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想要报考2021年阿肯色州AICPA的考生们,你们知道AICPA考试方式是什么吗?如果你想要报考AICPA的考试,一定要知道AICPA考试方式是什么!千万不要错过这篇文章!你想要知道的,小编这里都为你整理好了!
AICPA考试方式
机考!AICPA考试是上机考试,并且是全英文,全球统一考试。
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%
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