2014年美国CPA REG考试内容及所占分值比例（I）

I.Ethics, Professional, and Legal Responsibilities(15% -19%)

A.Ethics and Responsibilities in Tax Practice

1.Treasury Department Circular 230

2.AICPA Statements on Standards for Tax Services

3.Internal Revenue Code of 1986, as amended, and Regulations related to tax return preparers

B.Licensing and Disciplinary Systems

1.Role of state boards of accountancy

2.Requirements of regulatory agencies

C.Legal Duties and Responsibilities

1.Common law duties and liability to clients and third parties

2.Federal statutory liability

3.Privileged communications, confidentiality, and privacy acts