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AICPA Exam 과목 구성

By July 10, 2014AICPA 시험정보
과목 유형
Multiple Choice Simulations Written Communications
AUD 60%(90문항) 40%(7문항)
FAR 60%(90문항) 40%(7문항)
REG 60%(72문항) 40%(6문항)
BEC 85%(72문항) 15%(3문항)
Multiple Choice: 4지선다형 객관식 문제
Simulations: 단답형 주관식 혹은 복합선택형 문제.
Written Communication: 서술형 주관식 문제

시험과목 시험 시간 출제내용 비중 (%)
Auditing and Attestation (AUD) 4hr Auditing and Attestation: Engagement Acceptance and Understanding the Assignment 12%~16%
Auditing and Attestation: Understanding the Entity and Its Environment(including Internal Control) 16%~20%
Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence 16%~20%
Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting 16%~20%
Accounting and Review Services Engagements 12%~16%
Professional Responsibilities 16%~20%
Financial Accounting and Reporting (FAR) 4hr Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 17%~23%
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27%~33%
Specific Transactions, Events and Disclosures:Recognition, Measurement, valuation, Calculation, Presentation, and Disclosures 27%~33%
Governmental Accounting Reporting 8%~12%
Not-for-Profit(Nongovernmental) Accounting and Reporting 8%~12%
Regulation (REG) 3hr Ethics, Professional, and Legal Responsibilities 15%~19%
Business Law 17%~21%
Federal Tax Process, Procedures, Accounting, and Planning 11%~15%
Federal Taxation of Property Transactions 12%~16%
Federal Taxation of Individuals 13%~19%
Federal Taxation of Entities 18%~24%
Business Environment and Concepts (BEC) 3hr Corporate Governance 16%~20%
Economic Concepts and Analysis 16%~20%
Financial Management 19%~23%
Information Systems and Communications 15%~19%
Strategic Planning 10%~14%
Operations Management 12%~16%

AICPA 시험과목은 AUDIT(감사) FAR(회계학) REG(법) BEC(경영) 이렇게 4과목으로 구성되며,
각 과목별로 100점 만점에 75점 이상이면 합격으로 인정되는 절대평가 방식입니다.
4과목 중 어느 한 과목이든 75점 이상이면 그 과목은 부분합격 처리되어,
18개월 이내 나머지 과목을 모두 합격하면 전체합격으로 인정합니다.

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