CPA (Certified Public Accountant) Subjects List: Year-wise Syllabus, Semesters & Books

The Certified Public Accountant (CPA) examination comprises four sections. Each section is conducted for a duration of four hours long. The section assesses the associated skills and the representative tasks a newly licensed CPA will have to perform to be considered competent. The CPA syllabus is divided into four sections. Each section of the CPA examination consists of Multiple-Choice Questions (MCQs) that carry equal weightage.  

The syllabus for each CPA section is extensive. AUD covers areas like engagement acceptance, understanding the entity and its environment, internal controls, audit procedures, evidence evaluation, and audit reports. FAR includes the conceptual framework, financial statement presentation, specific account balances, long-lived assets, liabilities, equity, revenue recognition, leases, income taxes, business combinations, and governmental/non-profit accounting. REG encompasses ethics in tax, business law principles, federal tax procedures, individual taxation, property transactions, and the taxation of various business entities. BEC covers economic concepts, financial management, information technology, corporate governance, strategic planning, and operations management. The discipline sections further specialize, with BAR focusing on business and financial analysis and government accounting, ISC on IT governance and security, and TCP on in-depth tax planning and compliance.

CPA Subjects 2025: List of CPA Subjects at Each Level 

Candidates can check the subjects below for the CPA examination 

Sections	Contents	Number of questions
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)

Also Read CPA Related Information:

CPA Course

CPA Subjects 2025: Books 

In this section you will get to know about all the important books that you need to ace the CPA Exam.

Popular CPA Authors with Book Name  

This introduction will guide you through the landscape of available books and resources designed to help you navigate the complexities of the CPA exam in 2025. 

Book Name	Author /Publisher
How To Pass The CPA Exam	Stephanie NG
Questions for the CPA Exam	McGraw Hill
CPAexcel Exam Review Study Guide	Wiley
CPA Exam Review	Becker

Subject-wise Recommended CPA Books 

With the "CPA Evolution" introducing discipline sections alongside the core subjects (AUD, FAR, REG), selecting the right study materials becomes crucial.

Sections	Book name	Author
Auditing and Attestations (AUD)	CPA Study Guide: Auditing & Attestation	C. Allen Hansen
Business Environment and Concepts (BEC)	CPA - Business Environment and Concept	Muhammad Zain
Financial Accounting and Reporting (FAR)	CPA excel Exam Review Study Guide: FAR	O. Ray Whittington

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CPA Admission

CPA Subjects 2025: CPA Exam  

The CPA examination is conducted for a duration of 16 hours. Each section of the CPA examination is conducted for a duration of four hours.  

Auditing and Attestations (AUD) 

The Auditing and Attestation (AUD) section of the CPA Examination tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements. 

Business Environment and Concepts (BEC) 

The Business Environment and Concepts section of the CPA Examination tests skills and knowledge that a newly licensed CPA must demonstrate when performing:  

• Audit, attest, accounting and review services 
• Financial reporting 
• Tax preparation 
• Other professional services 

Financial Accounting and Reporting (FAR) 

This section of CPA Exam basically tests the knowledge and skills that a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities that are nonpublic and publi, not for profit entities and state and local government entities. 

Regulations (REG) 

The Regulation (REG) section of the CPA Examination tests the knowledge and skills that a newly licensed CPA must show with respect to:  

• U.S. federal taxation 
• U.S. ethics and professional responsibilities related to tax practice 
• U.S. business law 

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