CPA Exam Foundations & Responsibilities

This unit orients students to the CPA Exam process and foundations of professional practice, combining exam logistics, study strategy, and core accounting and auditing concepts. Learners will build practical skills in application and scheduling, professional responsibilities and ethics, basic financial reporting and auditing principles, and information systems and internal control assessment to prepare for subsequent technical study units.

Learning Objectives

• Analyze the CPA Exam structure, eligibility requirements, and application procedures and create a compliant application plan and personalized study schedule for the exam timeline
• Demonstrate professional responsibilities and ethical obligations of a CPA, including agency relationships, confidentiality, added duties associated with the CPA designation, and how these affect engagement decisions
• Evaluate foundational accounting and auditing concepts—standards for financial statements, engagements, auditing and review services, business combinations, and basic account treatments—and identify priority areas for continued study
• Apply business analysis, information systems, data management, security/privacy, and internal control principles to assess a sample company’s control environment and solve related multiple-choice and task-based practice questions using targeted exam strategies