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AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Regulation (REG)
Regulation (REG)
Ethics, Professional Responsibilities, and Federal Tax Procedures: 10-20%
- Ethics and Responsibilities in Tax Practice – Requirements based on Treasury Department Circular 230 and the rules and regulations for tax return preparers
- Licensing and Disciplinary Systems – Requirements of state boards of accountancy to obtain and maintain the CPA license
- Federal Tax Procedures – Understanding federal tax processes and procedures, including appropriate disclosures, substantiation, penalties, and authoritative hierarchy
- Legal Duties and Responsibilities – Understanding legal issues that affect the CPA and his or her practice
Business Law: 10-20%
- Knowledge and understanding of the legal implications of business transactions, particularly as they relate to accounting, auditing, and financial reporting
- Areas of agency, contracts, debtor-creditor relationships, government regulation of business, and business structure
- The Uniform Commercial Code under the topics of contracts and debtor-creditor relationships
- Nontax-related business structure content
- Federal and widely adopted uniform state laws and references as identified in the References included in the CPA Exam blueprints
Federal Taxation of Property Transactions: 12-22%
- Federal taxation of property transactions
- Topics related to federal estate and gift taxation
Federal Taxation of Individuals: 15-22%
- Federal income taxation of individuals from both a tax preparation and tax planning perspective
Federal Taxation of Entities: 28-38%
- Federal taxation of entities including sole proprietorships, partnerships, limited liability companies, C corporations, S corporations, joint ventures, trusts, estates, and tax-exempt organizations, from both a tax preparation and tax planning perspective
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