[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-179654-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-179654-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","cpa-brochure-2026","CPA-Brochure-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.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/cpa-brochure-2026/179654/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/cpa-brochure-2026/179654.png","ImageObject",300,407,{"name":42,"@type":43},"Ethan 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covers conceptual frameworks, accounting for transactions like revenue and leases, financial statement preparation, and governmental/nonprofit accounting.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},179654,1788337727,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,99,104,109,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & 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Accounting for Transactions (Revenue, Leases, Income Taxes, Pensions)\u003Cbr>• Financial Statement Preparation and Presentation (Balance Sheet, Income Statement)\u003Cbr>• Governmental and Nonprofit Accounting |\n\n| \u003Cbr>BAR: Business Analysis & Reporting |\n| --- |\n| • Understanding the Buyer/ Investor\u003Cbr>• Preparing Marketing Materials\u003Cbr>• Deal Positioning and Value Proposition\u003Cbr>• Buyer/ Investor Outreach\u003Cbr>• Roadshows\u003Cbr>• Managing the Marketing Process |\n\n\n|  | REG:\u003Cbr>Regulation |\n| --- | --- |\n| • | Ethics and Professional Responsibility |\n| • | Federal Taxation (Individuals, Corporations, Partnerships) |\n| • | Business Law (Contracts, Agency, Bankruptcy, UCC) |\n| • | Federal Tax Proceduresand Compliance |\n\n| \u003Cbr>ISC: Information Systems & Control |\n| --- |\n| • Building Models\u003Cbr>• Comparable Company Analysis\u003Cbr>• Precedent Transactions\u003Cbr>• Deal Structuring\u003Cbr>• Financing\u003Cbr>• Sensitivity and Scenario Analysis |\n\n\n|  | AUD:\u003Cbr>Auditing |\n| --- | --- |\n| • | Auditing Standards and Procedures (AICPA, PCAOB) |\n| • | Risk Assessment and Internal Controls |\n| • | Evidence Collection and Audit Testing |\n| • | Professional Responsibilities and Ethics in Auditing |\n\n| \u003Cbr>TCP: Tax Compliance & Planning |\n| --- |\n| • Understanding Term Sheets\u003Cbr>• Deal Negotiation Tactics\u003Cbr>• Drafting the Term Sheet\u003Cbr>• Legal Considerations in Negotiation and Term Sheets\u003Cbr>• Negotiation of Key Deal Terms\u003Cbr>• Finalising the Deal and Signing the Term Sheet\u003Cbr>• Post Signing Adjustments |\n\n| Application Fees: | $100- $200 |\n| --- | --- |\n| Examination Fees: | Approx $460 per paper |","cbCaiietzuqbZY7f","https://ap.wps.com/l/cbCaiietzuqbZY7f","pdf",3759559,12,"English","# FAR: Financial Accounting & Reporting\n## Accounting for Transactions (Revenue, Leases, Income Taxes, Pensions)\n## Financial Statement Preparation and Presentation (Balance Sheet, Income Statement)\n## Governmental and Nonprofit Accounting\n\n# BAR: Business Analysis & Reporting\n## Understanding the Buyer/ Investor\n## Preparing Marketing Materials\n## Deal Positioning and Value Proposition\n## Buyer/ Investor Outreach\n## Roadshows\n## Managing the Marketing Process\n\n# REG: Regulation\n## Ethics and Professional Responsibility\n## Federal Taxation (Individuals, Corporations, Partnerships)\n## Business Law (Contracts, Agency, Bankruptcy, UCC)\n## Federal Tax Proceduresand Compliance\n\n# ISC: Information Systems & Control\n## Building Models\n## Comparable Company Analysis\n## Precedent Transactions\n## Deal Structuring\n## Financing\n## Sensitivity and Scenario Analysis\n\n# AUD: Auditing\n## Auditing Standards and Procedures (AICPA, PCAOB)\n## Risk Assessment and Internal Controls\n## Evidence Collection and Audit Testing\n## Professional Responsibilities and Ethics in Auditing\n\n# TCP: Tax Compliance & Planning\n## Understanding Term Sheets\n## Deal Negotiation Tactics\n## Drafting the Term Sheet\n## Legal Considerations in Negotiation and Term Sheets\n## Negotiation of Key Deal Terms\n## Finalising the Deal and Signing the Term Sheet\n## Post Signing Adjustments","[{\"question\":\"What are the main sections of the CPA exam covered in this brochure?\",\"answer\":\"The main sections covered are FAR (Financial Accounting \\u0026 Reporting), BAR (Business Analysis \\u0026 Reporting), REG (Regulation), ISC (Information Systems \\u0026 Control), and AUD (Auditing).\"},{\"question\":\"What are the application and examination fees for the CPA exam?\",\"answer\":\"Application fees range from $100 to $200, and examination fees are approximately $460 per paper.\"},{\"question\":\"What are some of the key topics covered in the FAR section?\",\"answer\":\"The FAR section covers conceptual frameworks, accounting for transactions like revenue and leases, financial statement preparation, and governmental/nonprofit accounting.\"}]","CPA-Brochure-2026 | PDF"]