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2021年佛蒙特州AICPA考试大纲在哪儿下载？
2021年佛蒙特州AICPA考试大纲在哪儿下载？准备报考有关2021年佛蒙特州AICPA考试的小伙伴知道AICPA考试大纲吗？2021年AICPA考试大纲小编为大家介绍下~
一.Auditing and Attestation (AUD)
I. Ethics, Professional Responsibilities and General Principles15-25%
II. Assessing Risk and Developing a Planned Response 20-30%
III. Performing Further Procedures and Obtaining Evidence30-40%
IV. Forming Conclusions and Reporting15-25%
二.Business Environment and Concepts (BEC)
I. Corporate Governance17-27%
II. Economic Concepts and Analysis17-27%
III. Financial Management11-21%
IV. Information Technology15-25%
V. Operations Management15-25%
三.Financial Accounting and Reporting (FAR)
I. Conceptual Framework, Standard-Setting and Financial Reporting25-35%
II. Select Financial Statement Accounts 30-40%
III. Select Transactions20-30%
IV. State and Local Governments5-15%
四.Regulation (REG)
I. Ethics, Professional Responsibilities and Federal Tax Procedures10-20%
II. Business Law10-20%
III. Federal Taxation of Property Transactions 12-22%
IV. Federal Taxation of Individuals 15-25%
V. Federal Taxation of Entities 28-38%
AICPA考试全球通过率在50%左右，1年12个月都可以参加考试，考试科目没有顺序及一次考几科的要求，未通过全科之前，单科成绩有效期是18个月，单科成绩有效期内考试无次数限制。
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