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USCPA考试科目

发布时间:2020-01-17

考试科目


Auditing and Attestation (AUD)

Business Environment and Concepts (BEC)

Financial Accounting and Reporting (FAR)

Regulation (REG)
 

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.

 

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)

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
 

 

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