Business Environment & Concepts（商業(yè)環(huán)境及理論）
　　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%
 
　　Auditing & Attestation (審計與鑒證)
　　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%
 
　　Financial Accounting & Reporting (財務會計及報告)
　　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%
 
　　Regulation (法規(guī))
　　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%

       高頓網(wǎng)校特別提醒：已經(jīng)報名2013年AICPA考試的考生可按照復習計劃有效進行！另外，高頓網(wǎng)校2013年AICPA考試輔導高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑、?？?，對學習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
 
　　報考指南：2013年AICPA報考指南 
　　考前沖刺：AICPA 考試試題  考試輔導
　　高清網(wǎng)課：AICPA網(wǎng)絡課程