and fully prepare you for success on the BEC section of the CPA Exam.
