AICPA考試是全年都可以報(bào)考的,可以參加考試的時(shí)間也很長(zhǎng),2020年Q2考季時(shí)間為5月1日-6月30日,五月份是可以參加考試的。只是中國(guó)考生在準(zhǔn)備報(bào)考材料時(shí)要注意避開(kāi)學(xué)校寒暑假,因?yàn)閷W(xué)校放假期間一般不予辦理相關(guān)材料。
一般的考試一般分為4個(gè)窗口,每個(gè)考季大約為70天左右,每年的3月、6月、9月、12月這4個(gè)月的前十天可以參加考試,其他時(shí)間除了美國(guó)法定節(jié)假日以外都可以參加考試,考完后大約在一個(gè)月的時(shí)間在NASBA的網(wǎng)站上就能查到分?jǐn)?shù),如果某一科沒(méi)有過(guò)可立即安排下次考試時(shí)間。
AICPA考試結(jié)束后都會(huì)有一個(gè)公布成績(jī)的時(shí)間,考試的成績(jī)公布時(shí)間一共為5次左右。由于今年受到COVID-19的沖擊,考試成績(jī)公布時(shí)間會(huì)有所變化,具體需要留意官方新聞。目前的AICPA各科考試大綱為:
AUD-AICPA考試大綱 |
Content area allocation | Weight |
I.Ethics,Professional Responsibilities and General Principles | 15–25% |
II.Assessing Risk and Developing a Planned Response | 20–30% |
III.Performing Further Procedures and Obtaining Evidence | 30–40% |
IV.Forming Conclusions and Reporting | 15–25% |
BEC-AICPA考試大綱 |
Content area allocation | Weight |
I.Corporate Governance | 17–27% |
II.Economic Concepts and Analysis | 17–27% |
III.Financial Management | 11-21% |
IV.Information Technology | 15-25% |
V.Operations Management | 15-25% |
FAR-AICPA考試大綱 |
Content area allocation | Weight |
I.Conceptual Framework,Standard-Setting and Financial Reporting | 25–35% |
II.Select Financial Statement Accounts | 30–40% |
III.Select Transactions | 20–30% |
IV.State and Local Governments | 5–15% |
REG-AICPA考試大綱 |
Content area allocation | Weight |
I.Ethics,Professional Responsibilities and Federal Tax Procedures | 10–20% |
II.Business Law | 10–20% |
III.Federal Taxation of Property Transactions | 12-22% |
IV.Federal Taxation of Individual | 15-25% |
V.Federal Taxation of Entities | 28-38% |
目前國(guó)內(nèi)考生可以前往美國(guó)或者歐洲考點(diǎn)參加考試,其他的考點(diǎn)如日本和印度以及中東考點(diǎn)、南美考點(diǎn)都不適合去參加考試。所以如果想要早點(diǎn)通過(guò)考試就需要早做計(jì)劃。