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What are the four parts of the exam? |
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The four parts are Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts.
Auditing and Attestation covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge.
Financial Accounting and Reporting covers generally accepted accounting principles for business enterprises and accounting and reporting for governmental entities and not-for-profit organizations.
Regulation combines federal taxation, ethics, professional and legal responsibilities and business law topics.
Business Environment and Concepts covers knowledge of general business environment and business concepts, including business structures; economic concepts essential to obtaining an understanding of an entity’'s operations, business and industry; information technology; and planning and measurement (cost accounting).
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