AICPA시험 - 2015년 출제경향(CSO) Regulation (REG)

CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION

Effective Date: January 1, 2015

 

 

Regulation (REG)

Area		Weights
Ⅰ	Ethics, Professional, and Legal Responsibilities	15~19%
Ⅱ	Business Law	17~21%
Ⅲ	Federal Tax Process, Procedures, Accounting, and Planning	11~15%
Ⅳ	Federal Taxation of Property Transactions	12~16%
Ⅴ	Federal Taxation of Individuals	13~19%
Ⅵ	Federal Taxation of Entities	18~24%

 

 

I. Ethics, Professional, and Legal Responsibilities (15% -19%)
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A. Ethics and Responsibilities in Tax Practice
B. Licensing and Disciplinary Systems
C. Legal Duties and Responsibilities
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II. Business Law (17% - 21%)
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A. Agency
B. Contracts
C. Uniform Commercial Code
D. Debtor-Creditor Relationships
E. Government Regulation of Business
F. Business Structure (Selection of a Business Entity)

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III. Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)
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A. Federal Tax Legislative Process
B. Federal Tax Procedures
C. Accounting Periods
D. Accounting Methods
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E. Tax Return Elections, Including Federal Status Elections, Alternative Treatment Elections, or Other Types of Elections Applicable to an Individual or Entity’s Tax Return
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F. Tax Planning
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1. Alternative treatments
2. Projections of tax consequences
3. Implications of different business entities
4. Impact of proposed tax audit adjustments
5. Impact of estimated tax payment rules on planning
6. Role of taxes in decision-making
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G. Impact of Multijurisdictional Tax Issues on Federal Taxation (Including Consideration of Local, State, and Multinational Tax Issues)
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H. Tax Research and Communication
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1. Authoritative hierarchy
2. Communications with or on behalf of clients
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IV. Federal Taxation of Property Transactions (12% - 16%)

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A. Types of Assets
B. Basis and Holding Periods of Assets
C. Cost Recovery (Depreciation, Depletion, and Amortization)
D. Taxable and Nontaxable Sales and Exchanges
E. Amount and Character of Gains and Losses, and Netting Process
F. Related Party Transactions
G. Estate and Gift Taxation
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V. Federal Taxation of Individuals (13% - 19%)
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A. Gross Income
B. Reporting of Items from Pass-Through Entities
C. Adjustments and Deductions to Arrive at Taxable Income
D. Passive Activity Losses
E. Loss Limitations
F. Taxation of Retirement Plan Benefits
G. Filing Status and Exemptions
H. Tax Computations and Credits
I. Alternative Minimum Tax
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VI. Federal Taxation of Entities (18% - 24%)
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A. Similarities and Distinctions in Tax Treatment Among Business Entities
B. Differences Between Tax and Financial Accounting
C. C Corporations
D. S Corporations
E. Partnerships
F. Trusts and Estates
G. Tax-Exempt Organizations