新CBT考试下AICPA考试结构常见问题解答（一）

　　自2011年开始，AICPA考试将发生重大变化，体现在考试的内容、结构和形式等多个方面，我们称新的考试形式为“CBT-e”，那么，2011年AICPA考试考生至关心哪些问题呢?正保会计网校特汇总新形式下考生常见的如下问题及答案，供广大AICPA考生参考:

　　Q:What are the four parts of the exam?

　　A:The four parts are Auditing and Attestation,Financial Accounting and Reporting,Regulation,and Business Environment and Concepts.

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

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

　　Regulation combines federal taxation,ethics,professional and legal responsibilities and business law topics,and the skills needed to apply knowledge.

　　Business Environment and Concepts covers 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.

　　Full detail of the content specification outlines for each part is available online at www.cpa-exam.org.

　　Q:What is the length of the CBT?

　　A:The length of the CBT is as follows:

　　Auditing and Attestation-4.5 hours

　　Financial Accounting and Reporting-4.0 hours

　　Regulation-3.0 hours

　　Business Environment and Concepts-2.5 hours

　　Candidates will have the total time available at their discretion to complete all testlets,both multiple-choice and simulation.The computer screen will have a count-down timer which will let you know the time remaining as you work through the examination.

　　Q:How many parts can a candidate take at a time?

　　A:A candidate can sit for one or more parts during a given testing window(however,a candidate cannot take one specific part more than once in a given testing window).

　　Thus a failed section may be retaken in the next testing window after receiving a new NTS for that section.

　　Currently no requirement exists stating that a student must sit for more than one in any testing period.

　　Q:What types of skills are the examiners testing?

　　A:The CBT is focused on testing skills deemed necessary for entry-level CPAs.The five skills identified by the Board of Examiners Content Committee are research,communication,analysis,judgment and understanding.

　　For a definition of each of these skills,please review the January/February 2003 CPA Exam Alert published by the AICPA at www.cpa-exam.org.

　　相关链接:2011年美国注册会计师(AICPA)考试辅导招生方案>>