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       CPA BEC


CPA Examination 2020


 Auditing and attestation (AUD)


Content Allocation

Weight

I. Ethics, Professional Responsibilities and General Principles

15–25%

II. Assessing Risk and Developing a Planned Response   

20–30%

III. Performing Further Procedures and Obtaining Evidence

30–40%

IV. Forming Conclusions and Reporting

15–25%

 


Business Environment and Concept (BEC)


Content area allocation

Weight

I. Corporate Governance

17–27%

II. Economic Concepts and Analysis

17–27%

III. Financial Management

11-21%

IV. Information Technology

15-25%

V. Operations Management

15-25%

 

 


Financial Accounting and Reporting (FAR)


Content area allocation

Weight

I. Conceptual Framework, Standard-Setting and Financial Reporting

25–35%

II. Select Financial Statement Accounts   

30–40%

III. Select Transactions

20–30%

IV. State and Local Governments

5–15%


Regulation (REG)


Content area allocation

Weight

I. Ethics, Professional Responsibilities and Federal Tax Procedures

10–20%

II. Business Law

10–20%

III. Federal Taxation of Property Transactions   

12–22%

IV. Federal Taxation of Individuals   

15–25%

V. Federal Taxation of Entities   

28–38%

 

2020 CPA REG REVIEW NOTES: Regulation

2020 CPA BEC REVIEW NOTES: Business Environment Concepts