一、AUD

1、Internal Control
2、Independence 的判定
3、Risk of Material Misstatement 涉及不少试题
4、Evaluating auditing Evidence 涉及不少的Multiple choice question
5、Accounting Review Service 也有不少的Multiple choice question
6、Communication 涉及题量也较多

二、BEC

1．Capital structure 涉及题量较多
2．Planning Techniques 涉及的差异分析计算较多
3．Information Systems and Communications 中涉及的IT Securities 有一些Multiple choice question
4．Cost Measurement Methods 涉及一些Multiple choice question

三、FAR

1、Available-for-sale securities 涉及题量较多
2、Accounting change, Estimate change and Mistake correction
3、Intangible Assets （goodwill）amortization
4、Government accounting涉及的Multiple choice question较多

四、REG

1.Individual tax 出题量比较多，大题也会涉及
2.S corporation
3.Business Law涉及的Multiple choice question较多
4.Business Structure 涉及的Multiple choice question较多
5.Estate and Gift Taxation