近期很多考生都在关注USCPA考试,那美国USCPA考试日期及各门课的考试时间是多长呢?正保会计网校为您专属解答,☛☛在线咨询更多>>
美国CPA考试一年按照四个季度分为四个考试窗口(Test window)开放考试,每年的1、2月,4、5月,7、8月,10、11月份以及3、6、9、12月份的前十天,各考点除美国国家假日和周六,周日都可以参加考试。
注意:考生不可在同一考试窗口重考同一科目,须等到下一个考试窗口;同一个科目每人每年可以考四次。
>> Auditing & Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Financial Accounting & Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Business Environment & Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时。☛☛在线咨询更多>>
Financial Accounting & Reporting
>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
>> Governmental Accounting and Reporting(8% - 12%)
>> Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%) ☛☛在线咨询更多>>
Auditing & Attestation
>> Engagement Acceptance and Understanding the Assignment(12% - 16%)
>> Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
>> Performing Audit Procedures and Evaluating Evidence(16% - 20%)
>> Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
>> Accounting and Review Services Engagements(12% - 16%)
>> Professional Responsibilities(16% - 20%) ☛☛在线咨询更多>>
Business Environment and Concepts
>> Corporate Governance(16% - 20%)
>> Economic Concepts and Analysis(16% - 20%)
>> Financial Management(19% - 23%)
>> Information Systems and Communications(15% - 19%)
>> Strategic Planning(10% – 14%)
>> Operations Management(12% - 16%) ☛☛在线咨询更多>>
Regulation
>> Ethics, Professional, and Legal Responsibilities(15% -19%)
>> Business Law(17% - 21%)
>> Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
>> Federal Taxation of Property Transactions(12% - 16%)
>> Federal Taxation of Individuals(13% - 19%)
>> Federal Taxation of Entities(18% - 24%)
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更多AICPA考试信息请点击☛☛在线咨询更多>> 或拨打国际专线 4006509000 ,专业老师将为您解答。
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