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备考信息
Auditing and Attestation (Auditing)
1. Planning the engagement 22%-28%
2. Internal controls 12%-18%
3. Obtaining and documenting information 32%-38%
4. Reviewing the engagement and evaluating information 8%-12%
5. Preparing communications (reporting) 12%-18%
Exam Focus:This section covers knowledge of auditing procedures,generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
Exam Format:4.5 hours,3 Multiple-Choice Question testlets,2 Simulation testlets
Financial Accounting and Reporting (Financial)
1. Concepts and standards for financial statements 17%-23%
2. Typical items in financial statements 27% -33%
3. Specific types of transactions and events 27% -33%
4. Accounting and reporting for governmental entities 8%-12%
5. Accounting and reporting for nongovernmental and not-for-profit entities 8% -12%
Exam Focus:This section covers skills and knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities.
Exam Format:4 hours,3 Multiple-Choice Question testlets,2 Simulation testlets
Business Environment and Concepts (Business)
1. Business structure 17%-23%
2. Economic concepts 8%-12%
3. Financial management 17%-23%
4. Information technology 22%-28%
5. Planning and measurement 22%-28%
Exam Focus:This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.
Exam Format:2.5 hours,3 testlets of multiple-choice questions.
Regulation
1. Ethics and professional responsibility 15%-20%
2. Business law 20%-25%
3. Federal tax procedures and accounting issues 8%-12%
4. Federal taxation of property transactions 8%-12%
5. Federal taxation - individuals 12%-18%
6. Federal taxation - entities 22%-28%
Exam Focus:This section focuses on skills and knowledge of federal taxation,ethics,professional and legal responsibilities,and business law
Exam Format:3 hours,3 Multiple-Choice Question testlets,2 Simulation testlets
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