CPA Syllabus
The U.S. CPA Syllabus is governed by the UAICPA (American Institute of Certified Public Accountants) and consists of 4 core exam sections, with optional discipline sections introduced as part of the CPA Evolution Model (2024 onwards).

Core Sections
AUD : Auditing & Attestation
- Audit process & evidence
- Ethics, risk assessment, internal controls
- Reporting and professional responsibilities
- Governmental and not-for-profit auditing
FAR : Financial Acc. & Reporting
- U.S. GAAP for business entities
- Financial statements, revenue, leases, pensions
- NFP and governmental accounting
- Consolidations and foreign currency transactions
REG : Regulation (Taxation & Law)
- U.S. federal taxation (individuals, entities)
- Business law and ethics
- IRS procedures and practices
- Property transactions and tax calculations
Discipline Sections
BAR : Business Analysis & Reporting
- Data analytics, financial reporting, managerial accounting
ISC : Information Systems and Controls
- IT governance, data security, systems controls
TCP : Tax Compliance and Planning
- Individual & entity tax planning, multijurisdictional tax issues
CPA Schedule
Course Duration, Timeline & Study Plan
The CPA course duration is one of the most common questions students ask — and for good reason.
Unlike other professional qualifications, the US CPA course is flexible and modular. You can choose your own CPA exam schedule and study pace based on your personal and professional commitments.
With the right strategy and support, you can become a Certified Public Accountant (CPA) in 12 to 18 months, or even faster.
CPA CourseDuration
+ experience)
CPA Schedule
Exam Structure & Timeline
Each section is a 4-hour computer-based exam, and you're allowed to take one section at a time.
CPA Syllabus can be completed in 6-12 months
FAR
Financial Accounting
& Reporting
AUD
Auditing &
Attestation
REG
Regulation
(Taxation & Law)
BAR
Business Analysis &
Reporting
CPAExam Window
When Can You Take the Exam?

No fixed exam windows — you can schedule your CPA exam year-round

The CPA syllabus is available in India and other international locations

You must wait only 24–48 hours between exams

Most candidates take exams 1–2 months apart
Sample CPA Study Plan
For Working Professionals
FAR
Exam
AUD
Exam
REG
Exam
BAR
Exam
CPA CourseDuration in India
With Miles Education, 80 %+ of Indian CPAs complete all 4 exams in under 12 months, even while working.


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Simulations
Mock Exams
Sunday Live Classes
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Books
End to End License Support
The Books: Your CPA
Bible by McGraw Hill
AUD | Auditing and Attestation
FAR | Financial Accounting & Reporting
REG | Regulation
BAR | Business Analysis & Reporting

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FAQs
1. What is included in the CPA syllabus?
The syllabus covers four main exam sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
- Business Analysis and Reporting (BAR) (replacing BEC in the new CPA Evolution model)
Each section is designed to test knowledge and skills in accounting, auditing, taxation, business analysis, ethics, and regulatory compliance.
2. Who designs and updates the CPA syllabus?
The syllabus is designed and regularly updated by the American Institute of Certified Public Accountants (AICPA) in collaboration with NASBA and the State Boards of Accountancy. It evolves based on industry needs, regulatory changes, and technological advancements to ensure relevance in today’s global accounting environment.
3. Where can I find the detailed CPA course syllabus?
You can find the official and updated CPA course syllabus on the AICPA’s website. Alternatively, coaching providers like Miles Education offer detailed breakdowns, section-wise coverage, and study materials aligned with the latest syllabus to help students prepare effectively.
4. Why is the CPA syllabus divided into four sections?
The syllabus is split into four sections to comprehensively assess the different skill areas required of a modern accountant. This structure ensures candidates demonstrate proficiency in technical accounting, auditing, taxation, business concepts, and data analysis making them well-rounded professionals.
5. How often does the CPA syllabus change?
The syllabus is reviewed and updated periodically, typically every year or two. Major changes like the CPA Evolution 2024 are introduced to reflect shifts in the profession, such as increased emphasis on data analytics, digital tools, and emerging accounting practices. Staying updated with these changes is crucial for exam success.