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　　CONTENT SPECIFICATION
　　The outline portions of the content specifications identify the extent   of the technical content to be tested on each of the four sections of   the Uniform CPA Examination.The outlines list the areas，groups,and   topics to be tested in the following manner：
　　I.(Roman numeral)Area
　　A.(Capital letter)Group
　　1.(Arabic numeral)Topic
　　Each outline is followed by information about selected publications   that candidates may study to prepare for the Uniform CPA Examination.
　　Weights
　　The percentage range following each area represents the approximate   percentage of total test questions associated with the area.The ranges   are designed to provide flexibility in building the examination,and the   midpoints of the ranges for all areas in each section total 100%.The   examination questions will be selected from each area to fall within the   percentage allocation range.No percentages are given for groups or   topics.The presence of several groups within an area or several topics   within a group does not imply equal importance or weight will be given   to these groups or topics on an examination.
Auditing and Attestation(AUD)          I.Auditing and Attestation:Engagement Acceptance and Understanding the Assignment(12% - 16%)
         II.Auditing and Attestation:Understanding the Entity and Its Environment(including 
        Internal Control)(16% - 20%) 
         III.Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16% - 20%) 
         IV.Auditing and Attestation:Evaluating Audit Findings,Communications,and Reporting(16% - 20%) 
         V.Accounting and Review Services Engagements(12% - 16%) 
         VI.Professional Responsibilities(16% - 20%)
Financial Accounting and Reporting(FAR)         I.Conceptual Framework,Standards, Standard Setting,and Presentation of Financial Statements(17% - 23%) 
         II.Financial Statement Accounts:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) 
         III.Specific Transactions,Events and   Disclosures:Recognition,Measurement,   Valuation,Calculation,Presentation,and Disclosures(27% - 33%) 
         IV.Governmental Accounting and Reporting (8% - 12%) 
         V.Not-for-Profit(Nongovernmental) Accounting and Reporting(8% - 12%)
Regulation(REG)         I.Ethics,Professional,and Legal Responsibilities(15% -19%) 
         II.Business Law(17% - 21%) 
         III.Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%) 
         IV.Federal Taxation of Property Transactions(12% - 16%) 
         V.Federal Taxation of Individuals(13% - 19%) 
         VI.Federal Taxation of Entities(18% - 24%)
Business Environment and Concepts(BEC)         I.Corporate Governance(16% - 20%) 
         II.Economic Concepts and Analysis(16% - 20%) 
         III.Financial Management(19% - 23%) 
         IV.Information Systems and Communications(15% - 19%) 
         V.Strategic Planning(10% – 14%) 
         VI.Operations Management(12% - 16%)

 
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