Last Updated: Jul 31, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
Download Limit: Unlimited
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The cost of this exam differs according to the state of but roughly it costs around USD 200 per section and a total of around USD 800 for all four sections. Hover on to the official website of AICPA and choose your state for more pricing information. Other costs may also incur like buying the CPA exam dumps pdf and then practicing for the exam via the CPA practice test.
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| Section | Objectives |
|---|---|
| Audit and Assurance Fundamentals | - Nature and purpose of audit and assurance - Types of assurance engagements |
| Professional Ethics and Legal Responsibilities | - Auditor independence and professional conduct - APES 110 Code of Ethics |
| Audit Reporting | - Modifications to audit opinion - Audit opinions and reports |
| Audit Planning and Risk Assessment | - Understanding the entity and its environment - Materiality and audit strategy - Risk of material misstatement |
| Audit Evidence and Procedures | - Sampling and substantive testing - Audit procedures and techniques |
| Internal Controls | - Internal control systems and components - Control testing and evaluation |
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