Prepare to take each of the Uniform Certified Public Accountant (CPA) Examination's four modules: Auditing and Attestation (AUD), Regulation (REG), Financial Accounting and Reporting (FAR), and Business Environment and Concepts (BEC). To receive your CPA license, you must pass all four modules, in any order. Likewise, you can take these courses in any order. Each course begins with an overview of the topic, followed by in-depth review, with problems and exercises for discussion.