Area V – Planning and measurement

Group A – Planning and budgeting
Group B – Performance measures
Group C – Cost measurement

Area IV – Information technology

Group A – Role of business information systems
Group B – Roles and responsibilities within the IT function
Group C – IT fundamentals
Group D – Disaster recovery and business continuity, including data backup and data
recovery procedures, alternate processing facilities (hot sites), and threats and risk
management
Group E – Financial statement and business implications of electronic commerce,
including electronic fund transfers, point of sale transactions, Internet-based
transactions and electronic data interchange

Area III – Financial management

Group A – Financial modeling, including factors such as financial indexes, taxes and
opportunity costs, and models such as economic value added, cash flow, net
present value, discounted payback, and internal rate of return
Group B – Strategies for short and long term financing options, including cost of capital
and derivatives
Group C – Financial statement implications of liquid asset management

Area II – Economic concepts essential to understanding the entity’s business and industry

Group A – Business cycles and reasons for business fluctuations
Group B – Economic measures and reasons for changes in the economy, such as
inflation, deflation, and interest rate changes
Group C – Market influences on business strategies, including selling, supply chain, and
customer management strategies
Group D – Implications to business of dealings in foreign currencies, hedging, and
exchange rate fluctuations

Area I – Business structures

Group A – Advantages, implications, and constraints of legal structures for business
Group B – Formation, operation, termination of businesses
Group C – Financial structure, capitalization, profit and loss allocation, and distributions
Group D – Rights, duties, legal obligations, and authority of owners and management

Regulation Study Guide

1. Study Notes
2. Uniform CPA Examination Examination Content Specifications
3. Reg exam structure and Weightage
4. Regulation references
   

I. Ethics and professional and legal responsibilities
II. Business law
III. Federal tax procedures and accounting issues
IV. Federal taxation of property transactions
V. Federal taxation—individuals
VI. Federal taxation—entities


P.S. Click on these topics to see the posts relating to them.

Financial Accounting and Reporting Study Guide

1. FAR Study notes
   

Auditing and Attestation References

1. AICPA Statements on Auditing Standards (SASs)
2. AICPA Statements on Standards for Attestation Engagements (SSAEs)
3. AICPA Statements on Quality Control Standards
4. Sarbanes-Oxley
5. Statements on Standards for Accounting and Review Services
6. Professional resources of AICPA
7. Government Auditing Standards
8. PCAOB Standards
9. Accounting Standards
10. IRS Publication 17
11. IRS Regulations
12. Internal Revenue code
13. IRS Pronouncements
    

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