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.

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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