[渝北区]美国注册会计师 AICPA

 AICPA考试科目

　　1. Auditing & Attestation审计：单项选择题组（占60％）和模拟案例题组（占40％）4小时 
2. Financial Accounting & Reporting财务会计与报告：单项选择题组（占60％）和模拟案例题组（占40％）4小时 
3. Regulation法规：单项选择题组（占60％）和模拟案例题组（占40％）3小时 
4. Business Environment & Concepts商业环境：单项选择题组（占85％）和模拟案例题组（占15％）3小时

AICPA考试各科知识点比重
Financial Accounting & Reporting 
（1）Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%) 
（2）Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%) 
（3）Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%) 
（4）Governmental Accounting and Reporting(8% - 12%) 
（5）Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%) 
Auditing & Attestation 
（1）Engagement Acceptance and Understanding the Assignment(12% - 16%) 
（2）Understanding the Entity and Its Environment (including Internal Control)(16% - 20%) 
（3）Performing Audit Procedures and Evaluating Evidence(16% - 20%) 
（4）Evaluating Audit Findings, Communications, and Reporting(16% - 20%) 
（5）Accounting and Review Services Engagements(12% - 16%) 
（6）Professional Responsibilities(16% - 20%) 
Business Environment and Concept 
（1）Corporate Governance(16% - 20%) 
（2）Economic Concepts and Analysis(16% - 20%) 
（3）Financial Management(19% - 23%) 
（4）Information Systems and Communications(15% - 19%) 
（5）Strategic Planning(10% – 14%) 
（6）Operations Management(12% - 16%) 
Regulation 
（1）Ethics, Professional, and Legal Responsibilities(15% -19%) 
（2）Business Law(17% - 21%) 
（3）Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%) 
（4）Federal Taxation of Property Transactions(12% - 16%) 
（5）Federal Taxation of Individuals(13% - 19%) 
（6）Federal Taxation of Entities(18% - 24%)

注意:AICPA必须在美国本土参加考试,本中心为您提供以下流程服务:

1,学历认证;

2,考试报名;

3,发放准考证;

4,办理护照;

5,办理签证;

6,参加考试.

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