CPA® is offered by AICPA (American Institute for CPA’S)
A CPA has 4 parts:
- Auditing and Attestation (AUD)– Professional Responsibility, Risk Assessment & Internal controls, Auditing sampling, Auditing with Technology
- Financial Accounting and Reporting(FAR) – Basics, Inventory, Asset and liability, Present value, Deferred taxes, Equity ,Investment, Cash Flow, Consolidation, Hedging, Govt/non- profit Accounting etc.
- Business environment and Concepts (BEC) -Budgeting, Information Technology, Corporate Governance, Economic and Strategy, Financial Management, Performance Measures, Cost Measures and Planning Analysis.
- Regulation(REG) –Legal Responsibility, Federal Securities Acts and Antitrust Law, Business Structure, Secured Transactions, Bankruptcy, Debtor-Creditor Relations, Agency, Regulation of Environment and Employment, Property and Insurance
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