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Uniform CPA Examination: Accounting, Auditing, and Taxation

Name: Uniform CPA Examination: Accounting, Auditing, and Taxation
Rating: 4.9 (60 reviews)

CPA Certification Pathway: Master the Knowledge Required for Exam Success, From Foundations to Specialized Disciplines.

Created byHamza Majeed

Last updated 5/2026

English

English [Auto],

What you'll learn

Understand the purpose, responsibilities, and professional role of a Certified Public Accountant (CPA).
Explain the history, structure, and governance of the Uniform CPA Examination.
Identify the roles of the AICPA, NASBA, and State Boards of Accountancy in regulating the accounting profession.
Understand the CPA Evolution initiative and the Core-Plus-Discipline examination model.
Recognize educational requirements, including the 150-hour rule and essential CPA competencies.
Apply the conceptual framework and standard-setting processes used in financial accounting and reporting.
Analyze financial statements and understand key financial reporting requirements.
Evaluate accounting treatments for selected financial statement accounts and complex transactions.
Understand governmental and not-for-profit accounting principles and reporting frameworks.
Apply professional ethics, independence requirements, and auditor responsibilities in assurance engagements.
Assess audit risk and develop appropriate audit strategies and responses.
Perform audit procedures and evaluate audit evidence in accordance with professional standards.
Understand audit reporting requirements and attestation engagement frameworks.
Analyze federal tax implications of property transactions.
Explore Business Analysis and Reporting (BAR) concepts within the CPA Evolution framework.
Examine Information Systems and Controls (ISC) principles, including internal controls and information governance.
Build a comprehensive foundation for CPA examination preparation and professional accounting practice.
Develop the knowledge and confidence needed to pursue CPA certification and career advancement in accounting and finance.

Course content

5 sections • 23 lectures • 1h 7m total length

Role and Statutory Authority of a Certified Public Accountant2:59
Understand how the certified public accountant earns public trust through statutory authority to perform attest services. See how state boards regulate qualifications, ethics, and professional skepticism to safeguard financial oversight.
Historical Evolution of the Uniform CPA Examination3:00
Trace the evolution of the uniform CPA examination from fragmented state requirements to a national standard, now incorporating core-plus-discipline models, psychometrics, and simulations for modern practice.
Jurisdictional Governance: AICPA, NASBA, and State Boards of Accountancy2:57
CPA Evolution Initiative and the Core-Plus-Discipline Model2:54
Educational Frameworks: The 150-Hour Requirement and Core Competencies2:55
The 150-hour requirement broadens education beyond accounting, building critical thinking, analytical reasoning, and communication, while integrating management, information technology, and ethics to foster professional judgment and strategic financial advisory.

Conceptual Framework and Standard-Setting Process2:58
Financial Reporting and Statement Presentation Standards2:57
Explain how standardized financial statements—balance sheet, income statement, statement of comprehensive income, changes in equity, and cash flows— with notes and disclosures, provide a cohesive view of liquidity, performance, and risks.
Select Financial Statement Accounts and Complex Transactions2:57
Master complex financial statement accounts by analyzing measurement principles, valuation methods for inventory, long-term investments, and intangibles; apply fair value, purchase price allocation, leases, and derivatives with professional skepticism.
State and Local Government Accounting Principles2:53
Not-for-Profit Entity Accounting Frameworks3:01
Explain how not-for-profit entities steward donor-restricted resources with transparency, report net assets by restrictions or general operations, and recognize contributions as revenue when received.

Independence, Ethics, and Professional Responsibilities3:00
Maintain independence as the cornerstone of the profession to protect public trust, uphold integrity and objectivity, apply due professional care, and follow a code of conduct serving the public interest.
Assessing Audit Risk and Developing a Planned Response2:54
Assess audit risk early by balancing inherent, control, and detection risks to shape a tailored planned response with tests of controls and substantive procedures, guided by materiality.
Performing Audit Procedures and Evaluating Evidence2:55
Learn how auditors gather evidence—from inquiry to analytical review—to test existence, completeness, and valuation, and assess sufficiency, appropriateness, and reliability for the audit opinion.
Forming Audit Conclusions and Reporting Frameworks2:55
Apply professional judgment to synthesize audit evidence and determine whether financial statements are free from material misstatement. Translate findings into reporting frameworks, detailing opinions and key audit matters for stakeholders.
Non-Audit Services: Attestation, Accounting, and Review Standards2:53
Explore how non-audit services like attestation, review, and compilation differ from audits, with varying assurance levels and tailored criteria for internal controls over financial reporting and contractual compliance.

Regulatory Ethics and Federal Tax Procedures2:49
Apply rigorous regulatory ethics and due diligence to federal tax procedures, ensuring accurate, transparent filings and reliable representation before the government.
Principles of Business Law and Contract Enforceability2:46
Federal Taxation Concepts for Property Transactions2:55
Master the realised gain or loss by calculating adjusted basis, including capital improvements and depreciation, and apply holding period, capital gains versus ordinary income, and like-kind exchange rules.
Federal Income Taxation Frameworks for Individuals2:57
Explore the individual federal income tax framework: from a broad gross income definition to deductions, AGI, QBI, standard vs itemized deductions, and progressive tax brackets.
Federal Income Taxation Frameworks for Business Entities2:53
Explore how business entity structure drives federal taxation, comparing C-corporations with double taxation to pass-through entities like partnerships and S-corps, and highlight income allocation, basis, and tax reconciliation.

Discipline Focus: Business Analysis and Reporting (BAR) Frameworks2:57
Develop advanced business analysis and reporting: master frameworks for business combinations, consolidated financial statements, and international financial reporting standards, and forward-looking planning to deliver actionable insights that drive enterprise value.
Discipline Focus: Information Systems and Controls (ISC) Frameworks2:51
Master internal control frameworks for information systems and controls to safeguard financial data across the data lifecycle, evaluating general IT controls, application controls, and cyber security risks for accurate reporting.
Discipline Focus: Tax Compliance and Planning (TCP) Frameworks2:52
Master tax compliance and planning strategies for federal and multi-jurisdictional tax law, including tax research and advisory services, estates, gifts, and trusts for high-net-worth clients.

Requirements

No prior CPA exam preparation experience is required.
An interest in accounting, auditing, taxation, finance, or professional certification is recommended.
A willingness to learn and engage with professional accounting concepts throughout the course.
No specialized software or accounting tools are required to complete the course.

Description

This course contains the use of artificial intelligence

This an Unofficial Course.

The Uniform CPA Examination is one of the most respected and challenging professional certification exams in the accounting profession. This comprehensive course is designed to provide learners with a strong understanding of the CPA examination structure, its governing frameworks, and the essential knowledge areas tested across the core and discipline sections of the modern CPA Evolution model.

Throughout this course, students will explore the foundations of the CPA profession, including the role and responsibilities of Certified Public Accountants, the historical development of the Uniform CPA Examination, and the regulatory organizations that oversee the profession.

Participants will gain valuable insight into the CPA Evolution initiative and understand how the new Core-Plus-Discipline model prepares accounting professionals for the rapidly changing business environment.

The course provides extensive coverage of Financial Accounting and Reporting (FAR), introducing learners to the conceptual framework of accounting standards, financial reporting requirements, statement presentation principles, complex accounting transactions, governmental accounting practices, and not-for-profit accounting frameworks.

These topics help students build a strong foundation in financial reporting and accounting standards that are essential for both examination success and professional practice.

Students will also develop a thorough understanding of Auditing and Attestation (AUD). The course examines professional ethics, auditor independence requirements, audit risk assessment methodologies, evidence gathering procedures, audit planning techniques, reporting standards, and attestation engagements.

Learners will gain insight into the professional judgment and analytical skills required to conduct high-quality audits and assurance services.

In the area of Taxation and Regulation (REG), participants will study federal tax procedures, regulatory ethics, business law principles, contract enforceability concepts, property transaction taxation, individual income taxation, and business entity taxation frameworks.

The course emphasizes the practical application of tax concepts while helping learners understand the legal and regulatory environment in which accounting professionals operate.

In addition to the core examination areas, this course introduces the specialized discipline pathways established under the CPA Evolution framework. Students will explore Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP).

These discipline-focused modules provide valuable knowledge about advanced financial analysis, information systems governance, internal controls, cybersecurity concepts, tax strategy, and compliance planning, enabling learners to understand the specialized competencies expected of modern CPAs.

This course is ideal for CPA candidates, accounting students, finance professionals, auditors, tax practitioners, business analysts, and anyone interested in developing a comprehensive understanding of the CPA examination framework. Whether you are preparing for certification, enhancing your accounting knowledge, or exploring the accounting profession as a career path, this course provides a structured and practical learning experience that aligns with the current CPA Evolution model.

By the end of this course, learners will possess a solid understanding of the Uniform CPA Examination structure, the core knowledge areas of financial accounting, auditing, and taxation, and the specialized discipline concepts that define the future of the accounting profession.

The knowledge gained will help students build confidence for exam preparation while strengthening the professional competencies required in today’s dynamic business environment.

Thank you

Who this course is for:

Aspiring Certified Public Accountants (CPA) preparing for the Uniform CPA Examination.
Accounting students seeking a comprehensive understanding of CPA exam topics and professional accounting concepts.
Recent graduates looking to strengthen their knowledge of financial accounting, auditing, taxation, and regulation.
Finance professionals who want to expand their accounting and regulatory expertise.
Auditors and accounting practitioners seeking a structured review of CPA-related concepts.
Tax professionals interested in understanding federal taxation frameworks and compliance principles.
Business professionals who work closely with financial reporting, auditing, and regulatory requirements.
Individuals exploring a career in accounting, auditing, taxation, or financial management.
Professionals interested in learning about the CPA Evolution model and its specialized discipline pathways.
Anyone seeking a broad understanding of the accounting profession and the knowledge areas covered by the CPA examination.

Uniform CPA Examination: Accounting, Auditing, and Taxation

What you'll learn

Explore related topics

Course content

Foundations of the Uniform CPA Examination5 lectures • 15min

Core Area: Financial Accounting and Reporting (FAR)5 lectures • 15min

Core Area: Auditing and Attestation (AUD)5 lectures • 15min

Core Area: Taxation and Regulation (REG)5 lectures • 14min

Specialized Disciplines and Structural Mechanics3 lectures • 9min

Requirements

Description

Who this course is for: