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These are following steps for registering the CPA Regulation-Exam.
You can take the Exam (and qualify as a CPA Regulation) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Federal Taxation of Individuals | 15–25% | - Individual tax computations - Gross income inclusions and exclusions - Deductions and credits |
| Federal Taxation of Entities | 15–25% | - C corporations taxation - Estate and trust taxation basics - S corporations - Partnerships |
| Business Law | 20–30% | - Agency - Contracts - Business structure and regulation - Commercial transactions (UCC) |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
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