2011年AICPA考试结构和内容变化

来源: www.becker.com 编辑： 2010/12/28 15:19:50　字体：大小

　　2011年美国注册会计师考试发生了革命性的变化，以确保考生通过此考试所获得的技能能适应当今不断变化的会计环境的需求。自2011年1月1日开始，全美统一的注册会计师考试将呈现新的结构、形式和内容，以帮助所有考生提高他们的专业知识和经验。

　　revolutionary changes

　　The CPA exam is transforming in 2011 to ensure the skills candidates acquire match the needs of today's changing accounting environment.

　　These changes are the most significant since the exam became computerized in 2004.Beginning in 2011,the Uniform CPA Examination will feature a new structure,format and content,along with enhanced technology to improve the exam experience for all candidates.

　　New Content and Skill Specifications(CSOs/SSOs)

　　New content and changes in the scope of knowledge and skills reflect the responsibilities of today's entry-level CPAs.

　　International Standards

　　International standards,including International Financial Reporting Standards(IFRS)and International Standards on Auditing,will now be covered in three of the four exam parts:Financial(FAR),Audit(AUD)and Business(BEC).

　　Task-Based Simulations(TBS)

　　TBS will now be included in Financial(FAR),Audit(AUD)and Regulation(REG).Depending on the section, six or seven TBS will be presented in one testlet.A new research task format will also be included based on the FASB Accounting Standards Codification?in Financial(FAR).

　　Written Communication Tasks

　　Three written communication tasks will now be included in Business(BEC).

　　These changes will pave the way for faster score reporting,giving candidates results in a timelier manner.

　　FAR

　　exam structure

　　(1) FAR contains 90 multiple choice questions and seven task-based simulations.

　　(2) 60% of your overall score is on multiple choice questions and 40% is on task-based simulations.

　　(3) No written communication tasks will be included.

　　(4) A new research task format will be included.

　　(5) A new release of authoritative literature,with FASB Codification^TM will be introduced.

　　exam content

　　In 2011,FAR covers two primary topics:Financial Statements and Government&Not-for-Profit Accounting.Candidates often find this section the most difficult because of the sheer amount of information covered.

　　The Impact of International Standards

　　In FAR,questions on International Financial Reporting Standards(IFRS)will focus on identifying and understanding the difference between financial statements prepared on the basis of U.S.GAAP and those prepared on the basis of IFRS.

　　AUD

　　exam structure

　　(1) AUD contains 90 multiple choice questions and seven task-based simulations.

　　(2) 60% of your overall score is on multiple choice questions and 40% is on task-based simulations.

　　(3) No written communication tasks will be included.

　　(4) A new research task format will be included.

　　exam content

　　In 2011,AUD includes a review of six major areas and all are weighted approximately the same.

　　The Impact of International Standards

　　In AUD,you will need to be familiar with the International Auditing and Assurance Board(IAASB)and its role in establishing International Standards on Auditing(ISAs).

　　REG