CPA Exam Resources

General Information

CPA Review Courses

CPA Exam Education guidance:

Core CPA Examination Sections

Must Take All Three

1. Auditing and Attestation (AUD)

tests the knowledge and skills that newly-licensed CPAs must demonstrate when performing audit, attestation, and accounting & review service engagements.

Suggested Courses:

・ACCT 4310 or 5310 Accounting Information Systems

・ACCT 4324 or 5324 Auditing

・ACCT 4323 or 5323 Ethics for Professional Accountants

Ultimate Guides to Tarleton State University Courses Aligned with the CPA Exam: Focus on AUD Section

2. Financial Accounting and Reporting (FAR)

assesses the knowledge and skills that newly-licensed CPAs must demonstrate in the financial accounting and reporting frameworks used by for-profit (public and nonpublic) and not-for-profit entities.

Suggested Courses:

・ACCT 4302 or 5302 Cost Accounting

・ACCT 3303 Intermediate Accounting I

・ACCT 3304 Intermediate Accounting II

・ACCT 4301 or 5301 Financial Accounting*

・ACCT 4303 or 5304 Advanced Financial Accounting & Reporting

・FINC 3301 Principles of Financial Management

・ACCT 5335 or FINC 5335 Analysis of Financial Statements***

・ACCT 43XX or 5307 Governmental and Not-for-Profit Accounting

・ACCT 5357 Accounting Theory**

Ultimate Guide to Tarleton State University Courses Aligned with the CPA Exam: Focus on FAR Section

3. Taxation and Regulation (REG)

tests the knowledge and skills that newly-licensed CPAs must demonstrate with respect to:

  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law
  • U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions

Suggested Courses:

・BUSI 2301 Business Law I

・BLAW 4333 Business Law II

・ACCT 3303 Intermediate Accounting I

・ACCT 4323 or 5323 Ethics for Professional Accountants

・ACCT 4305 or 5305 Federal Tax Accounting I*

・ACCT 4306 or 5306 Federal Tax Accounting II

・BLAW 4334 Employment Law

・BLAW 4384 International Business Law

・HRMT 5301 Law & Regulation in Human Resources

Ultimate Guide to Tarleton State University Courses Aligned with the CPA Exam: Focus on REG Section

  • Recognized by the Texas State Board for one hour of Accounting or Tax research and analysis.

** Recognized by the Texas State Board for two hours of Accounting or Tax research and analysis.

*** Recognized by the Texas State Board for two hours of Accounting/Business communications.

Discipline Sections

Select One of the Three

1. Business and Reporting (BAR)

Assesses the knowledge and skills newly-licensed CPAs (nlCPAs) must demonstrate with respect to:

  • Financial statement and financial information analysis with a focus on an nlCPA’s role in comparing historical results to budgets and forecasts, deriving the impact of transactions, events (actual and proposed) and market conditions on financial and nonfinancial performance measures and comparing investment alternatives.
  • Select technical accounting and reporting requirements under the FASB ASC and the U.S. SEC that are applicable to for-profit business entities and employee benefit plans.
  • Financial accounting and reporting requirements under the GASB that are applicable to state and local government entities.

Suggested Courses:

・ECON 2301 Principles of Macroeconomics

・ECON 2302 Principles of Microeconomics

・FINC 3301 Principles of Financial Management

・ACCT 3303 Intermediate Accounting I

・ACCT 3304 Intermediate Accounting II

・ACCT 4301 or 5301 Financial Accounting

・ACCT 4302 or 5302 Cost Accounting

・ACCT 43XX or 5307 Governmental and Not-for-Profit Accounting

・ACCT 4303 or 5304 Advanced Financial Accounting & Reporting

・ACCT 4324 or 5324 Auditing

・ACCT or FINC 5335 Financial Statement Analysis

Ultimate Guide to Tarleton State University Courses Aligned with the CPA Exam: Focus on BAR Section

2. Tax-Compliance and Planning (TCP)

tests the knowledge and skills that newly-licensed CPAs must demonstrate with respect to:

  • U.S. federal tax compliance for individuals and entities with a focus on nonroutine and higher complexity transactions
  • U.S. federal tax planning for individuals and entities
  • Personal financial planning

Suggested Courses:

・ACCT 4305 or 5305 Federal Tax Accounting I

・ACCT 4306 or 5306 Federal Tax Accounting II

・ACCT 4315 or 5315 Taxation of Gifts and Estates

3. Information Systems and Controls (ISC)

tests the knowledge and skills that newly-licensed CPAs must demonstrate with respect to information systems, including processing integrity, availability, security, confidentiality and privacy. Inherent in the analysis of controls in each of these subjects is awareness of the risks that the entity is intending to mitigate through the use of those controls.

Also tests the knowledge and skills that newly-licensed CPAs must demonstrate with respect to data management, including data collection, storage and usage throughout the data life cycle.

Suggested Courses:

・ACCT 4310 or 5310 Accounting Information Systems

・BCIS 4350 Management Information Systems

Ultimate Guide to Tarleton State University Coruses Aligned with the CPA Exam: Focus on ISC Section