The American Institute of Certified Public Accountants (AICPA) prescribed the CPA syllabus 2025 on its official website. As per the new CPA evolution, there are tgree core sections. Candidates must also choose one disciplinary section out of three available options. CPA exam 2025 would be held as per the CPA 2025 syllabus mentioned in the uniform CPA examination blue print.
CPA in India was started from 2021 onwards. The CPA exam registration is open throughout the year. Candidates aspiring to appear for the exam should carefully go through the CPA syllabus 2025 to prepare well. CPA syllabus comprises detailed topics and important subjects to be studied for the CPA exam. Read the article below to know about the CPA 2025 syllabus in India, including important topics, exam pattern, and more.
The syllabus of CPA 2025 consists of three core subjects namely Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation. The disciplinary sections in the CPA syllabus 2025 include Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP).
Paper | Subject | Topics | Weight (%) |
---|---|---|---|
Core Section Papers | Financial Accounting & Reporting (FAR) | Financial Reporting | 30-40 |
Select Balance Sheet Accounts | 30-40 | ||
Select Transactions | 25-35 | ||
Auditing & Attestation (AUD) | Ethics, Professional Responsibilities and General Principles | 15-25 | |
Assessing Risk and Developing a Planned Response | 25-35 | ||
Performing Further Procedures and Obtaining Evidence | 30-40 | ||
Forming Conclusions & Reporting | 10-20 | ||
Taxation and Regulation (REG) | Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20 | |
Business Law | 15-25 | ||
Federal Taxation of Property Transactions | 5-15 | ||
Federal Taxation of Individuals | 22-32 | ||
Federal Taxation of Entities | 23-33 | ||
Discipline Section Papers | Business Analysis and Reporting (BAR) | Business Analysis | 40-50 |
Technical Accounting and Reporting | 35-45 | ||
State and Local Governments | 10-20 | ||
Information Systems and Controls (ISC) | Information Systems and Data Management | 35-45 | |
Security, Confidentiality and Privacy | 35-45 | ||
Considerations for System and Organization Controls (SOC) Engagements | 15-25 | ||
Tax Compliance and Planning (TCP) | Tax Compliance and Planning for Individuals and Personal Financial Planning | 30-40 | |
Entity Tax Compliance | 30-40 | ||
Entity Tax Planning | 10-20 | ||
Property Transactions (disposition of assets) | 10-20 |
As per the CPA 2025 exam pattern, each of the papers in the CPA exam will have multiple choice questions as well as task based simulations. The MCQs and task based questions would be divided as per the weight assigned to them in the CPA syllabus 2025. The duration of each section is four hours.
Paper | Course | Duration | No. of MCQs | Weight | No. of Task Based Simulations | Weight |
---|---|---|---|---|---|---|
Core Sections | Financial Accounting & Reporting (FAR) | 4 Hours | 50 | 50% | 7 | 50% |
Auditing & Attestation (AUD) | 4 Hours | 78 | 50% | 7 | 50% | |
Taxation and Regulation (REG) | 4 Hours | 72 | 50% | 8 | 50% | |
Disciplinary Sections | Business Analysis and Reporting (BAR) | 4 Hours | 50 | 50% | 7 | 50% |
Information Systems and Controls (ISC) | 4 Hours | 82 | 60% | 6 | 40% | |
Tax Compliance and Planning (TCP) | 4 Hours | 68 | 50% | 7 | 50% |
The syllabus of CPA 2025 is designed to test the candidate's skills in four areas namely evaluation, analysis, application and remembering and understanding. The CPA exam syllabus for each of the section places a different weight to the four skills. Given below is the weight distribution of the skills tested in each section of the CPA syllabus.
Section | Evaluation | Analysis | Application | Remembering and Understanding |
---|---|---|---|---|
Auditing and Attestation | 5–15% | 15–25% | 30–40% | 30–40% |
Financial Accounting and Reporting | - | 35–45% | 45–55% | 5–15% |
Taxation and Regulation | - | 25–35% | 35–45% | 25–35% |
Business Analysis and Reporting | - | 30–40% | 45–55% | 10–20% |
Information Systems and Controls (ISC) | - | 10–20% | 20–30% | 55–65% |
Tax Compliance and Planning (TCP) | - | 25-35% | 55–65% | 5–15% |
CPA syllabus 2025 has three core sections namely Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation and one among three disciplinary section which include Business Analysis and Reporting (BAR), Information Systems and Controls (ISC) and Tax Compliance and Planning (TCP).
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