Financial Accounting and Reporting:
The financial accounting and reporting section covers accounting principles that are generally accepted for business enterprises, governmental entities, and non-profits. This section will also cover the skills needed to apply the knowledge to professional situations.

Auditing and Attestation:
This portion will require knowledge and the skills needed to for auditing procedures, generally accepted auditing standards, and other standards related to attest engagements.

Regulation:
The regulation section examines federal taxation, ethics, professional and legal responsibilities and business law topics, as well as the skills need to apply that knowledge.

Business Environment and Concepts:
The business environment and concepts section covers general business environment and business concepts. Candidates should know these concepts to recognize underlying business/ accounting implications of business transactions.

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