AICPA CPA-Business Exam Topics
AICPA CPA-Business Exam Overview :
| Exam Name: | CPA Business Environment and Concepts |
| Exam Code: | CPA-Business |
| Certifications: | AICPA Certified Public Accountant Certification |
| Actual Exam Duration: | 240 minutes |
| Expected no. of Questions in Actual Exam: | 150 |
| See Expected Questions: | AICPA CPA-Business Expected Questions in Actual Exam |
AICPA CPA-Business Exam Objectives :
| Section | Weight | Objectives |
|---|---|---|
| Area I — Enterprise Risk Management, Internal Controls and Business Processes | 20-30% | A. Enterprise risk management (ERM) 1. Purpose and objectives 2. Components and principles B. Internal controls 1. Purpose and objectives 2. Components and principles 3. Sarbanes-Oxley Act of 2002 C. Business processes |
| Area II — Economics | 15-25% | A. Economic and business cycles — measures and indicators B. Market influences on business C. Financial risk management 1. Market, interest rate, currency, liquidity, credit, price and other risks 2. Means for mitigating/controlling financial risks |
| Area III — Financial Management(10–20%) | 10-20% | A. Capital structure B. Working capital 1. Fundamentals and key metrics of working capital management 2. Strategies for managing working capital C. Financial valuation methods and decision models |
| Area IV — Information Technology | 15-25% | A. Understanding of information technology (IT) B. Risk associated with IT 1. Risk assessment 2. Change management 3. Security, availability, confidentiality and privacy C. Controls that respond to risks associated with IT 1. General IT controls 2. Logical and physical controls 3. Business resiliency D. Data management and relationships 1. Governance 2. Extract, transform and load data 3. Visualization |
| Area V — Operations Management | 15-25% | A. Financial and non-financial measures of performance management B. Cost accounting 1. Cost measurement concepts, methods and techniques 2. Variance analysis C. Process management 1. Approaches, techniques, measures, benefits to process- management driven businesses 2. Management philosophies and techniques for performance improvement D. Planning techniques 1. Budgeting and analysis 2. Forecasting and projection |
| Official Information | http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx |
Updates in the AICPA-Business Exam Topics:
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