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Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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REG Section Blueprint (effective July 1, 2019) CPA Exam Study Materials - aicpa
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics, Professional Responsibilities and Federal Tax Procedures | 15–25% | - Federal tax procedures - Ethical and professional responsibilities |
| Topic 2: Federal Taxation of Entities | 15–25% | - S corporations - C corporations taxation - Estate and trust taxation basics - Partnerships |
| Topic 3: Federal Taxation of Property Transactions | 5–15% | - Property disposition and recognition of gain/loss - Basis calculations |
| Topic 4: Business Law | 20–30% | - Business structure and regulation - Agency - Contracts - Commercial transactions (UCC) |
| Topic 5: Federal Taxation of Individuals | 15–25% | - Gross income inclusions and exclusions - Deductions and credits - Individual tax computations |
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