澤稷小編最近也是收到一部分同學(xué)對(duì)于USCPA考試的提問(wèn),其中關(guān)于USCPA考試科目的問(wèn)題是比較多的,所以澤稷小編今天就為同學(xué)們整理了這方面的資料,打算在今年參加USCPA考試的同學(xué)可千萬(wàn)不要錯(cuò)過(guò)了哦!
一、USCPA考試科目
Auditing and Attestation(AUD)
Business Environment and Concepts(BEC)
Financial Accounting and Reporting(FAR)
Regulation(REG)
二、USCPA考試題型
Exam Structure
Each Exam section is delivered in five smaller sections called testlets.Each testlet features different item types(see below)used to test your knowledge and skills.To learn more about how each section is organized,including when you can take a break,review the CPA Exam structure.
Exam Item Types
You will be tested during the CPA Exam using three types of test items that appear within specific testlets in each section.
Multiple-Choice Questions(MCQ)
The multiple-choice portions are presented in the first two testlets of each Exam section.
Task-Based Simulations(TBS)
Task-based simulations are condensed case studies that test accounting knowledge and skills using real life,work-related situations.All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant.There are three TBS testlets in the AUD,FAR and REG sections,and two TBS testlets in the BEC section.
Written Communication Tasks
Written communication tasks appear only in the BEC section of the CPA Exam.For each of three written communication tasks,you must read a scenario and then write an appropriate document relating to the scenario.The instructions state what form the document should take(such as a memo or letter)and its focus.Your response should provide the correct information in writing that is clear,complete and professional.
三、USCPA各科知識(shí)比重
Financial Accounting&Reporting
Conceptual Framework,Standard-Setting and Financial Reporting(25%-35%)
Select Financial Statement Accounts(30%-40%)
Select Transactions(20%-30%)
State and Local Governments(5%-15%)
FAR Section Blueprint(effective July 1,2019)
FAR Sample Test(practice with the format and functionality of questions from this Exam section)
Auditing&Attestation
Ethics,Professional Responsibilities and General Principles(15-25%)
Assessing Risk and Developing a Planned Response(20%-30%)
Performing Further Procedures and Obtaining Evidence(30%-40%)
Forming Conclusions and Reporting(15%-25%)
AUD Section Blueprint(effective July 1,2019)
AUD Sample Test(practice with the format and functionality of questions from this Exam section)
Business Environment and Concepts
Corporate Governance(17%-27%)
Economic Concepts and Analysis(17%-27%)
Financial Management(11%-21%)
Information Technology(15%-25%)
Operations Management(15%–25%)
BEC Section Blueprint(effective July 1,2019)
BEC Sample Test(practice with the format and functionality of questions from this Exam section)
Regulation
Ethics,Professional Responsibilities and Federal Tax Procedures(10%-20%)
Business Law(10%-20%)
Federal Taxation of Property Transactions(12%-22%)
Federal Taxation of Individuals(15%-25%)
Federal Taxation of Entities(28%-38%)
REG Section Blueprint(effective July 1,2019)
REG Sample Test(practice with the format and functionality of questions from this Exam section)
四、USCPA考試時(shí)長(zhǎng)
一般的考生考試時(shí)間不超過(guò)4個(gè)半小時(shí):
5 minutes—Welcome/enter launch code
5 minutes—Confidentiality/section information
4 hours—Testing time
15 minutes—Break after third testlet(option to pause Exam timer)
5 minutes—Survey
以上就是本次澤稷小編為同學(xué)們帶來(lái)額全部信息了,同學(xué)們?nèi)绻麑?duì)于USCPA考試還有什么疑問(wèn)的話可以直接通過(guò)我們澤稷網(wǎng)校的官網(wǎng)向我們的澤稷老師進(jìn)行提問(wèn)的,他們都會(huì)為你們解答的。