2018 CPA Exam Format

Learn More About the CPA Exam Review Format


If you’re planning to take the Uniform CPA Examination in 2016, there is no better way to prepare for the CPA exam than with the ExamMatrix CPA Exam Review.

As of January 2014, the Uniform CPA Examination features the new (clarified) auditing standards (AUs) as well as updates to tax law, bankruptcy law, and other areas.

Following are the Content Specification Outlines for each part, along with the percentage of total test questions associated with each area (effective 1/1/2018):

Auditing and Attestation (AUD)

  1. Ethics, Professional Responsibilities, and General Principles (15%-25%)
  2. Assessing Risk and Developing a Planned Response (20%-30%)
  3. Performing Further Procedures and Obtaining Evidence (30%-40%)
  4. Evaluating Audit Findings, Communications, and Reporting (16%-20%)
  5. Forming Conclusions and Reporting (15%-25%)

Financial Accounting and Reporting (FAR)

  1. Conceptual Framework, Standard Setting, and Financial Reporting (25%-35%)
  2. Select Financial Statement Accounts (30%-40%)
  3. Select Transactions (20%-30%)
  4. State and Local Governments (5%-15%)

Regulation (REG)

  1. Ethics, Professional, and Federal Tax Procedures (10%-20%)
  2. Business Law (10%-20%)
  3. Federal Taxation of Property Transactions (12%-22%)
  4. Federal Taxation of Individuals (15%-25%)
  5. Federal Taxation of Entities (28%-38%)

Business Environment and Concepts (BEC)

  1. Corporate Governance (17%-27%)
  2. Economic Concepts and Analysis (17%-27%)
  3. Financial Management (11%-21%)
  4. Information Technology (15%-25%)
  5. Operations Management (152%-15%)

For complete, detailed information regarding the application process, scheduling, testing centers, prohibited items, the grading process, content, etc. please review the Uniform CPA Examination’s Candidate Bulletin.

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