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Auditing & Attestation |
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Auditing & Attestation The Auditing and Attestation section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements. This section test such knowledge and skills in the context of the five broad engagement tasks in the outline that follows. Auditing & Attestation Content specification Outline ¡¡¡¡I. Plan the engagement, evaluate the prospective client and engagement, decide whether to accept or continue ¡¡¡¡ the client and the engagement, and enter into an agreement with the client (22%-28%). ¡¡¡¡A. Determine nature and scope of engagement ¡¡¡¡¡¡1. Generally accepted auditing standards ¡¡¡¡¡¡2. Standards for accounting and review services ¡¡¡¡¡¡3. Standards for attestation engagements ¡¡¡¡¡¡4. Compliance auditing applicable to governmental entities and other recipients of governmental financial ¡¡¡¡¡¡¡¡ assistance ¡¡¡¡¡¡5. Other assurance services ¡¡¡¡¡¡6. Appropriateness of engagement to meet client's needs. ¡¡¡¡B. Assess engagement risk and the CPA firm's ability to perform the engagement. ¡¡¡¡¡¡1. Engagements responsibilities ¡¡¡¡¡¡2. Staffing and supervision requirements ¡¡¡¡¡¡3. Quality control considerations ¡¡¡¡¡¡4. Management integrity ¡¡¡¡¡¡5. Researching information sources for planning and performing the engagement. ¡¡¡¡C. Communicate with the predecessor accountant or auditor ¡¡¡¡D. Decide whether to accept or continue the client and engagement. ¡¡¡¡E. Enter into an agreement with the client about the terms of the engagement. ¡¡¡¡F. Obtain an understanding of the client's operation, business, and industry. ¡¡¡¡G. Perform analytical procedures. ¡¡¡¡H. Consider preliminary engagement materiality. ¡¡¡¡I. Assess inherent risk and risk of misstatements ¡¡¡¡¡¡1. Errors ¡¡¡¡¡¡2. Fraud ¡¡¡¡¡¡3. Illegal acts by clients ¡¡¡¡J. Consider other planning matters ¡¡¡¡¡¡1. Using the work of other independent auditors ¡¡¡¡¡¡2. Using the work of a specialist ¡¡¡¡¡¡3. Internal audit function. ¡¡¡¡¡¡4. Related parties and related party transactions. ¡¡¡¡¡¡5. Electronic evidence. ¡¡¡¡K. Identify financial statement assertions and formulate audit objectives ¡¡¡¡¡¡1. Significant financial statement assertion and formulate audit objectives ¡¡¡¡¡¡2. Accounting estimates. ¡¡¡¡L. Determine and prepare the work program defining the nature, timing, and extent of the procedures to be applied. II. Consider internal control in both manual and computerized environments (12%-18%). ¡¡¡¡A. Obtain and understanding of business processes and information flows. ¡¡¡¡B. Identify controls that might be effective in preventing or detecting misstatements. ¡¡¡¡C. Document an understanding of internal control ¡¡¡¡D. Consider limitations of internal control ¡¡¡¡E. Consider the effects of service organizations on internal control ¡¡¡¡F. Perform tests of controls ¡¡¡¡G. Assess control risk III. Obtain and document information to form a basis for conclusions (32%-38%) ¡¡¡¡A. Perform planned procedures ¡¡¡¡¡¡1. Application of audit sampling ¡¡¡¡¡¡2. Analytical procedures ¡¡¡¡¡¡3. Confirmation of balances and/or transaction with third parties ¡¡¡¡¡¡4. Physical examination of inventories and other assets ¡¡¡¡¡¡5. Other tests of details ¡¡¡¡¡¡6. Computer-assisted audit techniques, including data interrogation, extraction and analysis. ¡¡¡¡¡¡7. Substantive tests before the balance sheet date ¡¡¡¡¡¡8. Tests of unusual year-end transactions ¡¡¡¡B. Evaluate contingencies ¡¡¡¡C. Obtain and evaluate lawyers' letters ¡¡¡¡D. Review subsequent events ¡¡¡¡E. Obtain representation from management ¡¡¡¡F. Identify reportable condition and other control deficiencies ¡¡¡¡G. Identify matters for communication with audit committees. ¡¡¡¡H. Perform procedures for accounting and review services engagement ¡¡¡¡I. Perform procedures for attestation engagements IV. Review the engagement to provide reasonable assurance that objectives are achieved and evaluate information obtained and to document engagement conclusions (8%-12%) ¡¡¡¡A. Perform analytical procedures. ¡¡¡¡B. Evaluate the sufficiency and competence of audit evidence and document engagement conclusions. ¡¡¡¡C. Evaluate whether financial statements are free of material misstatements ¡¡¡¡D. Consider whether substantial doubt about an entity's ability to continue as a going concern exists ¡¡¡¡E. Consider other information in documents containing audited financial statements ¡¡¡¡F. Review the work performed to provide reasonable assurance that objectives are achieved. V. Prepare communications to satisfy engagement objectives (12%-18%) ¡¡¡¡A. Reports ¡¡¡¡¡¡1. Reports on audited financial statements ¡¡¡¡¡¡2. Reports on reviewed and compiled financial statements ¡¡¡¡¡¡3. Reports required by Government Auditing Standards ¡¡¡¡¡¡4. Reports on compliance with laws and regulations ¡¡¡¡¡¡5. Reports on internal control ¡¡¡¡¡¡6. Reports on prospective financial information ¡¡¡¡¡¡7. Reports on agreed-upon procedures ¡¡¡¡¡¡8. Reports on processing of transactions by service organizations ¡¡¡¡¡¡9. Reports on supplementary financial information. ¡¡¡¡¡¡10. Special reports ¡¡¡¡¡¡11. Reports on other assurance services ¡¡¡¡¡¡12. Re-issuance of reports ¡¡¡¡B. Other required communications ¡¡¡¡¡¡1. Errors and fraud ¡¡¡¡¡¡2. Illegal acts ¡¡¡¡¡¡3. Communication with audit committees ¡¡¡¡¡¡4. Other reporting consideration covered by Statement on Auditing Standards and Statements on Standards of ¡¡¡¡¡¡¡¡ Attestation Engagements ¡¡¡¡C. Other matters ¡¡¡¡¡¡1. Subsequent discovery of facts existing at the date of the auditor's report ¡¡¡¡¡¡2. Consideration after the report date of omitted procedures |
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Business Environment & Concepts |
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Business Environment & Concepts The Business Environment & Concepts sections test knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge. These concepts will be tested in the context of entry-level CPA practice. Content covered in this section includes knowledge of business structure, economic concepts, financial managements, information technology, planning and budgeting, and measurement. Business Environment & Concepts Content Specification Outline ¡¡¡¡I. Business structure (17%-23%) ¡¡¡¡¡¡A. Legal structures for business - sole proprietorships, partnerships, LLCs, LLPs, C and S corporations, ¡¡¡¡¡¡¡¡ joint ventures, and unincorporated associations. ¡¡¡¡¡¡B. Formation, operation, and termination of businesses ¡¡¡¡¡¡C. Financial structure, capitalization, profit allocation, and distributions ¡¡¡¡¡¡D. Rights, duties, legal obligations, and authority of owners and management (directors, officers, stockholders, ¡¡¡¡¡¡¡¡ partners and other owners) ¡¡¡¡II. Economic Concepts (8%-12%) ¡¡¡¡¡¡A. Business cycles and reasons for business fluctuations ¡¡¡¡¡¡B. Inflation measure, such as the Consumer Price Index, and interest rates ¡¡¡¡¡¡C. Competitive factors in the marketplace ¡¡¡¡¡¡D. Markets influences on selling strategies, such as pricing and returns ¡¡¡¡¡¡E. Global economy and foreign currencies and exchange ¡¡¡¡III. Financial Management (22%-28%) ¡¡¡¡¡¡A. Decision making factors and models, including such factors as financial indexes, taxes and opportunity costs, ¡¡¡¡¡¡¡¡ and such models as economic value added, cash flow, net present value, discounted payback and internal ¡¡¡¡¡¡¡¡ rate of return. ¡¡¡¡¡¡B. Characteristics of loan rates (fixed vs. variable) and loan covenants ¡¡¡¡¡¡C. Implications of electronic commerce and electronic data interchange, including electronic fund transfer, point ¡¡¡¡¡¡¡¡ of sale transactions, and internet=bases transactions ¡¡¡¡¡¡D. Optimum capital structure and strategies for short-term and long-term financing options, including cost ¡¡¡¡¡¡¡¡ of capital. ¡¡¡¡¡¡E. Cash management, including management of accounts receivable, accounts payable, and inventories ¡¡¡¡IV. Information Technology (IT) (17%-23%) ¡¡¡¡¡¡A. Role of business information systems ¡¡¡¡¡¡B. Roles and responsibilities within the IT department ¡¡¡¡¡¡C. Technology fundamentals ¡¡¡¡¡¡¡¡1. Hardware and software ¡¡¡¡¡¡¡¡2. Networks ¡¡¡¡¡¡¡¡3. Data structure, analysis, and manipulation ¡¡¡¡¡¡D. Operation of Systems ¡¡¡¡¡¡¡¡1. Transaction processing modes ¡¡¡¡¡¡¡¡2. Application processing phases ¡¡¡¡¡¡E. IT controls ¡¡¡¡¡¡¡¡1. IT control objectives ¡¡¡¡¡¡¡¡2. Control activities and design ¡¡¡¡¡¡¡¡3. Electronic commerce controls ¡¡¡¡¡¡¡¡4. Physical access controls and security ¡¡¡¡¡¡¡¡F. Disaster recovery and business continuity ¡¡¡¡V. Planning and budgeting (10%-15%) ¡¡¡¡¡¡¡¡A. Planning techniques, including strategic and operational planning ¡¡¡¡¡¡¡¡B. Forecasting and projection techniques ¡¡¡¡¡¡¡¡C. Budgeting and budget variance analysis ¡¡¡¡VI. Measurement (10%-15%) ¡¡¡¡¡¡¡¡A. Performance measures ¡¡¡¡¡¡1. Organizational performance measures, including scorecards ¡¡¡¡¡¡2. Benchmarking, including quality control principles, best practices, and benchmarking techniques ¡¡¡¡¡¡¡¡B. Cost Measurement ¡¡¡¡¡¡1. Cost measurement concepts (standard, joint product, and by-product costing) ¡¡¡¡¡¡2. Accumulating and assigning costs (job order, process, and activity based costing) ¡¡¡¡¡¡3. Factors affecting production costs |
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Financial Accounting & Reporting |
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Financial Accounting & Reporting The Financial Accounting and Reporting section tests knowledge of generally accepted accounting principles (GAAP) for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge. To demonstrate such knowledge and skills, candidates will be required to- Financial Accounting & Reporting Content Specification Outline ¡¡¡¡¡¡I. Concepts and standards for financial statements (17%-23%) ¡¡¡¡¡¡¡¡ A. Financial accounting concepts ¡¡¡¡¡¡¡¡¡¡1. Process by which standards are set and roles of standard-setting bodies ¡¡¡¡¡¡¡¡¡¡2. Conceptual and theoretical basis for accounting standards. ¡¡¡¡¡¡¡¡ B. Financial accounting standards for presentation and disclosure in general-purpose financial statements ¡¡¡¡¡¡¡¡¡¡1. Consolidated and combined financial statements ¡¡¡¡¡¡¡¡¡¡2. Balance Sheet ¡¡¡¡¡¡¡¡¡¡3. Statement(s) of income, comprehensive income, and changes in equity accounts ¡¡¡¡¡¡¡¡¡¡4. Statement of cash flows ¡¡¡¡¡¡¡¡¡¡5. Accounting policies and other notes to financial statements ¡¡¡¡¡¡¡¡ C. Other presentation of financial data (financial statements prepared in conformity with comprehensive ¡¡¡¡¡¡¡¡¡¡¡¡bases of accounting other than GAAP) ¡¡¡¡¡¡¡¡ D. Financial statement analysis. ¡¡¡¡¡¡II. Typical items: recognition, measurement, valuation, and presentation in financial statements in conformity ¡¡¡¡¡¡¡¡with GAAP (27%-33%) ¡¡¡¡¡¡¡¡ A. Cash, cash equivalents, and marketable securities ¡¡¡¡¡¡¡¡ B. Receivables ¡¡¡¡¡¡¡¡ C. Inventories ¡¡¡¡¡¡¡¡ D. Property, plant and equipment ¡¡¡¡¡¡¡¡ E. Investments ¡¡¡¡¡¡¡¡ F. Intangibles and other assets ¡¡¡¡¡¡¡¡ G. Payables and accruals ¡¡¡¡¡¡¡¡ H. Deferred revenues ¡¡¡¡¡¡¡¡ I. Notes and bonds payable ¡¡¡¡¡¡¡¡ J. Other liabilities ¡¡¡¡¡¡¡¡ K. Equity accounts ¡¡¡¡¡¡¡¡ L. Revenues, cost, and expense accounts ¡¡¡¡¡¡III. Specific types of transactions and events: recognitions, measurements, valuations, and presentation in ¡¡¡¡¡¡¡¡ financial statements in conformity with GAAP (27%-33%) ¡¡¡¡¡¡¡¡ A. Accounting changes and correction or errors ¡¡¡¡¡¡¡¡ B. Business combinations ¡¡¡¡¡¡¡¡ C. Contingent liabilities and commitments ¡¡¡¡¡¡¡¡ D. Discontinued operations ¡¡¡¡¡¡¡¡ E. Earnings per share ¡¡¡¡¡¡¡¡ F. Employee benefits, including stock options ¡¡¡¡¡¡¡¡ G. Extraordinary items ¡¡¡¡¡¡¡¡ H. Financial instruments, including derivatives ¡¡¡¡¡¡¡¡ I. Foreign currency transactions and translation ¡¡¡¡¡¡¡¡ J. Income taxes ¡¡¡¡¡¡¡¡ K. Interest costs ¡¡¡¡¡¡¡¡ L. Interim financial reporting ¡¡¡¡¡¡¡¡ M. Leases ¡¡¡¡¡¡¡¡ N. Non-monetary transactions ¡¡¡¡¡¡¡¡ O. Related parties ¡¡¡¡¡¡¡¡ P. Research and development costs ¡¡¡¡¡¡¡¡ Q. Segment reporting ¡¡¡¡¡¡IV. Accounting and reporting governmental entities and governmental not-for-profit organizations (8%-12%) ¡¡¡¡¡¡¡¡ A. Governmental accounting concepts ¡¡¡¡¡¡¡¡¡¡1. Measurement focus and basis of accounting ¡¡¡¡¡¡¡¡¡¡2. Fund accounting concepts and application ¡¡¡¡¡¡¡¡¡¡3. Budgetary process ¡¡¡¡¡¡¡¡ B. Format and content of governmental financial statements ¡¡¡¡¡¡¡¡¡¡1. Government-wide financial statements ¡¡¡¡¡¡¡¡¡¡2. Governmental funds financial statements ¡¡¡¡¡¡¡¡¡¡3. Notes to financial statements ¡¡¡¡¡¡¡¡¡¡4. Required supplementary information, including management's discussion and analysis. ¡¡¡¡¡¡¡¡¡¡5. Comprehensive annual financial report (CAFR) ¡¡¡¡¡¡¡¡ C. Financial reporting entity including component and blended units ¡¡¡¡¡¡¡¡ D. Typical items and specific types of transaction and events: recognition, measurement, valuation, and ¡¡¡¡¡¡¡¡¡¡¡¡presentation in governmental entity financial statement in conformity with GAAP. ¡¡¡¡¡¡¡¡¡¡1. Net assets ¡¡¡¡¡¡¡¡¡¡2. Transfers ¡¡¡¡¡¡¡¡¡¡3. Other financing sources and uses ¡¡¡¡¡¡¡¡¡¡4. Fund balance ¡¡¡¡¡¡¡¡¡¡5. Non-exchange revenues ¡¡¡¡¡¡¡¡¡¡6. Expenditures ¡¡¡¡¡¡¡¡¡¡7. Special Items ¡¡¡¡¡¡¡¡¡¡8. Encumbrances ¡¡¡¡¡¡¡¡¡¡E. Accounting and financial reporting for governmental not-for-profit organizations. ¡¡¡¡¡¡V. Accounting and reporting for nongovernmental not-for-profit organizations (8%-12%) ¡¡¡¡¡¡¡¡ A. Elements and formats of financial statements ¡¡¡¡¡¡¡¡¡¡1. Statement of financial position ¡¡¡¡¡¡¡¡¡¡2. Statement of activities ¡¡¡¡¡¡¡¡¡¡3. Statement of cash flows ¡¡¡¡¡¡¡¡ B. Typical items and specific types of transactions and events: recognition, measure, valuation, and ¡¡¡¡¡¡¡¡¡¡¡¡presentation in the financial statement of not-for-profit organization in conformity with GAAP ¡¡¡¡¡¡¡¡¡¡1. Revenues and contributions ¡¡¡¡¡¡¡¡¡¡2. Restrictions on resources ¡¡¡¡¡¡¡¡¡¡3. Expenses, including depreciation ¡¡¡¡¡¡¡¡¡¡4. Investments |
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Regulation |
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Regulation
The Regulation section tests candidates' knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills required to apply that knowledge. Ethics, Professional and Legal Responsibilities, and Business Law This portion covers knowledge of a CPA's professional and legal responsibilities and the legal implications of business transactions, particularly as they relate to accounting and auditing, and the skills required to apply that knowledge. This section deals with federal and widely adapted uniform state laws. If there is no federal or uniform state law on a topic, the questions are intended to test knowledge of the law of the majority of jurisdictions. Professional ethics questions are based on the AICPA Code of Professional Conduct because it is national in its application. Federal Taxation This portion test knowledge of principles and procedures for federal income, estate, and gift taxation, and the skills required to apply that knowledge in practice. To demonstrate such knowledge and skills, candidates will be required to- Regulation Content Specification Outline ¡¡¡¡¡¡I. Ethics and professional and legal responsibilities (15%-20%) ¡¡¡¡¡¡¡¡A. Code of Professional Conduct ¡¡¡¡¡¡¡¡B. Proficiency, independence, and due care ¡¡¡¡¡¡¡¡C. Ethics and responsibilities in tax practice ¡¡¡¡¡¡¡¡D. Licensing and disciplinary systems imposed by the profession and state regulatory bodies ¡¡¡¡¡¡¡¡E. Legal responsibilities and liabilities ¡¡¡¡¡¡¡¡¡¡1. Common law liability to clients and third parties ¡¡¡¡¡¡¡¡¡¡2. Federal statutory liability ¡¡¡¡¡¡¡¡F. Privileged communication and confidentiality ¡¡¡¡¡¡II. Business Law (20%-25%) ¡¡¡¡¡¡¡¡A. Agency ¡¡¡¡¡¡¡¡¡¡1. Formation and termination ¡¡¡¡¡¡¡¡¡¡2. Duties and authority of agents and principals ¡¡¡¡¡¡¡¡¡¡3. Liabilities and authority of agents and principals ¡¡¡¡¡¡¡¡B. Contracts ¡¡¡¡¡¡¡¡¡¡1. Formation ¡¡¡¡¡¡¡¡¡¡2. Performance ¡¡¡¡¡¡¡¡¡¡3. Third party assignments ¡¡¡¡¡¡¡¡¡¡4. Discharge, breach and remedies ¡¡¡¡¡¡¡¡C. Debtor-creditor relationships ¡¡¡¡¡¡¡¡¡¡1. Rights, duties, and liabilities of debtors, creditors, and guarantors ¡¡¡¡¡¡¡¡¡¡2. Bankruptcy ¡¡¡¡¡¡¡¡D. Governmental regulation of business ¡¡¡¡¡¡¡¡¡¡1. Federal securities acts ¡¡¡¡¡¡¡¡¡¡2. Other government regulation (antitrust, pension and retirement plans, ¡¡¡¡¡¡¡¡¡¡¡¡ union and employee relations, and legal liability for payroll and social security taxes) ¡¡¡¡¡¡¡¡E. Uniform commercial code ¡¡¡¡¡¡¡¡¡¡1. Negotiable instruments and letters of credit. ¡¡¡¡¡¡¡¡¡¡2. Sales ¡¡¡¡¡¡¡¡¡¡3. Secured transaction ¡¡¡¡¡¡¡¡¡¡4. Documents of title and tile transfer ¡¡¡¡¡¡¡¡F. Real property, including insurance ¡¡¡¡¡¡III. Federal tax accounting issues (8%-12%) ¡¡¡¡¡¡¡¡A. Sources of federal tax law (hierarchy of authority) ¡¡¡¡¡¡¡¡B. Accounting periods ¡¡¡¡¡¡¡¡C. Accounting methods including cash, accrual, percentage of completion, completed contract, and ¡¡¡¡¡¡¡¡¡¡ installment sales ¡¡¡¡¡¡¡¡D. Inventory methods, including uniform capitalization rules ¡¡¡¡¡¡IV. Federal taxation of property transactions (8%-12%) ¡¡¡¡¡¡¡¡A. Types of assets ¡¡¡¡¡¡¡¡B. Basis of assets ¡¡¡¡¡¡¡¡C. Depreciation and amortization ¡¡¡¡¡¡¡¡D. Taxable and nontaxable sales and exchanges ¡¡¡¡¡¡¡¡E. Income and expenses ¡¡¡¡¡¡¡¡F. Capital gains and losses ¡¡¡¡¡¡V. Federal taxation - individuals (12%-18%) ¡¡¡¡¡¡¡¡A. Gross income-inclusions and exclusion ¡¡¡¡¡¡¡¡B. Reporting pass-through entities ¡¡¡¡¡¡¡¡C. Adjustments and deduction to arrive at taxable income ¡¡¡¡¡¡¡¡D. Filing status and exemptions ¡¡¡¡¡¡¡¡E. Tax computations, credits, and penalties ¡¡¡¡¡¡¡¡F. Alternative minimum tax ¡¡¡¡¡¡¡¡G. Retirement plans ¡¡¡¡¡¡¡¡H. Estate and gift taxation ¡¡¡¡¡¡VI. Federal taxations (22%-28%) ¡¡¡¡¡¡¡¡A. Similarities and distinctions in tax reporting among such entities as sole proprietorships, ¡¡¡¡¡¡¡¡¡¡ general and limited partnerships, corporation, S corporations, limited liability companies, ¡¡¡¡¡¡¡¡¡¡ and limited liability partnerships ¡¡¡¡¡¡¡¡B. Corporations ¡¡¡¡¡¡¡¡¡¡1. Determination of taxable income and loss, and reconciliation of book income to table income ¡¡¡¡¡¡¡¡¡¡2. Tax computations, credits, and penalties, including alternative minimum tax ¡¡¡¡¡¡¡¡¡¡3. Net operating losses ¡¡¡¡¡¡¡¡¡¡4. Consolidated returns ¡¡¡¡¡¡¡¡¡¡5. Contributions and distributions ¡¡¡¡¡¡¡¡C. S corporations ¡¡¡¡¡¡¡¡¡¡1. Eligibility and election ¡¡¡¡¡¡¡¡¡¡2. Determination of ordinary income, separately stated items, and reconciliation of book income ¡¡¡¡¡¡¡¡¡¡¡¡to taxable income ¡¡¡¡¡¡¡¡¡¡3. Basis of shareholders; interest ¡¡¡¡¡¡¡¡¡¡4. Contributions and distributions-liquidating and non liquidating ¡¡¡¡¡¡¡¡¡¡5. Built-in gains tax ¡¡¡¡¡¡¡¡D. Partnerships ¡¡¡¡¡¡¡¡¡¡1. Determination of ordinary income, separately stated items, and reconciliation of book income to ¡¡¡¡¡¡¡¡¡¡¡¡table income. ¡¡¡¡¡¡¡¡¡¡2. Basis of partners' interest and basis of assets contributed to the partnership ¡¡¡¡¡¡¡¡¡¡3. Partnership and partner elections ¡¡¡¡¡¡¡¡¡¡4. Partner dealing with own partnership ¡¡¡¡¡¡¡¡¡¡5. Treatment of partnership liabilities ¡¡¡¡¡¡¡¡¡¡6. Distribution of partnership assets ¡¡¡¡¡¡¡¡¡¡7. Ownership changes and liquidation and termination of partnership ¡¡¡¡¡¡¡¡E. Trusts ¡¡¡¡¡¡¡¡¡¡1. Income and deductions ¡¡¡¡¡¡¡¡¡¡2. Determination of beneficiary's share of table income ¡¡¡¡¡¡¡¡F. Exempt organizations |
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