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CPA
Financial Accounting and Reporting
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Concepts and standards for
financial statements
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Recognition, measurement,
valuation, and presentation of specific types of transactions and
events in financial statements under US GAAP
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Accounting and reporting for
governmental entities
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Accounting and reporting for
nongovernmental not-for-profit organizations
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Application and knowledge in
Financial Accounting and Standards
CPA Regulation
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Ethics and professional and legal
responsibilities
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Business law - Agency, Contracts,
Debtor-creditor relationships, Government regulation of business,
Uniform commercial code, Real property, Insurance
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Federal Taxation - Procedures,
Accounting issues, Property
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Federal Taxation - Individuals,
Corporations, Partnerships, Trusts
CPA Auditing and
Attestation
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Evaluate the prospective client
and engagement, decide whether to accept or continue the client and
the engagement, enter into an agreement with the client, and plan
the engagement
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Consider internal control in both
manual and computerized environments
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Obtain and document information
to form a basis for conclusions
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Review the engagement to provide
reasonable assurance that objectives are achieved and evaluate
information obtained to reach and to document engagement conclusions
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Prepare communications to satisfy
engagement objectives
CPA Business
Environment and Concepts
CPA Exam simulations
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