N.H. Admin. Code § Ac 303.03

Current through Register No. 50, December 12, 2024

Section Ac 303.03 - CPA Examination Subjects

The examination shall test each applicant examinee's knowledge in the following subjects:

(a) Auditing and attestation, which shall cover knowledge and skills related to:

(1) Planning the engagement;

(2) Internal controls;

(3) Obtaining and documenting information;

(4) Reviewing engagement and evaluating information; and

(5) Preparing communications;

(b) Business environments and concepts, which shall cover knowledge and skills related to:

(1) Business structure;

(2) Economic concepts;

(3) Financial management;

(4) Information technology; and

(5) Planning and measurement;

(c) Financial accounting and reporting, which shall cover knowledge and skills related to:

(1) Concepts and standards for financial statements;

(2) Typical items in financial statements;

(3) Specific types of transactions and events;

(4) Accounting and reporting for governmental entities; and

(5) Accounting and reporting for nongovernmental and not-for-profit organizations; and

(d) Regulation, which shall cover knowledge and skills related to:

(1) Ethics and professional responsibility;

(2) Business law;

(3) Federal tax procedures and accounting issues;

(4) Federal taxation of property transactions;

(5) Federal taxation of individuals; and

(6) Federal taxation of entities.

N.H. Admin. Code § Ac 303.03

#1663, eff 12-17-80; amd by #1972, 2-28-82; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91

New. #5365, eff 3-27-92; ss by #5820, eff 5-3-94; ss and moved by #6903, eff 12-4-98 (from Ac 303.05) , EXPIRED: 12-4-06

New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07

New. #9051, eff 12-27-07

Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.