AICPA考試科目

　　考試科目、題型和時間

>> Auditing & Attestation審計：單項選擇題組(佔60%)和模擬案例題組(佔40%)4小時

>> Financial Accounting & Reporting財務會計與報告：單項選擇題組(佔60%)和模擬案例題組(佔40%)4小時

>> Regulation法規：單項選擇題組(佔60%)和模擬案例題組(佔40%)3小時

>> Business Environment & Concepts商業環境：單項選擇題組(佔85%)和模擬案例題組(佔15%)3小時

>> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)

>> Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)

>> Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)

>> Governmental Accounting and Reporting(8% - 12%)

>> Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

>> Engagement Acceptance and Understanding the Assignment(12% - 16%)

>> Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)

>> Performing Audit Procedures and Evaluating Evidence(16% - 20%)

>> Evaluating Audit Findings, Communications, and Reporting(16% - 20%)

>> Accounting and Review Services Engagements(12% - 16%)

>> Professional Responsibilities(16% - 20%)

>> Corporate Governance(16% - 20%)

>> Economic Concepts and Analysis(16% - 20%)

>> Financial Management(19% - 23%)

>> Information Systems and Communications(15% - 19%)

>> Strategic Planning(10% – 14%)

>> Operations Management(12% - 16%)

>> Ethics, Professional, and Legal Responsibilities(15% -19%)

>> Business Law(17% - 21%)

>> Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)

>> Federal Taxation of Property Transactions(12% - 16%)

>> Federal Taxation of Individuals(13% - 19%)

>> Federal Taxation of Entities(18% - 24%)