Certified Public Accountant (CPA)
Examination Review Schedule of Workshops

Regulation - Tuesday, June 21
8:00am – 6:00pm

Tests knowledge of ethics, professional and legal responsibilities, federal taxation, and business law, as well as the application of these disciplines:

1. Ethics and legal and professional responsibilities (15% - 20%).
2. Business law (20% - 25%).
3. Federal tax procedures and accounting issues (8% - 12%).
4. Federal taxation related to property transactions (8% - 12%).
5. Federal taxation - individuals (12% - 18%).
6. Federal taxation - entities (22% - 28%).

Financial Accounting & Reporting - Wednesday, June 22
8:00am – 11:35am & 2:30pm - 6:00pm

Tests the knowledge of Generally Accepted Accounting Principles (GAAP) and the skills needed to apply GAAP to government entities, nonprofit organizations and business entities.

1. Financial statements concepts and standards (17% - 23%).
2. Example items: recognition, measurement, valuation and presentation in financial statements in conformity with GAAP (27% - 33%).
3. Recognition, measurement, valuation and presentation of specific types of transactions within financial statements presented in accordance with GAAP.
4. Governmental accounting and reporting (8% - 12%).
5. Nonprofit, non-governmental accounting and reporting (8% - 12%).

Business Environments & Concepts - Thursday, June 23
8:00am – 2:30pm

Candidates need to have knowledge of general business environment and concepts necessary to understand the underlying business rationale and implications of transactions, as well as the skills necessary to apply that knowledge in preparing financial statements, audit and attestation engagements, as well as functions performed by CPAs that affect the public interest.  Candidates are tested on their knowledge of financial management, information technology, business planning and measurement, and application of accounting concepts on business operations, business and industry, and business structure.

1. Business entity structure (17% - 23%).
2. Economics necessary to understand an entity’s business and industry (8% - 12%).
3. Financial management (17% - 23%).
4. Information technology’s relationship to the business environment (22% - 28%).
5. Planning and measurement (22% - 28%).

Auditing and Attestation - Friday, June 24
8:00am – 11:00am

Comprises the Generally Accepted Auditing Standards (GAAS), auditing procedures, and application in auditing and other attestation engagements.

1. Engagement planning, evaluation of the engagement and client, decision of whether to accept client and engagement, agreement with client (22% - 28%).
2. Consideration of internal control in both manual and computerized environments (12% - 18%).
3. Gather and document information for a basis for conclusions (32% - 38%).
4. Review engagement to provide reasonable assurance that objectives are attained and evaluate information gathered to arrive at and to document engagement conclusions (8% - 12%).
5. Prepare communications to meet engagement objectives (12% - 18%)

CPA Exam Overview - Friday, June 24
2:30pm - 6:20pm

This session will provide an overview of all four parts related to the CPA Examination Review.   You will also be given the opportunity to ask questions and receive valuable feedback from the session facilitator.