Accounting & Finance
Explore focused accounting tracks across public accounting and management accounting in a cleaner, more structured format.
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Public Accounting
Auditing and Attestation (AUD)
The Audit and attestation (AUD) section of the Uniform CPA Examination revolves around the auditing standards and procedures.
This section covers the knowledge and skills required when performing the audits and attestation engagements for issuer and non-issuer entities, preparation, compilation and review engagements for non-issuer entities and reviews of interim financial information for issuer entities.
It includes the following contents areas:
- Ethics, Professional Responsibilities, and General Principles
- Assessing Risk and Developing a Planned Response
- Performing Further Procedures and Obtaining Evidence
- Forming Conclusions and Reporting
- The Audit and Attestation (AUD) section is a 4-hour examination consisting of 50% Multiple Choice Questions (MCQs) and 50% of Task-Based Simulations.
Management Accounting
Financial Planning, Performance, and Analytics
The following six topics are covered in CMA Part 1:
- External Financial Reporting Decisions - 15%
- Planning, Budgeting, and Forecasting - 20%
- Performance Management - 20%
- Cost Management - 15%
- Internal Controls - 15%
- Technology and Analytics - 15%
- The CMA Part 1 exam is a 4 hours long exam consisting of 100 multiple-choice questions and two essay questions. In order to make it to the essay portion of the exam, you will have to earn at least 50% on the MCQ section.
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