Auditing & Attestation (AUD):
- Planning and Entering the Agreement. (22%-28%)
- Evaluating Internal Controls (12%-18%)
- Obtaining and Documenting Evidence (32%-38%)
- Engagement Review and Conclusion Documentation (8%-12%%)
- Communicating Engagement Objectives (12%-18%)
Business Environment & Concepts (BEC)
- Business Structure (17%-23%)
- Economics (8%-12%)
- Financial Management (17%-23%)
- Information Technology (22%-28%)
- Planning and Measurement (22%-28%)
Financial Accounting & Reporting (FAR)
- Financial Statement Concepts and Standards (17%-23%)
- GAAP - Typical Items in Financial Statements (27%-33%)
- Governmental Entities (8%-12%)
- Nongovernmental and Not-for-Profit Organizations (8%-12%)
- Specific types of transactions and events in financial statements (27%-33%)
Regulation (REG)
- Business Law (20%-25%)
- Ethics and Professional and Legal Responsibilities (15%-20%)
- Federal Tax Procedures (8%-12%)
- Federal Taxation - Entities (22%-28%)
- Federal Taxation - Individuals (12%-18%)
- Federal Taxation - Property (8%-12%)
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