AICPA考试各科知识点比重

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AICPA考试各科知识点比重

Financial Accounting & Reporting

　　（1）Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)

　　（2）Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)

　　（3）Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)

　　（4）Governmental Accounting and Reporting(8% - 12%)

　　（5）Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

Auditing & Attestation

　　（1）Engagement Acceptance and Understanding the Assignment(12% - 16%)

　　（2）Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)

　　（3）Performing Audit Procedures and Evaluating Evidence(16% - 20%)

　　（4）Evaluating Audit Findings, Communications, and Reporting(16% - 20%)

　　（5）Accounting and Review Services Engagements(12% - 16%)

　　（6）Professional Responsibilities(16% - 20%)

Business Environment and Concept

　　（1）Corporate Governance(16% - 20%)

　　（2）Economic Concepts and Analysis(16% - 20%)

　　（3）Financial Management(19% - 23%)

　　（4）Information Systems and Communications(15% - 19%)

　　（5）Strategic Planning(10% – 14%)

　　（6）Operations Management(12% - 16%)

Regulation

　　（1）Ethics, Professional, and Legal Responsibilities(15% -19%)

　　（2）Business Law(17% - 21%)

　　（3）Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)

　　（4）Federal Taxation of Property Transactions(12% - 16%)

　　（5）Federal Taxation of Individuals(13% - 19%)

（6）Federal Taxation of Entities(18% - 24%)

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