| CPA Class Topics |
| Financial |
Regulation |
| F1: | Standard Setting, Income Statement, and Reporting Requirements |
| F2: | Matching (Revenue & Expenses), Foreign Currency Accounting, and Other Financial Statement Presentations |
| F3: | Marketable Securities and Business Combinations |
| F4: | Working Capital and Fixed Assets |
| F5: | Leases, Liabilities, and Bonds |
| F6: | Pensions and Income Tax Accounting |
| F7: | Stockholders' Equity, Cash Flows, and Ratio Analysis |
| F8: | Governmental Accounting |
| F9: | Governmental and Not-for-Profit Organizations |
| F10: | Fair Value, Partnerships, VIEs, AROs, Liabilities, Contingencies, Subsequent Events, and Financial Instruments |
|
| R1: | Individual Tax - Income |
| R2: | Individual Tax - Adjustments, Deductions, and Credits |
| R3: | C Corporation and S Corporation Taxation |
| R4: | Partnership Taxation, Estate & Gift Taxation, and Additional Tax Topics |
| R5: | Contracts and Sales |
| R6: | Commercial Paper, Secured Transactions, and Suretyship & Creditors' Rights |
| R7: | Agency, Bankruptcy, Securities, and CPA Legal Liability |
| R8: | Business Structure and Other Law Topics |
|
| Audit |
Business |
| A1: | Audit Reports |
| A2: | Other Reports |
| A3: | Engagement Acceptance, Planning, and Risk Assessment |
| A4: | Audit Evidence |
| A5: | Sampling and Communications |
| A6: | Professional Responsibilities, Audit Documentation, Effect of IT, and Government Auditing |
|
| B1: | Corporate Governance and Operations Management |
| B2: | Strategic Planning |
| B3: | Financial Management |
| B4: | Information Systems and Communication |
| B5: | Economic Concepts |
| B6: | Process and Project Management, Globalization, Financial Risk Management, Decisions, and Valuation |
|
