美國注冊會(huì)計(jì)師考試科目及考試范圍介紹

2020年aicpa考試范圍主要是什么？考幾科？小編為大家準(zhǔn)備了美國注冊會(huì)計(jì)師考試科目及考試范圍介紹，一起來看看！

美國注冊會(huì)計(jì)師考試科目：

FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）：基礎(chǔ)性科目，能夠有效地促進(jìn)其他科目的學(xué)習(xí)。

AUD（審計(jì)）：理解性科目，較難；

REG（稅法）：記憶理解計(jì)算性科目，知識點(diǎn)比較細(xì)碎，難度僅次于FAR。

BEC（商業(yè)環(huán)境）：計(jì)算理解性科目。

美國注冊會(huì)計(jì)師考試范圍：  點(diǎn)擊下載AICPA電子版完整版考試大綱>>>

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%

初次接觸USCPA，對于自己如何選州報(bào)考，是否符合所報(bào)考州學(xué)歷、學(xué)分的要求還有疑惑的同學(xué)，可以點(diǎn)擊此處：在線免費(fèi)預(yù)約USCPA的考前評估>>>

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