缅因州2020年AICPA内容是什么?考试题型呢?
缅因州2020年AICPA内容是什么?考试题型呢?不知道的考生朋友们赶快来了解了解吧!2020年AICPA考试大纲已经公布!
USCPA考试内容:
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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%
2020年美国注册会计师考试题型
选择题,案例分析题,写作题。
AUD审计与鉴证:50%的选择题和50%的案例分析题
BEC商业环境:50%的选择题和50%的案例分析题
FAR财务会计与报告:50%的选择题和50%的案例分析题
REG法规:50%的选择+35%的案例分析+15%的写作题
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