2019年USCPA考试时间

近期很多考生都在关注USCPA考试，那美国USCPA考试日期及各门课的考试时间是多长呢？正保会计网校为您专属解答，☛☛在线咨询更多>>

1

  美国注册会计师考试日期

美国CPA考试一年按照四个季度分为四个考试窗口（Test window）开放考试，每年的1、2月，4、5月，7、8月，10、11月份以及3、6、9、12月份的前十天，各考点除美国国家假日和周六，周日都可以参加考试。

注意：考生不可在同一考试窗口重考同一科目，须等到下一个考试窗口；同一个科目每人每年可以考四次。

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  AICPA每科考多长时间？

>> Auditing & Attestation审计：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Financial Accounting & Reporting财务会计与报告：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Regulation法规：单项选择题组（占50％）和模拟案例题组（占50％）4小时

>> Business Environment & Concepts商业环境：单项选择题组（占50％）、模拟案例题组（占35％）和写作题组（15%）4小时。☛☛在线咨询更多>> 

3

  各科知识点比重

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%) ☛☛在线咨询更多>> 

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%) ☛☛在线咨询更多>> 

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%) ☛☛在线咨询更多>> 

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%)  

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更多AICPA考试信息请点击☛☛在线咨询更多>>    或拨打国际专线 4006509000 ，专业老师将为您解答。