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 *uating 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

        高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2013年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、???,對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2013年AICPA報(bào)考指南 
  考前沖刺:AICPA 考試試題  考試輔導(dǎo)
  高清網(wǎng)課:AICPA網(wǎng)絡(luò)課程