CPA Exam (Core) Study Guide
Prepare for the Uniform CPA Examination with our free, authoritative curriculum. Master the CPA Evolution core architecture: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Regulation (REG) with case study checkpoints and AICPA trap analyses.
Complete CPA Exam Curriculum
Browse all 5 interactive lessons across 5 curriculum chapters. Every lesson includes verified blueprint takeaways, common examination traps, and interactive practice checkpoints:
Uniform CPA Examination Architecture & Core Blueprint
Understand the CPA Evolution exam model: the 3 Core sections (FAR, AUD, REG) plus Discipline choice, scoring benchmarks (75 scaled score), and Prometric testing strategy.
Financial Accounting & Reporting (FAR) Core Mastery
Master FASB ASC standards: ASC 606 revenue recognition, ASC 842 leases, ASC 740 income taxes, inventory methods, bond accounting, and business consolidations.
Auditing & Attestation (AUD) Standards & Audit Reports
Master AICPA AU-C sections: the Audit Risk Model, internal control COSO evaluations, substantive evidence, auditor reporting opinions, and AICPA Code of Conduct.
Federal Taxation: Individual, Business & Property Transactions
Master IRC provisions: individual income tax formulas, capital gain/loss netting, Section 1031 like-kind exchanges, and C-Corp, S-Corp, and Partnership taxation.
Treasury Circular 230 & Professional Preparer Ethics
Understand Treasury Circular 230 standards, tax return preparer penalties under IRC Sec 6694, AICPA Code of Conduct independence rules, and PCAOB regulations.
Interactive Study Tools & Resources
Reinforce what you learn in the guide with our suite of free interactive CPA Exam tools:
90-Question Mock Exam
Rigorous multi-choice simulator covering FAR financial statements, AUD audit opinions, and REG tax statutes.
Launch Practice Exam →CPA Exam Cheat Sheet
High-yield reference sheet for GAAP vs IFRS differences, audit reports, and individual/corporate tax rates.
View Cheat Sheet →8-Week Study Plan
Structured 8-week core study schedule with review milestones and Prometric testing strategies.
View Study Plan →