新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2020年AICPA考试范围
2020年AICPA考试范围是什么？想知道2020年AICPA考试范围吗？正保会计网校小编为大家准备了2020年AICPA考试范围，一起往下看看~
美国注册会计师考试科目：
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。
美国注册会计师考试范围： 点击下载2020年电子版考试大纲>>>
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%
初次接触USCPA，对于自己如何选州报考，是否符合所报考州学历、学分的要求还有疑惑的同学，可以点击此处：在线免费预约USCPA的考前评估>>>
新用户扫码下载
京公网安备 11010802044457号