Two core modules to develop competencies in management and financial accounting and build upon the remaining four core technical competency areas. The module focus is breadth.
Two elective modules to develop deeper skills in areas of career interest. Each candidate chooses two of: Assurance, Performance Management, Tax, and Finance. Anyone pursuing a license in public accounting must choose Assurance and Tax. The module focus is depth.
Capstone 1 (integrative module), which integrates the core technical and enabling competencies. The module focus is application and integration.
Capstone 2 (examination preparation module), which prepares candidates for the CFE, the national exam on which candidates demonstrate depth and breadth of competency development in accordance with the CPA Competency Map.
Not-For-Credit (NFC) Modules modules are self-study/self-directed modules. Candidates are only eligible to register for NFC modules if they have been granted module exemptions, challenge exams, or previously attempted the CFE.
These modules provide this select group of candidates access to the current module materials for study purposes. The NFC modules do not include access to a facilitator or discussion board. Candidates do not submit weekly tasks for feedback and are not eligible to attend the workshop. Candidates who take an NFC module have the option of choosing to write the exam. Candidates choosing to write the exam must register separately for it following module registration. Up to two NFC exams can be taken per session, provided the exams are not scheduled on the same day.
NFC modules are available for Core 1, Core 2, Assurance, Taxation, Performance Management, Finance, and Capstone 2. There are no NFC modules for Capstone 1 or the CFE.