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CPA Content Updates


Auditing & Attestation (AUD)

Weightage to Examination basis the skill levels for 2017 AUD Exam

Content Areas Skill Weightage
I, II, III, IV Application 30-40%
I, II, III, IV Remembering and Understanding 30-40%
II, III Evaluation 5-15%
II, III Analysis 15-25%
Current Exam Pattern 2017 Exam pattern
Accounting and Review Services Engagements Assessing Risk and Developing a Planned Response
Engagement Acceptance and Understanding the Assignment Ethics, Professional Responsibilities and General Principles
Evaluating Audit Findings, Communications and Reporting Forming Conclusions and Reporting
Performing Audit Procedures and Evaluating Evidence Performing Further Procedures and Obtaining Evidence
Professional Responsibilities
Understanding the Entity and its Environment (including Internal Control)

Business Environment & Concepts (BEC)

Weightage to Examination basis the skill levels for 2017 BEC Exam

Content Areas Skill Weightage
I, II, III, IV, V Application 50-60%
I, II, III, IV, V Remembering and Understanding 15-25%
- Evaluation -
II, III, V Analysis 20-30%
Current Exam Pattern 2017 Exam pattern
Financial Management Financial Management
Information Systems and Communications Information Systems and Communications
Operations Management Operations Management
Corporate Governance Corporate Governance
Economic Concepts and Analysis Economic Concepts and Analysis
Operations Management

Financial Accounting & Reporting (FAR)

Weightage to Examination basis the skill levels for 2017 FAR Exam

Content Areas Skill Weightage
I, II, III, IV Application 50-60%
I, II, III, IV Remembering and Understanding 10-20%
- Evaluation -
II, III, V Analysis 25-35%
Current Exam Pattern 2017 Exam pattern
Government Accounting and Reporting State and Local Governments
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation and Disclosures Select Transactions
Conceptual Framework, Standards, Standard Setting and Presentation of Financial Statements Conceptual Framework and Financial Reporting
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation and Disclosures Select Financial Statements Accounts
Not-for-Profit Accounting and Reporting

Regulation (REG)

Weightage to Examination basis the skill levels for 2017 REG Exam

Content Areas Skill Weightage
I, II, III, IV, V Application 35-45%
I, II, III, IV Remembering and Understanding 25-35%
- Evaluation -
III, IV, V Analysis 25-35%
Current Exam Pattern 2017 Exam pattern
Business Law Business Law
Ethics, Professional and Legal responsibilities Ethics, Professional and Legal responsibilities
Federal Tax Process, Procedures, Accounting and Planning Federal Tax Process, Procedures, Accounting and Planning
Federal taxation of Property Taxation Federal Taxation of Individuals
Federal Taxation of Individuals Federal Taxation of Entities
Federal Taxation of Entities