加拿大华人论坛 美国留学移民2020年AICPA考什么？AICPA考试大纲及内容
在加拿大
2020年AICPA考什么？AICPA考试大纲及内容2020年AICPA考试已经开始报名了，不少考生现在已经处于边走报考资格认证边学习的状态。为此给大家整理了2020年考试内容大纲，以方便同学们更好的了解AICPA考试，安排学习计划。AICPA考试共有四门考试科目，分别是FAR财务会计与报告，AUD审计与鉴证，REG法律法规，BEC商业环境与理论，每科考试内容分配比重均不相同。一.Auditing and Attestation (AUD)Content area allocationI. 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)Content area allocationI. 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)Content area allocationI. 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)Content area allocationI. 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%AICPA四科各科考试题型：共有3种考试题型：分别是选择题，案例分析题，写作题。不同科目考试题型及比重不同！FAR，AUD，BEC都是有50%的选择题和50%的案例分析题组成，另外BEC还有个写作题，其BEC题型是由50%的选择 35%的案例分析 15%的写作题组成。▎申明：本文内容由立信USCPA整理发布，转载请注明出处！
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