CPA Course: Fees 2026, Admission, Top Colleges, Distance Learning & Online

Auditing and Attestations (AUD)  

AUD 2- Section Introduction  

AUD 6- Summary blueprint  

AUD 7- Area 1- Ethics, Professional Responsibilities and General Principles  

AUD 11- Area 2- Assessing Risk and Developing a Planned Response  

AUD 17- Area 3- Performing further procedures and obtaining evidence  

AUD 22- Area 4- Forming conclusions and reporting  

72 (MCQs), 8 (Task-based simulations) 

Business Environment and Concepts (BEC) 

BEC 2- Section Introduction  

BEC 6- Summary Blueprint  

BEC 7- Area 1- Enterprise Risk Management, Internal Controls and Business Processes  

BEC 10- Area 2- Economics  

BEC 12- Area 3- Financial Management  

BEC 14- Area 4- Information Technology  

BEC 17- Area 5- Operations Management 

62 (MCQs), 4 (TBSs), 3 (Written Communication) 

Financial Accounting and Reporting (FAR) 

FAR 2- Section Introduction  

FAR 6- Summary Blueprint  

FAR 7- Area 1- Conceptual framework, standard-setting, and financial reporting  

FAR 13- Area 2- Select financial statement accounts  

FAR 19- Area 3- Select transactions  

FAR 24- Area 4- State and Local Governments 

66 (MCQs), 8 (TBSs) 

Regulations (REG) 

REG 2 – Section Introduction  

REG 5- Summary Blueprint  

REG 6- Area 1- Ethics, professional responsibilities and federal tax procedures  

REG 8- Area 2- Business Law  

REG 11- Area 3- Federal taxation of property transactions  

REG 14- Area 4- Federal taxation of individuals  

REG 16- Area 5- Federal taxation of entities   

76 (MCQs), 8 (TBSs) 

AUD 

25–35% 

 30–40% 

 20–30% 

5–15% 

BEC 

15–25% 

 50–60%* 

20–30% 

— 

FAR 

10–20% 

50–60% 

25–35% 

— 

REG 

25–35% 

35–45% 

25–35% 

—