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2020年美國注冊會計師考試科目及考試范圍介紹
2020年美國CPA各科考試范圍是什么？小編為大家準備了美國注冊會計師考試科目及考試范圍介紹，一起來看看！
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。
美國注冊會計師考試范圍： 點擊下載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考，是否符合所報考州學歷、學分的要求還有疑惑的同學，可以點擊此處：在線免費預約USCPA的考前評估>>>
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