CPA Sections
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Auditing and Attestation
Ethics, risk assessment, audit evidence, and forming conclusions. Covers the full audit lifecycle from engagement acceptance through reporting.
Financial Accounting and Reporting
Financial statement preparation, select transactions, and governmental accounting. The most content-heavy section of the CPA exam.
Taxation and Regulation
Federal taxation for individuals and entities, business law, and ethics. Covers tax compliance, planning, and professional responsibilities.
Business Analysis and Reporting
Financial analysis, valuation, advanced accounting, and governmental reporting. A discipline section for candidates pursuing corporate finance and advisory careers.
Information Systems and Controls
IT infrastructure, cybersecurity, data management, and SOC engagements. A discipline section for candidates pursuing IT audit and technology advisory careers.
Tax Compliance and Planning
Advanced tax planning, international tax, entity compliance, and specialized transactions. A discipline section for candidates pursuing tax practice careers.