Unit 1: Overview of a CPA;s professional practice. --Unit 2: Legal, regulatory, and ethical requirements. --Unit 3: Regulation within the accounting firm. --Unit 4: Risk-based unit of financial statements. --Unit 5: Risk-based audit of financial statements. --Unit 6: Risk-based audit of financial statements. --Unit 7: Auditing in a computer information systems environment. --Unit 8:Other services and reports.