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2016年AICPA考试内容


目前适用的美国CPA考试大纲是2016年的

注:2016年考试大纲相比较2015年考试大纲变化不大,变化主要包含:

1)澄清部分语言表述 

2)删除部分重复表述 

3)索引文献的部分更新

4)文字编辑更新

考试科目、题型和时间
>> Auditing & Attestation审计:    单项选择题组(占60%)和模拟案例题组(占40%)4小时
>> 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
>> Regulation法规:单项选择题组(占60%)和模拟案例题组(占40%)3小时
>> 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


各种知识点比重
 
2016年AICPA考试内容

Financial Accounting & Reporting

>> 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%)

 

2016年AICPA考试内容Auditing & Attestation

>> 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%)

 

2016年AICPA考试内容Business Environment and Concepts

>> 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%)

 

2016年AICPA考试内容Regulation

>> 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%)


2016年AICPA考试内容 2016年AICPA考试内容 2016年AICPA考试内容 2016年AICPA考试内容 2016年AICPA考试内容

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