Scope of Examination.
Section 15
SEC. 15. Scope of Examination.—The licensure examination for certified public accountants shall cover, but are not limited to, the following subjects: Theory of Accounts Business Law and Taxation Management Services Auditing Theory Auditing Problems Practical Accounting Problems I Practical Accounting Problems II The Board, subject to the approval of the Commission, may revise or exclude any of the subjects and their syllabi, and add new ones as the need arises.