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Follow the steps mentioned below to book the Certified Public Accountant (CPA) Exam:
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CPA AA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Legal, Ethical and Regulatory Environment | 20% | - Anti-money laundering, fraud and corporate governance - Ethics, independence, professional skepticism and quality control - Regulatory framework including Companies Act 2014 |
| Topic 2: Accepting and Planning Audit Engagements | 25% | - Understanding entity and internal control systems - Pre-conditions, client acceptance and engagement terms - Risk assessment, materiality and audit strategy |
| Topic 3: Review, Completion and Reporting | 20% | - Evaluation of misstatements and review of work - Going concern, subsequent events and written representations - Audit reports, modifications and other communications |
| Topic 4: Performing Audit Procedures and Gathering Evidence | 30% | - Tests of controls and substantive procedures - Audit evidence, sampling and documentation - CIS auditing and computer-assisted audit techniques |
| Topic 5: Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
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