AICPA考试科目知识点比例分布

　　Business Environment & Concepts（商业环境及理论）

　　1、Business structure 17% - 23%

　　2、Economic concepts 8% - 12%

　　3、Financial management 17% - 23%

　　4、Information technology 22% - 28%

　　5、Planning and measurement 22% - 28%

　　Auditing & Attestation (审计与鉴证)

　　1、Planning the engagement 22% - 28%

　　2、Internal controls 12% - 18%

　　3、Obtaining and documenting information 32% - 38%

　　4、Reviewing the engagement and evaluating information 8% - 12%

　　5、Preparing communications (reporting) 12% - 18%

　　Financial Accounting & Reporting (财务会计及报告)

　　1、Concepts and standards for financial statements 17% - 23%

　　2、Typical items in financial statements 27% - 33%

　　3、Specific types of transactions and events 27% - 33%

　　4、Accounting and reporting for governmental entities 8% - 12%

　　5、Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%

　　Regulation (法规)

　　1、Ethics and professional responsibility 15% - 20%

　　2、Business law 20% - 25%

　　3、Federal tax procedures and accounting issues 8% - 12%

　　4、Federal taxation of property transactions 8% - 12%

　　5、Federal taxation – individuals 12% - 18%

　　6、Federal taxation – entities 22% - 28%

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