If you plan to become a Certified Public Accountant (CPA), then understanding the CPA subjects is the first step. The CPA exam is made up of four core papers that test your knowledge in accounting, auditing, business, and taxation. These subjects help you build the skills you need to work as a professional accountant in the United States or with global companies. Each paper checks a specific area—like financial reporting, ethics, business operations, or tax law—and together, they cover everything a CPA must know.

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What are CPA Subjects?

The CPA subjects are designed to check your knowledge in accounting, auditing, business laws, taxation, and regulations. In this article, we will tell you all about the CPA subjects, what each paper includes, and how you can prepare for them.

The CPA exam has four main subjects. These are

Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)

Auditing and Attestation (AUD)

Auditing and Attestation (AUD) is one of the four CPA subjects. This paper checks your knowledge of auditing rules, procedures, and ethics. If you want to work in assurance or as an auditor, this paper is very important.

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AUD teaches you how to check a company’s financial records, assess risks, understand internal controls, and give reports. It also includes laws and standards that all CPAs must follow. Many students find AUD difficult at first because it involves a lot of theory. But with proper planning, you can score well.

Topics Covered in AUD

Ethics and Professional Responsibilities
Understanding Audit Planning
Risk Assessment and Internal Controls
Audit Evidence and Procedures
Audit Reports and Conclusions

The AICPA gives weightage to each section:

Section Name	Weight
Ethics and General Principles	15–25%
Assessing Risk and Planning Response	25–35%
Performing Procedures and Collecting Evidence	30–40%
Forming Conclusions and Reporting	10–20%

Study Tips for AUD

Learn audit steps in order—from planning to reporting.
Use real audit case studies to understand practical use.
Practice questions about risk assessment and internal control.
Memorize professional ethics with examples.
Revise theory regularly to avoid forgetting.

AUD becomes easier once you link theory with real business processes.

Business Environment and Concepts (BEC)

BEC is a mix of business knowledge, economics, and IT. It is the only CPA subject that includes written communication tasks. You will write emails or memos in this paper. This paper is perfect for students who are interested in business strategy, operations, and financial planning.

BEC may seem easy, but it requires deep understanding of business ideas. You need to know how businesses work, manage money, and handle risks. It is very useful for roles in management or corporate finance.

Topics Covered in BEC

Corporate Governance
Economic Concepts and Market Analysis
Financial Management and Ratios
IT and Business Systems
Strategic Planning and Operations
Writing Tasks (Business Memos, Emails)

Weightage of topics in BEC:

Section Name	Weight
Corporate Governance	17–27%
Economics and Market Concepts	17–27%
Financial Management	11–21%
Information Technology	15–25%
Operations and Strategic Mgmt	15–25%

Study Tips for BEC

Focus on business operations and supply chain management.
Practice writing clear and short business messages.
Understand how to read and use financial ratios.
Learn IT security and business system basics.
Use charts and flow diagrams to simplify processes.

BEC is helpful for students with MBA or commerce background. It prepares you to work with business data and make smart decisions.

Financial Accounting and Reporting (FAR)

FAR is the most technical paper among all CPA subjects. It checks your ability to prepare and report financial statements as per US GAAP. FAR is lengthy and has many small topics. You need a solid plan to cover them all.

It includes accounting for leases, pensions, revenue, non-profits, and government entities. Many Indian students find FAR similar to their CA or BCom accounting classes. But the US standards are different, so understanding US GAAP is key.

Topics Covered in FAR

Financial Reporting Framework (GAAP)
Balance Sheet and Income Statement Accounts
Revenue, Lease, Bonds, and Equity Accounting
Government Accounting (State and Local)
Non-Profit Accounting

FAR topic weightage is:

Section Name	Weight
Financial Reporting and Framework	25–35%
Financial Statement Accounts	30–40%
Specific Transactions	20–30%
State and Local Government Accounting	5–15%

Study Tips for FAR

Understand each GAAP rule with journal entries and examples.
Practice numerical questions for all types of transactions.
Use summary tables for accounting standards.
Revise weekly to remember older topics.
Attempt simulations to check application of theory.

FAR can be scored if you stay consistent.

Regulation (REG)

REG is all about laws, taxation, and ethics. It includes US federal tax systems, business law, and CPA responsibilities. If you want to work in taxation or consulting, this subject is very important.

Indian students often find REG tricky because it covers US tax codes. But it also has scoring topics like ethics and law. With regular revision and topic-wise study, you can handle it well.

Topics Covered in REG

Ethics and Responsibilities of CPAs
Business Law (Contracts, Agencies, Negotiable Instruments)
Federal Taxation (Individuals and Entities)
Tax Procedures and Compliance

Topic weight distribution:

Section Name	Weight
Ethics and Responsibilities	10–20%
Business Law	10–20%
Individual Taxation	15–25%
Entity Taxation	28–38%
Tax Procedures and Compliance	12–22%

Study Tips for REG

Learn tax forms, deductions, and tax planning steps.
Use charts to understand business structures and their tax rules.
Practice law case examples to understand principles.
Revise ethics using codes and real-life scenarios.
Focus on areas where rules often change (like deductions, credits).

REG is easier if you understand logic behind the law. Use visual notes and diagrams to simplify tax systems.

How to Plan Your CPA Subject Preparation?

Studying all four CPA subjects needs time and planning. Most students take 6–12 months to complete all papers.

Prepare one paper at a time.
Follow AICPA’s content blueprint for each subject.
Revise each topic weekly.
Take at least 3 mock exams before the final exam.
Use review courses like Becker, Wiley, or Surgent.
Join forums and study groups for help.

Suggested Timeline

CPA Subject	Study Time Needed
FAR	10–12 weeks
AUD	8–10 weeks
REG	9–11 weeks
BEC	6–8 weeks

A good study plan helps avoid last-minute stress. It also increases your chances to pass all four exams within 18 months.

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CPA Subjects FAQs

1. What are the CPA exam subjects?
The four CPA subjects are AUD, BEC, FAR, and REG.

2. What is the syllabus of CPA exam in India?
The syllabus includes US GAAP, auditing, taxation, business law, and IT. The syllabus is the same in India and the US.

3. Is CPA valid in India?
Yes, CPA is valid in India and valued by Big 4 firms and global companies.

4. Which CPA subject is easiest?
BEC is often seen as the easiest, especially for students with business or MBA background.

5. Which subject should I start with in CPA?
Start with FAR or AUD, depending on your background in accounting or audit.

6. How long does it take to study for each subject?
On average, 6–12 weeks per paper, depending on your base knowledge.

7. Can I take CPA after BCom?
Yes, if you meet credit hour and eligibility requirements of a US state board.

8. How to pass CPA exam on first attempt?
Make a study plan, use review courses, and practice a lot of questions.