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repasos cpa

Requisitos para tomar Reválida de CPA en Puerto Rico.

Auditing and Attestation (AUD)

  • Engagement Acceptance and Understanding the Assignment

  • Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control)

  • Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence

  • Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting

  • Accounting and Review Services Engagements

  • Professional Responsibilities

Financial Accounting and Reporting (FAR)

  • Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements

  • Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures

  • Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures

  • Governmental Accounting and Reporting

  • Not-for-Profit (Nongovernmental) Accounting and Reporting

Regulation (REG)

  • Ethics, Professional, and Legal Responsibilities

  • Business Law

  • Federal Tax Process, Procedures, Accounting, and Planning

  • Federal Taxation of Property Transactions

  • Federal Taxation of Individuals

  • Federal Taxation of Entities

Business Environment and Concepts (BEC)

  • Corporate Governance

  • Economic Concepts and Analysis

  • Financial Management

  • Information Systems and Communications

  • Strategic Planning

  • Operations Management

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