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US CPA Course Syllabus - Subjects & Exam Pattern
The US CPA course syllabus has been redesigned under the CPA evolution model, making the CPA qualification more relevant to modern accounting, audit, tax, and technology-driven finance roles. The CPA USA syllabus now follows a Core + Discipline structure, ensuring strong foundational knowledge along with specialised expertise.
Overview of the CPA USA Syllabus (CPA Evolution Model)
Under the CPA syllabus, candidates must pass:
- 3 Core Subjects (mandatory for all candidates)
- 1 Discipline Subject (Chosen based on career interest)
This structure ensures that every CPA has strong fundamentals while also developing depth in a specialised area such as advanced reporting, taxation, or technology and controls.
Core Subjects (Mandatory)
All CPA candidates must clear the following three core subjects to build foundational expertise in accounting, audit, taxation, and regulation.
Auditing and Attestation (AUD)
Focuses on audit, assurance, ethics, and professional responsibilities.
- Ethics and professional responsibilities
- Audit planning and risk assessment
- Internal controls and governance
- Audit evidence and procedures
- Audit reporting and attestation engagements
Financial Accounting and Reporting (FAR)
Covers accounting standards and financial reporting for various entities.
- Financial statements and disclosures
- Business accounting standards
- Not-for-profit accounting
- Governmental accounting
- Accounting transactions and events
Taxation and Regulation (REG)
Builds expertise in US taxation, business law, and compliance.
- Federal taxation of individuals
- Federal taxation of business entities
- Business law and contracts
- Professional ethics
- Regulatory compliance
Discipline Subjects (Choose One)
Candidates select one discipline to gain advanced knowledge aligned with their career goals.
Business Analysis and Reporting (BAR)
- Advanced financial reporting
- Financial statement analysis
- Complex transactions & consolidation
- Strategic and performance reporting
Information Systems and Controls (ISC)
- IT governance and systems
- Internal controls and risk management
- Cybersecurity fundamentals
- Technology-enabled audits
Tax Compliance and Planning (TCP)
- Advanced individual taxation
- Business tax planning strategies
- Tax compliance & reporting
- Ethics in tax practice
This structure ensures strong conceptual knowledge and practical applcation skills.
At FinTram Global, the CPA curriculum is fully aligned with the new CPA syllabus, ensuring students are exam-ready and career-ready.
Why Choose FinTram Global for CPA Coaching in India?
FinTram Global is a trusted name in global finance education and a preferred choice for students searching for a CPA institute in India.
FinTram CPA coaching is ideal for candidates seeking a career with international relevance.