Financial Accounting & Reporting
Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
Governmental Accounting and Reporting(8% - 12%)
Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
Auditing & Attestation
Engagement Acceptance and Understanding the Assignment(12% - 16%)
Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
Performing Audit Procedures and Evaluating Evidence(16% - 20%)
Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
Accounting and Review Services Engagements(12% - 16%)
Professional Responsibilities(16% - 20%)
Business Environment and Concepts
Corporate Governance(16% - 20%)
Economic Concepts and Analysis(16% - 20%)
Financial Management(19% - 23%)
Information Systems and Communications(15% - 19%)
Strategic Planning(10% – 14%)
Operations Management(12% - 16%)
Regulation
Ethics, Professional, and Legal Responsibilities(15% -19%)
Business Law(17% - 21%)
Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
Federal Taxation of Property Transactions(12% - 16%)
Federal Taxation of Individuals(13% - 19%)