CPA Course Syllabus: Your Complete Guide to the US CPA Exam Subjects

The US CPA (Certified Public Accountant) qualification is among the most respected designations in the world of accounting and finance. Whether you’re an accounting graduate, a finance professional, or someone aiming for global career opportunities, pursuing CPA can be a game-changer.

But before you start, it’s essential to understand the CPA course syllabus — what subjects you'll be studying, how the exams are structured, and what skills you need to master.

In this blog, we’ll explore the updated CPA exam syllabus in detail and help you prepare better for your CPA journey.

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🎯 Overview of the CPA Exam Structure

The CPA exam is designed and administered by the AICPA (American Institute of Certified Public Accountants) and consists of 4 core sections along with discipline-specific options, introduced under the CPA Evolution Model (effective from 2024 onwards).

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🧩 CPA Exam: Core + Discipline Structure

✅ Core Sections (Mandatory for Everyone)

1. AUD – Auditing and Attestation

2. FAR – Financial Accounting and Reporting

3. REG – Regulation

🔍 Discipline Sections (Choose One)

1. BAR – Business Analysis and Reporting

2. TCP – Tax Compliance and Planning

3. ISC – Information Systems and Controls

You must pass all 3 core exams and one discipline exam of your choice to become a CPA.

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📚 Detailed CPA Course Syllabus Breakdown

Let’s dive deeper into what each section covers:

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1️⃣ AUD – Auditing and Attestation

This section evaluates your ability to audit financial statements and perform attestation services.

Key Topics:

• Audit Planning & Risk Assessment

• Internal Controls

• Evidence Gathering Procedures

• Professional Responsibilities

• Government Audits and Ethics

📝 Focus: Understanding of audit procedures, ethics, and internal controls.

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2️⃣ FAR – Financial Accounting and Reporting

FAR tests your knowledge of accounting principles used in financial reporting frameworks.

Key Topics:

• US GAAP Framework

• Financial Statements Preparation

• Governmental & Not-for-Profit Accounting

• Leases, Bonds, Business Combinations

• Revenue Recognition & Income Taxes

📝 Focus: Strong grasp of financial statement analysis and GAAP standards.

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3️⃣ REG – Regulation

This section covers US federal taxation and business law.

Key Topics:

• Individual Taxation

• Corporate & Partnership Tax

• Ethics & Professional Conduct

• Business Law and Contracts

• Tax Planning and Compliance

📝 Focus: Application of US tax code, ethics, and legal regulations.

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Discipline Section (Choose One)

You’ll choose one based on your career interest:

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🔵 BAR – Business Analysis and Reporting

Ideal for those interested in financial analysis, reporting, and management accounting.

Key Topics:

• Financial Risk Management

• Performance Management

• Financial Statement Analysis

• Data Analytics

• Consolidations and Financial Reporting

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🟠 TCP – Tax Compliance and Planning

Ideal for those focusing on taxation and consulting.

Key Topics:

• Tax Compliance for Individuals & Entities

• Tax Research & Planning

• Multijurisdictional Taxation

• Property Transactions

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🟢 ISC – Information Systems and Controls

Perfect for those looking to specialize in accounting tech, cybersecurity, and IT governance.

Key Topics:

• IT Governance & Risk Management

• Cybersecurity Concepts

• Data Privacy and Protection

• Internal Controls Over Financial Reporting

• System and Organization Controls (SOC)

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📅 CPA Exam Format

Each exam section is 4 hours long and includes:

• Multiple Choice Questions (MCQs)

• Task-Based Simulations (TBS)

• Written Communication Tasks (only in certain sections)

To pass, you need a minimum score of 75 on a 0–99 scale for each section.

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🎓 How to Prepare for the CPA Syllabus?

Preparation is key — and choosing the right training partner can make all the difference.

✨ Why FinTram Global?

FinTram Global offers:

• 📚 Comprehensive CPA study material

• 🎥 Expert-led video lectures

• 👨‍🏫 Doubt-solving and mentorship

• 🧩 Practice tests & simulations

• 💼 Career support for job placement

Whether you're a full-time student or a working professional, FinTram Global helps you navigate the CPA syllabus confidently and effectively.

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🔚 Final Thoughts

The CPA course syllabus is vast and challenging, but with the right guidance and consistent effort, it's absolutely manageable. The new Core + Discipline model gives you flexibility to tailor your CPA journey based on your career goals — whether in taxation, analysis, or information systems.

Start early, stay committed, and choose a smart learning path — and you'll soon join the league of globally respected CPAs.