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2021年AICPA考试题型都有什么？
2021年AICPA考试题型都有什么吗？准备报考2021年AICPA考试的小伙伴知道AICPA考试题型吗？2021年AICPA考试题型，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考试题型
AICPA考试大纲
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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