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AICPA CPA-Business Exam Syllabus

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Before starting your CPA-Business exam preparation, it is recommended to review the complete AICPA Business Environment and Concepts exam syllabus and carefully go through the exam objectives listed below. Once you understand the exam structure and objectives, you should practice using our free CPA-Business questions. We also provide premium CPA-Business practice test, fully updated according to the latest exam objectives, to help you accurately assess your preparedness for the actual exam.

AICPA CPA-Business Exam Objectives

Section Weight Objectives
Area I — Enterprise Risk Management, Internal Controls and Business Processes 20-30% A. Enterprise risk management (ERM)
    1. Purpose and objectives
    2. Components and principles
    
B. Internal controls
    1. Purpose and objectives
    2. Components and principles
    3. Sarbanes-Oxley Act of 2002
    
C. Business processes
Area II — Economics 15-25% A. Economic and business cycles — measures and indicators

B. Market influences on business

C. Financial risk management
    1. Market, interest rate, currency, liquidity, credit, price and other risks
    2. Means for  mitigating/controlling financial risks
Area III — Financial Management(10–20%) 10-20% A. Capital structure

B. Working capital
    1. Fundamentals and key metrics of working capital management
    2. Strategies for managing working capital
    
C. Financial valuation methods and decision models
Area IV — Information Technology 15-25% A. Understanding of information technology (IT)

B. Risk associated with IT
    1. Risk assessment
    2. Change management
    3. Security, availability, confidentiality and privacy
    
C. Controls that respond to risks associated with IT
    1. General IT controls
    2. Logical and physical controls
    3. Business resiliency
    
D. Data management and relationships
    1. Governance
    2. Extract, transform and load data
    3. Visualization
Area V — Operations Management 15-25% A. Financial and non-financial measures of performance management

B. Cost accounting
    1. Cost measurement concepts, methods and techniques
    2. Variance analysis
    
C. Process management
    1. Approaches, techniques, measures, benefits to process- management driven businesses
    2. Management philosophies and techniques for performance improvement
    
D. Planning techniques
    1. Budgeting and analysis
    2. Forecasting and projection
Official Information http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx

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