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).

curriculum

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

How long does it take to become a CPA?
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

Program Element
CPA Exam Preparation
4 CPA Exams (FAR, AUD, REG, BAR)
Work Experience (for license)
Total CPA Course Duration
Typical Duration
9–12 months
Flexible – Can be completed in 6–12 months
12–24 months (can be done while working)
12–18 months (exam
+ experience)

CPA Schedule

Exam Structure & Timeline

📖 The CPA exam consists of 4 sections, and you can choose the order in which to take them.
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

Month
Month 1–2
Month 3
Month 4–5
Month 6
Month 7
Month 8
Month 9
Month 10
Activity
Prep for
FAR
Take FAR
Exam
Prep for
AUD
Take AUD
Exam
Prep for
REG
Take REG
Exam
Prep for
BAR
Take BAR
Exam
This 10-month CPA exam plan is achievable with just 15–20 study hours/week.

CPA CourseDuration in India

With online training, recorded lectures, live classes, and flexible testing centers in India, the CPA course is now faster and more accessible than ever for Indian candidates.
With Miles Education, 80 %+ of Indian CPAs complete all 4 exams in under 12 months, even while working.
Special OfferSpecial Offer

Why choose Miles

80%+ CPAs in India are Miles Alumni. 70,000+ Global Alumni. Stadiums in 9 cities across India

1

Learn from the World's
Favourite CPA Instructor

Special Offer

Varun Jain, CPA, CMA

Harvard B - School Alumnus

Special Offer

With 100M+ YouTube views, Varun has empowered 70K+ students to become the flag-bearers of Indian accounting talent globally.

alt
Accounting
alt
Auditing
alt
Taxation
alt
Business
2

100+ Global Educators
& Industry Experts

3

The Miles Resources –
Your ultimate CPA Tool Kit!

Miles Resources Laptop

The Ultimate Platform access that
will be with you from start to end

Video Lectures

MCQs

Simulations

Mock Exams

Sunday Live Classes

One-on-one Mentoring

Books

End to End License Support

4

The Books: Your CPA
Bible by McGraw Hill

AUD | Auditing and Attestation

FAR | Financial Accounting & Reporting

REG | Regulation

BAR | Business Analysis & Reporting

CPA Books
5

End-to-End License
Support

One-on-one guidance by Gameplan Team for CPA eligibility, state board selection, evaluation, NTS, Prometric scheduling and the CPA license
6

Free Masterclass
Subscription after CPA

Free CPEs on Miles Masterclass by global faculty for 3 years after license (worth $1,200)

Masterclass Laptop
Special Offer

Are you Ready to become a CPA?

CPA isn’t just a certification. It’s your gateway to global careers, premium salaries, and leadership roles.

star group

Your journey to CPA begins here!

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.

Get in touch to know more about US CPA Course

Contact Now