緬因州2020年AICPA內(nèi)容是什么？考試題型呢？

緬因州2020年AICPA內(nèi)容是什么？考試題型呢？不知道的考生朋友們趕快來(lái)了解了解吧！2020年AICPA考試大綱已經(jīng)公布！

USCPA考試內(nèi)容：

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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%

2020年美國(guó)注冊(cè)會(huì)計(jì)師考試題型

選擇題，案例分析題，寫(xiě)作題。

AUD審計(jì)與鑒證：50%的選擇題和50%的案例分析題

BEC商業(yè)環(huán)境：50%的選擇題和50%的案例分析題

FAR財(cái)務(wù)會(huì)計(jì)與報(bào)告：50%的選擇題和50%的案例分析題

REG法規(guī)：50%的選擇+35%的案例分析+15%的寫(xiě)作題

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