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