Last Updated: Aug 12, 2026
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A single part of this exam costs around USD 200, and all four portions cost about USD 800, depending on the state.
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| Section | Weight | Objectives |
|---|---|---|
| Financial Reporting | 30–40 | - General-Purpose Financial Statements – Not-for-Profit Entities - General-Purpose Financial Statements – For-Profit Entities - Public Company Reporting and SEC Requirements - State and Local Governmental Accounting - Conceptual Framework and Standard-Setting - Financial Statement Analysis and Ratios |
| Select Balance Sheet Accounts | 30–40 | - Fair Value Measurements - Cash, Receivables, and Investments - Inventory and Property, Plant & Equipment - Liabilities, Debt, and Equity - Intangible Assets and Goodwill |
| Select Transactions | 25–35 | - Income Taxes (ASC 740) - Accounting Changes and Error Corrections - Revenue Recognition (ASC 606) - Business Combinations and Consolidations - Leases (ASC 842) - Derivatives, Hedging, and Foreign Currency |
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