Iran CPA Exam study plan

Map the full Financial Accounting and Reporting syllabus into a one-page topic tree covering conceptual framework, presentation of financial statements, and revenue recognition

Solve 40 multiple-choice items on statement of financial position and statement of profit or loss presentation, logging every error by cause

Reconstruct the double-entry logic for five adjusting entries (accruals, prepayments, depreciation, inventory write-down, provisions) from memory

Build a personal formula and standard-reference sheet for recognition and measurement criteria

Work through consolidation mechanics: identify control, compute goodwill at acquisition, and eliminate intragroup balances in three practice cases

Compute and explain impairment of individual assets and cash-generating units, including reversal rules

Prepare a full set of statements (income statement, balance sheet, cash flow statement under the indirect method) from a trial balance in under 90 minutes

Compare Iranian reporting requirements for listed entities against the conceptual framework treatment you have studied

Drill inventory costing (FIFO, weighted average), lower of cost and net realizable value, and overhead absorption in a manufacturing setting

Distinguish job-order, process, and standard costing and compute variances for material, labor, and overhead

Link cost accounting outputs to inventory valuation and cost of goods sold in the financial statements

Complete 30 mixed items spanning both domains and record timing per item

Map auditing standards to the audit risk model: inherent, control, and detection risk, and their effect on planned procedures

Design an audit program for a revenue and receivables cycle, specifying assertion-level procedures

Explain audit evidence quality, sampling concepts, and documentation requirements in writing without notes

Analyze independence and ethical threats using a threats-and-safeguards framework across five short scenarios

Distinguish the audit report modifications (qualified, adverse, disclaimer) and select the correct opinion for six fact patterns

Summarize the auditor's responsibilities for fraud, going concern, and subsequent events

Outline the legal structure of commercial entities under Iranian commercial law: types of companies, formation, governance organs, and dissolution

Apply civil law concepts of contract formation, capacity, and void versus voidable transactions to short cases

Build a tax computation template covering corporate income tax, taxable income adjustments, and allowable versus disallowed expenses

Compute value added tax on a chain of transactions including input credit and exempt supplies

Identify withholding tax obligations and filing deadlines in a compliance calendar

Reconcile accounting profit to taxable profit for one worked company scenario and explain each adjustment

Compute cost of capital (debt, equity via CAPM, weighted average) and apply it in a simple capital budgeting decision using NPV and IRR

Evaluate working capital policy: cash conversion cycle, receivables and inventory management trade-offs

Explain internal controls over financial reporting and the role of an accounting information system in the audit trail

Identify IT general controls and application controls and give one test for each

Take two full-length timed mock exams under exam conditions and score each by domain

Rank domains by score gap and re-drill the two weakest domains with targeted item sets

Review the accumulated error log and rewrite every missed concept as a one-sentence rule

Rehearse exam-day time allocation per domain based on mock performance