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2021年緬因州AICPA考試大綱是什么?準備報考2021年緬因州AICPA考試的小伙伴知道AICPA考試大綱嗎?緬因州2021年AICPA考試大綱小編為大家介紹下~
AICPA考試科目:
FAR(財務會計與報告):基礎性科目,能夠有效地促進其他科目的學習。
AUD(審計):理解性科目,較難;
REG(稅法):記憶理解計算性科目,知識點比較細碎,難度僅次于FAR。
BEC(商業(yè)環(huán)境):計算理解性科目。
AICPA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%
以上就是AICPA考試大綱,一步登天做不到,但一步一個腳印能做到;一鳴驚人不好做,但一股勁兒做好一件事可以做;一下成為AICPA不可能,但每天進步一點點有可能。正保會計網(wǎng)校&Becker雙語課7天0元試學!老師帶刷題,帶你復刻老師的解題思路!立即領課>>
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