CPA-Brochure-2026

Sep 2, 2026

This document outlines the curriculum for the Certified Public Accountant (CPA) exam, covering five main sections: FAR (Financial Accounting & Reporting), BAR (Business Analysis & Reporting), REG (Regulation), ISC (Information Systems & Control), and AUD (Auditing). Each section details key topics, such as conceptual frameworks, transaction accounting, financial statement preparation, ethics, federal taxation, business law, auditing standards, risk assessment, and professional responsibilities. The document also details application fees ranging from $100 to $200 and examination fees of approximately $460 per paper, providing essential information for prospective CPA candidates preparing for their examinations. The content is structured to guide individuals through the comprehensive knowledge base required for accounting and business analysis certifications.

LanguageEnglish

CategoryExam

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

FAR: Financial Accounting & Reporting

Accounting for Transactions (Revenue, Leases, Income Taxes, Pensions)

Financial Statement Preparation and Presentation (Balance Sheet, Income Statement)

Governmental and Nonprofit Accounting

BAR: Business Analysis & Reporting

Understanding the Buyer/ Investor

Preparing Marketing Materials

Deal Positioning and Value Proposition

Buyer/ Investor Outreach

Roadshows

Managing the Marketing Process

REG: Regulation

Ethics and Professional Responsibility

Federal Taxation (Individuals, Corporations, Partnerships)

Business Law (Contracts, Agency, Bankruptcy, UCC)

Federal Tax Proceduresand Compliance

ISC: Information Systems & Control

Building Models

Comparable Company Analysis

Precedent Transactions

Deal Structuring

Financing

Sensitivity and Scenario Analysis

AUD: Auditing

Auditing Standards and Procedures (AICPA, PCAOB)

Risk Assessment and Internal Controls

Evidence Collection and Audit Testing

Professional Responsibilities and Ethics in Auditing

TCP: Tax Compliance & Planning

Understanding Term Sheets

Deal Negotiation Tactics

Drafting the Term Sheet

Legal Considerations in Negotiation and Term Sheets

Negotiation of Key Deal Terms

Finalising the Deal and Signing the Term Sheet

Post Signing Adjustments

FAQs

What are the main sections of the CPA exam covered in this brochure?

The main sections covered are FAR (Financial Accounting & Reporting), BAR (Business Analysis & Reporting), REG (Regulation), ISC (Information Systems & Control), and AUD (Auditing).

What are the application and examination fees for the CPA exam?

Application fees range from $100 to $200, and examination fees are approximately $460 per paper.

What are some of the key topics covered in the FAR section?

The FAR section covers conceptual frameworks, accounting for transactions like revenue and leases, financial statement preparation, and governmental/nonprofit accounting.

Sep 2, 2026

Uploaded by Ethan Miller