AICPA 考试科目及内容简述

AICPA 考试包括四门科目

1.Auditing & Attestation审计：
单项选择题组（占60%）和模拟案例题组（占40%）-4小时
2. Business Environment & Concepts商业环境：
单项选择题组（占85%）和模拟案例题组（占15%）-3小时
3. Financial Accounting & Reporting财务会计与报告：
单项选择题组（占60%）和模拟案例题组（占40%）-4小时
4. Regulation法规：
单项选择题组（占60%）和模拟案例题组（占40%）-3小时

 Examination Length and Formats

 The Uniform CPA Examination is a 14-hour examination with four sections： Auditing and Attestation （AUD）， Business Environment and Concepts （BEC）， Financial Accounting and Reporting （FAR）， and Regulation （REG）。 Each examination section is composed of four “testlets，” or groups of test questions. For each of the four sections， three of the testlets will contain the multiple-choice questions （MCQ）； for AUD， FAR and REG， the fourth testlet will include the short task-based simulations （TBS）； and for BEC， the fourth testlet will include the written communication tasks. The task-based simulations are condensed case studies that test accounting knowledge and skills using real life work-related situations； the written communication tasks are designed to test writing skills.

 AUD covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.

 BECcovers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for, and accounting implications of, business transactions, and the skills needed to apply that knowledge.

 FAR covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.

 REG covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.

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