1. Business Entities and Considerations - 30 questions
1.1 Business entities
1.2 Partnerships
1.3 Corporations in general
1.4 Forming a corporation
1.5 S corporations

2. Business Tax Preparation - 37 questions
2.1 Business income
2.2 Business expenses, deductions, and credits
2.3 Business assets
2.4 Analysis of financial records
2.5 Advising the business taxpayer

3. Specialized Returns and Taxpayers - 18 questions
3.1 Trust and estate income tax
3.2 Exempt organizations
3.3 Retirement plans
3.4 Farmers
3.5 Rental property