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2021年阿拉斯加州AICPA新考试大纲是什么?准备报考2021年阿拉斯加州AICPA考试的小伙伴知道AICPA新考试大纲吗?阿拉斯加州2021年AICPA新考试大纲,就让小编为大家介绍下吧!
AICPA考试科目
FAR(财务会计与报告):基础性科目,能够有效地促进其他科目的学习。
AUD(审计):理解性科目,较难。
REG(税法):记忆理解计算性科目,知识点比较细碎,难度仅次于FAR。
BEC(商业环境):计算理解性科目。
AICPA新考试大纲(适用于2021.7.1之后)
一.Auditing and Attestation (AUD)
I. Ethics, Professional Responsibilities and General Principles 15-25%
II. Assessing Risk and Developing a Planned Response 25-35%
III. Performing Further Procedures and Obtaining Evidence 30-40%
IV. Forming Conclusions and Reporting 10-20%
二.Business Environment and Concepts (BEC)
I. Enterprse Risk Management,Internal Controls and Business Processes 20-30%
II. Economic 15-25%
III. Financial Management 10-20%
IV. Information Technology 15-25%
V. Operations Management 15-25%
三.Financial Accounting and Reporting (FAR)
I. Conceptual Framework, Standard-Setting and Financial Reporting 25-35%
II. Select Financial Statement Accounts 30-40%
III. Select Transactions 20-30%
IV. State and Local Governments 5-15%
四.Regulation (REG)
I. Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%
II. Business Law 10-20%
III. Federal Taxation of Property Transactions 12-22%
IV. Federal Taxation of Individuals 15-25%
V. Federal Taxation of Entities 28-38%
以上就是2021年阿拉斯加州AICPA新考试大纲,人生终有许多选择。每一步都要慎重。但是一次选择不能决定一切。不要犹豫,作出选择就不要后悔。正保会计网校&Becker双语课7天0元试学!老师带刷题,带你复刻老师的解题思路!
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