Transcription of Uniform CPA Examination Blueprints - American Institute of ...
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Uniform CPA Examination Blueprints - American Institute of ...
IUniform CPA Examination BlueprintsUniform CPA Examination BlueprintsApproved by the Board of Examiners American Institute of CPAs Oct. 23, 2020 Effective date: July 1, 20211 Uniform CPA Examination BlueprintsTable of contentsUniform CPA Examination Blueprints2 Introduction: Uniform CPA Examination BlueprintsAUD1 Auditing and Attestation (AUD) AUD2 Section introduction AUD6 Summary blueprint AUD7 Area I Ethics, Professional Responsibilities and General Principles AUD11 Area II Assessing Risk and Developing a Planned Response AUD17 Area III Performing Further Procedures and Obtaining Evidence AUD22 Area IV Forming Conclusions and ReportingBEC1 Business Environment and Concepts (BEC) BEC2 Section introduction BEC6 Summary blueprint BEC7 Area I Enterprise Risk Management, Internal Controls and Business Processes BEC10 Area II Economics BEC12 Area III Financial Management BEC14 Area IV Information Technology BEC17 Area V Operations ManagementFAR1 Financial Accounting and Reporting (FAR) FAR2 Section introduction FAR6 Summary blueprint FAR7 Area I Conceptual Framework, Sta
Approximately 570 representative tasks that are critical to a newly licensed CPA’s role in protecting the public interest have been identified. The representative tasks combine both the applicable content knowledge and skills required in the context of the work of a newly licensed CPA. Based on the nature
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