别再说不知道2021年阿肯色州USCPA新考试大纲!

发布时间:2021-01-14


2021年阿肯色州USCPA新考试大纲是什么?准备报考2021年阿肯色州USCPA考试的小伙伴都了解USCPA新考试大纲吗?不知道的小伙伴,接下来就和51题库考试学习网一起去了解下吧!

USCPA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。

USCPA新考试大纲(适用于2021.7.1之后)

一.Auditing and Attestation (AUD)

I. Ethics, Professional Responsibilities and General Principles 15-25%

II. Assessing Risk and Developing a Planned Response 25-35%

III. Performing Further Procedures and Obtaining Evidence 30-40%

IV. Forming Conclusions and Reporting 10-20%

二.Business Environment and Concepts (BEC)

I. Enterprse Risk Management,Internal Controls and Business Processes 20-30%

II. Economic 15-25%

III. Financial Management 10-20%

IV. Information Technology 15-25%

V. Operations Management 15-25%

三.Financial Accounting and Reporting (FAR)

I. Conceptual Framework, Standard-Setting and Financial Reporting 25-35%

II. Select Financial Statement Accounts 30-40%

III. Select Transactions 20-30%

IV. State and Local Governments 5-15%

四.Regulation (REG)

I. Ethics, Professional Responsibilities and Federal Tax Procedures 10-20%

II. Business Law 10-20%

III. Federal Taxation of Property Transactions 12-22%

IV. Federal Taxation of Individuals 15-25%

V. Federal Taxation of Entities 28-38%

以上就是51题库考试学习网为大家带来的2021年阿肯色州USCPA新考试大纲的相关分享,希望能够帮到大家!51题库考试学习网在此预祝广大考生都能取得优异成绩!


下面小编为大家准备了 美国CPA考试 的相关考题,供大家学习参考。

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