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Auditing
12-16% engagement acceptance and planning 16-20% entity and internal control 16-20% procedures and evidence 16-20% reports 12-16% accounting and review services 16-20% professional responsibilities
Financial Accounting & Reporting (FAR)
17-23% concepts 27-33% accounts and disclosures 27-33% transactions 8-12% governmental 8-12% not-for-profits
Regulation (REG)
15-19% ethical and legal responsibilities 17-21% business law 11-15% federal tax process 12-16% gain and loss taxation 13-19% individual tax 18-24% taxation of entities
Business Environment (BEC)
16-20% corporate governance 16-20% economics 19-23% finance 15-19% IT 10-14% strategic planning 12-16% operations management
CPA Exam topics
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