Exam Domains
The CPA Uniform Exam exam covers 4 domains with different weight percentages
Domain 1: Domain 1: Auditing and Attestation (AUD)
100%Covers the principles and procedures of auditing and attestation.
Topics covered:
- Topic 1.1: Ethics, Professional Responsibilities, and General Principles
- Topic 1.2: Assessing Risk and Developing a Planned Response
- Topic 1.3: Performing Further Procedures and Obtaining Evidence
- Topic 1.4: Forming Conclusions and Reporting
Domain 2: Domain 2: Financial Accounting and Reporting (FAR)
100%Covers financial accounting principles and reporting standards.
Topics covered:
- Topic 2.1: Financial Reporting
- Topic 2.2: Select Transactions
- Topic 2.3: Select Balance Sheet Accounts
- Topic 2.4: State and Local Governments
- Topic 2.5: Not-for-Profit Organizations
Domain 3: Domain 3: Regulation (REG)
100%Covers regulations and taxation principles.
Topics covered:
- Topic 3.1: Ethics and Responsibilities
- Topic 3.2: Business Law
- Topic 3.3: Federal Taxation of Property Transactions
- Topic 3.4: Federal Taxation of Individuals
- Topic 3.5: Federal Taxation of Entities
Domain 4: Domain 4: Discipline Sections (Choose One)
100%Advanced topics in business analysis, information systems, or tax compliance.
Topics covered:
- Topic 4A: Business Analysis and Reporting (BAR)
- Topic 4B: Information Systems and Controls (ISC)
- Topic 4C: Tax Compliance and Planning (TCP)
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Frequently Asked Questions
Common questions about the CPA Uniform Exam certification exam
How many questions are on the CPA Uniform Exam exam?
The CPA Uniform Exam (CPA) exam contains 100 questions that must be completed within 120 minutes.
What is the passing score for CPA Uniform Exam?
You need to score 720 out of 1000 (72%) to pass the CPA Uniform Exam certification exam.
What topics are covered in the CPA Uniform Exam exam?
The exam covers 4 main domains: Domain 1: Auditing and Attestation (AUD), Domain 2: Financial Accounting and Reporting (FAR), Domain 3: Regulation (REG), Domain 4: Discipline Sections (Choose One). Each domain has different weight percentages based on importance.
How can BetaStudy help me pass the CPA Uniform Exam exam?
BetaStudy provides 5,500+ practice questions covering all 4 exam domains, 100 unique practice exams that simulate real exam conditions, detailed explanations for every answer, and progress tracking to identify your weak areas.
Are the practice questions updated for the latest CPA exam?
Yes, our questions are automatically updated whenever the official exam syllabus changes. We monitor the official AICPA certification page and regenerate questions to match the current exam format.
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