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Material Tested on the CPA Exam, by Section

Material Tested on the CPA Exam, by Section

Andrew Lee | CPA Review Materials

April 02, 2010

As you prepare for the exam, it’s important that you understand the breakdown of the material covered in each section. A good review course will naturally guide you through that, but you will probably need to tweak your schedule slightly based on your background, strengths, and weaknesses. For example, in college I was not able to take a Government and Non-profit Accounting course, due to scheduling conflicts. Since this is approximately 20% of the FAR section, I knew I had some extra work to do in that area, and made my study schedule accordingly.

Here is the breakdown, by section, of areas tested on the exam:

For a more in-depth breakdown and detailed descriptions of each area, you can visit this AICPA page.

Andrew Lee is a CPA, licensed in the state of California. He passed all four sections of the CPA exam under the new, computerized format on his first attempt, all within a 10-day period. On March 2nd, 2010, Andrew launched his website The site aims to help applicants pass the exam by providing CPA exam advice, a popular user forum and discounted CPA review courses from five different publishers.

Andrew lives with his wife, dog and cat in Vancouver, Washington. After graduating from Walla Walla University, he worked for three years as an auditor in California. He currently splits time between his job as controller for a Vancouver-based company and his new website. Follow him at