24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.50 苹果版本:8.7.50

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

2011年AICPA考试结构和内容变化

来源: www.becker.com 编辑: 2010/12/28 15:19:50 字体:

  2011年美国注册会计师考试发生了革命性的变化,以确保考生通过此考试所获得的技能能适应当今不断变化的会计环境的需求。自2011年1月1日开始,全美统一的注册会计师考试将呈现新的结构、形式和内容,以帮助所有考生提高他们的专业知识和经验。

  revolutionary changes

  The CPA exam is transforming in 2011 to ensure the skills candidates acquire match the needs of today's changing accounting environment.

  These changes are the most significant since the exam became computerized in 2004.Beginning in 2011,the Uniform CPA Examination will feature a new structure,format and content,along with enhanced technology to improve the exam experience for all candidates.

  New Content and Skill Specifications(CSOs/SSOs)

  New content and changes in the scope of knowledge and skills reflect the responsibilities of today's entry-level CPAs.

  International Standards

  International standards,including International Financial Reporting Standards(IFRS)and International Standards on Auditing,will now be covered in three of the four exam parts:Financial(FAR),Audit(AUD)and Business(BEC).

  Task-Based Simulations(TBS)

  TBS will now be included in Financial(FAR),Audit(AUD)and Regulation(REG).Depending on the section, six or seven TBS will be presented in one testlet.A new research task format will also be included based on the FASB Accounting Standards Codification?in Financial(FAR).

  Written Communication Tasks

  Three written communication tasks will now be included in Business(BEC).

  These changes will pave the way for faster score reporting,giving candidates results in a timelier manner.

  FAR

  

  exam structure

  (1) FAR contains 90 multiple choice questions and seven task-based simulations.

  (2) 60% of your overall score is on multiple choice questions and 40% is on task-based simulations.

  (3) No written communication tasks will be included.

  (4) A new research task format will be included.

  (5) A new release of authoritative literature,with FASB CodificationTM will be introduced.

  

  exam content

  In 2011,FAR covers two primary topics:Financial Statements and Government&Not-for-Profit Accounting.Candidates often find this section the most difficult because of the sheer amount of information covered.

  The Impact of International Standards

  In FAR,questions on International Financial Reporting Standards(IFRS)will focus on identifying and understanding the difference between financial statements prepared on the basis of U.S.GAAP and those prepared on the basis of IFRS.

  AUD

  

  exam structure

  (1) AUD contains 90 multiple choice questions and seven task-based simulations.

  (2) 60% of your overall score is on multiple choice questions and 40% is on task-based simulations.

  (3) No written communication tasks will be included.

  (4) A new research task format will be included.

  

  exam content

  In 2011,AUD includes a review of six major areas and all are weighted approximately the same.

  The Impact of International Standards

  In AUD,you will need to be familiar with the International Auditing and Assurance Board(IAASB)and its role in establishing International Standards on Auditing(ISAs).

  REG

  

  exam structure

  (1) REG contains 72 multiple choice questions and six task-based simulations.

  (2) 60% of your overall score is on multiple choice questions and 40% is on task-based simulations.

  (3) No written communication tasks will be included.

  (4) A new research task format will be included.

  

  exam content

  In 2011,REG will have an emphasis on three major areas:Federal Taxation,Business Law and Ethics.

  BEC

  

  exam structure

  (1) BEC contains 72 multiple choice questions and three written communication tasks.

  (2) 85% of your overall score is on multiple choice questions and 15% is on written communication tasks.

  

  exam content

  In 2011,BEC includes a review of six major areas and all are weighted approximately the same.

  The Impact of International Standards

  In BEC,questions pertaining to international standards will test your grasp of globalization in the business environment.  

  相关链接:2011年美国注册会计师考试辅导招生方案>>

       2011年Becker CPA Review课程更新>>

我要纠错】 责任编辑:xyz

免费试听

  • 章小炎《财务会计与报告》

    章小炎主讲:《财务会计与报告》免费听

  • 李向祎《审计与鉴证》

    李向祎主讲:《审计与鉴证》免费听

限时免费资料

  • 美国注册会计师思维导图

    思维导图

  • 美国注册会计师学习计划

    学习计划

  • 美国注册会计师科目特点

    科目特点

  • 美国注册会计师报考指南

    报考指南

  • 美国注册会计师历年样卷

    历年样卷

  • USCPA常用财会英语词汇

    财会英语

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号