Financial Accounting and Reporting
Encompasses the largest volume of information on the exam, covering financial accounting and reporting for
commercial entities under U.S. GAAP, governmental accounting, not-for-profit accounting, and the differences between IFRS and U.S. GAAP, as well as the skills needed to apply that knowledge.
Auditing and Attestation
Encompasses the entire audit process, other services including compilations,reviews and attestation engagements,and the AICPA Code of Professional Conduct, as well as the skills needed to apply that knowledge.
Examines federal taxation, including the taxation of property transactions, individuals and entities, ethics,professional and legal responsibilities, and business law topics, as well as the skills needed to apply that knowledge.
Business Environment and Concepts
Covers knowledge of general business environment and business concepts that candidates should know to understand the underlying business reasons for—and accounting implications of—business transactions including operations management, economics, financial management, and information technology
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