Discipline: Tax Compliance and Planning (TCP)
The Tax Compliance and Planning (TCP) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that newly licensed CPAs must demonstrate with respect to: U.S. federal tax compliance for individuals and entities with a focus on nonroutine and higher complexity transactions U.S. federal tax planning for individuals and entities Personal financial […]
Discipline: Information Systems and Controls (ISC)
The Information System and Controls (ISC) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that newly licensed CPAs must demonstrate with respect to information systems, including processing integrity, availability, security, confidentiality and privacy. Inherent in the analysis of controls in each of these subjects is awareness of the risks that […]
Discipline: Business Analysis and Reporting (BAR)
The Business Analysis and Reporting (BAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills newly licensed CPAs must demonstrate with respect to: Financial statement and financial information analysis with a focus on an newly licensed CPA’s role in comparing historical results to budgets and forecasts, deriving the impact of transactions, […]
Core: Taxation and Regulation (REG)
The Taxation and Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that newly licensed CPAs must demonstrate with respect to: U.S. ethics and professional responsibilities related to tax practice U.S. business law U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions
