hate to tell you this but everything requires attention because u do not know what is going to be in the exam

for me business comb

shareholder equity

gov acct

derivatives

investments

deferred taxes

OMG YES, as ssham1976 says, you have to pay plenty of attention to everything because you never know what will be on the exam.  I just took it this afternoon and was stumped by a few questions on topics that were barely covered in my review materials (I'm using Bisk 2009 and Becker 2006).  Although, 20% of the multiple choice problems and I think at least some of the simulations are experimental, i.e., not counted toward your score, so I just hope the ones I got wrong were experimental (yeah, probably wishful thinking).  Btw I'll be posting more details about my experience in the other thread shortly.

That said, my list is similar to ssham1976's, but I'd also add nonprofit accounting.