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2021年加利福尼亞州AICPA的考試方式是什么？
想要報考2021年加利福尼亞州AICPA的考生們，你們知道AICPA考試方式是什么嗎？如果你想要報考AICPA的考試，一定要知道AICPA考試方式是什么！千萬不要錯過這篇文章！你想要知道的，小編這里都為你整理好了！
AICPA考試方式
機考！AICPA考試是上機考試，并且是全英文，全球統(tǒng)一考試。
AICPA新考試大綱（適用于2021.7.1之后）
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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