泽稷小编最近也是收到一部分同学对于USCPA考试的提问,其中关于USCPA考试科目的问题是比较多的,所以泽稷小编今天就为同学们整理了这方面的资料,打算在今年参加USCPA考试的同学可千万不要错过了哦!
一、USCPA考试科目
Auditing and Attestation(AUD)
Business Environment and Concepts(BEC)
Financial Accounting and Reporting(FAR)
Regulation(REG)
二、USCPA考试题型
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各科知识比重
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考试时长
一般的考生考试时间不超过4个半小时:
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
以上就是本次泽稷小编为同学们带来额全部信息了,同学们如果对于USCPA考试还有什么疑问的话可以直接通过我们泽稷网校的官网向我们的泽稷老师进行提问的,他们都会为你们解答的。