CPA Syllabus 2025 - Subjects wise Syllabus & Exam Pattern
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CPA Syllabus 2025 - Subjects wise Syllabus & Exam Pattern

Sumeet SudarshanUpdated on 24 Mar 2025, 10:56 AM IST

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.

This Story also Contains

  1. CPA Exam Syllabus 2025
  2. CPA Exam Pattern 2025
  3. Skills Tested in CPA Syllabus 2025
CPA Syllabus 2025 - Subjects wise Syllabus & Exam Pattern
CPA Syllabus 2025

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.

CPA Exam Syllabus 2025

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).

CPA 2025 Syllabus Details

PaperSubjectTopicsWeight (%)

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


CPA Exam Pattern 2025

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.

CPA 2025 Exam Pattern

PaperCourseDurationNo. of MCQsWeightNo. of Task Based SimulationsWeight

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%


Skills Tested in CPA Syllabus 2025

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.

Weight Distribution of Skills Tested in CPA Syllabus

SectionEvaluationAnalysisApplicationRemembering 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%

Frequently Asked Questions (FAQs)

Q: What is the syllabus of CPA?
A:

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).

Q: Is CPA better than CA?
A:

A CPA-certified professional is a globally recognized designation. CPA is relatively new in India. CA course enjoys more popularity and considered more rigorous. 

Q: Is CPA very difficult?
A:

CPA exam is difficult in comparison to other professional exams but can be cracked with right guidance.

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