Auditing covers standards, audit reports, quality standards, other types of engagements, internal control, audit documentation and evidence, and government auditing.
Business environment and concepts covers business entities, economics, financial management, information technology, and cost and managerial accounting.
Financial accounting and reporting includes sources of GAAP, financial statements, partnerships, business combination and consolidations, assets, present value, deferred taxes, governmental accounting and non-for-profit accounting.
Regulation covers business law and taxation.
Many states have experience requirements in addition to passing the CPA exam.