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The CPA Licensure Examination Syllabus
The CPA Licensure Examination Syllabus
The CPA Licensure Examination Syllabus
NOTES:
1. The following can be incorporated in the syllabus of Laws on Business Organization:
a. Securities Regulation Code
b. SEC Circulars and Issuances
c. Cooperatives
2. The SRC Rule 68 can be taught in Financial Reporting.
3. Code of Corporate Governance can be discussed in Good Governance and Corporate
Responsibility.
4. The Bouncing Checks law and Banking Laws can be taught in the Negotiable
Instruments Law.
5. Data Privacy Act and e-commerce law can be incorporated in the subject Other
Commercial Laws.
6. Updates on Special Concerns can be discussed in the subject Integrative Course.
7. Intellectual Property Law can be discussed in Financial Reporting.
AUDITING
AUDITING THEORY
1.0 Fundamentals of Auditing and Assurance Services
2.0 The Financial Statements Audit -Client Acceptance, Audit Planning, Supervision and
Monitoring
3.0 Understanding the Entity and its Environment Including its Internal Control and
Assessing the Risks of
4.0 Audit Objectives, Procedures, Evidences and Documentation
5.0 Completing the Audit/ Post-Audit Responsibilities
6.0 Reports on Audited Financial Statements
7.0 Auditing in a Computerized Information Systems (CIS) Environment
8.0 Other Assurance and Non-assurance Services
9.0 Updates on Special Concerns
AUDITING PROBLEM
1.0 Evidence Accumulation and Evaluation – Substantive Tests of Transactions and
Balances
TAXATION
1.0 PRINCIPLES OF TAXATION
2.0 TAX REMEDIES
3.0 INCOME TAX
4.0 TRANSFER TAX
5.0 VALUE ADDED TAX (VAT) AND PERCENTAGE TAX
6.0 EXCISE TAX
7.0 DOCUMENTARY STAMP TAX
8.0 TAXATION UNDER THE LOCAL GOVERNMENT CODE
9.0 PREFERENTIAL TAXATION
10.0 TARIFF AND CUSTOMS CODE
11.0 UPDATES ON SPECIAL CONCERNS