2020年AICPA考试范围

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美国注册会计师考试科目：

FAR（财务会计与报告）：基础性科目，能够有效地促进其他科目的学习。

AUD（审计）：理解性科目，较难；

REG（税法）：记忆理解计算性科目，知识点比较细碎，难度仅次于FAR。

BEC（商业环境）：计算理解性科目。

美国注册会计师考试范围：  点击下载2020年电子版考试大纲>>>

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%

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