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2020年美國(guó)注冊(cè)會(huì)計(jì)師考試科目及考試范圍介紹
2020年美國(guó)CPA各科考試范圍是什么？小編為大家準(zhǔn)備了美國(guó)注冊(cè)會(huì)計(jì)師考試科目及考試范圍介紹，一起來(lái)看看！
美國(guó)注冊(cè)會(huì)計(jì)師考試科目：
FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）：基礎(chǔ)性科目，能夠有效地促進(jìn)其他科目的學(xué)習(xí)。
AUD（審計(jì)）：理解性科目，較難；
REG（稅法）：記憶理解計(jì)算性科目，知識(shí)點(diǎn)比較細(xì)碎，難度僅次于FAR。
BEC（商業(yè)環(huán)境）：計(jì)算理解性科目。
美國(guó)注冊(cè)會(huì)計(jì)師考試范圍： 點(diǎn)擊下載AICPA電子版完整版考試大綱>>>
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%
初次接觸USCPA，對(duì)于自己如何選州報(bào)考，是否符合所報(bào)考州學(xué)歷、學(xué)分的要求還有疑惑的同學(xué)，可以點(diǎn)擊此處：在線免費(fèi)預(yù)約USCPA的考前評(píng)估>>>
2020年美國(guó)注冊(cè)會(huì)計(jì)師考試已經(jīng)吹響號(hào)角，抓緊時(shí)間備考才是正事！去試聽(tīng)>> 去購(gòu)課>>
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