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Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Law | 15-25% | - Business Structure - Federal Securities Regulation - Debtor-Creditor Relationships - Agency - Contracts |
| Topic 2: Federal Taxation of Property Transactions | 5-15% | - Like-Kind Exchanges and Involuntary Conversions - Property Tax Basis and Cost Recovery - Gains and Losses |
| Topic 3: Federal Taxation of Individuals | 22-32% | - Property Transactions - Gross Income - Tax Credits - Deductions - Individual Tax Computation |
| Topic 4: Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Legal Duties and Responsibilities - Ethics and Professional Responsibilities - Federal Tax Procedures |
| Topic 5: Federal Taxation of Entities | 23-33% | - Trusts and Estates - Limited Liability Companies - C Corporations - S Corporations - Entity Tax Compliance - Partnerships |
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