갈루아의 반서재

CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION

Effective Date: January 1, 2015

 

Business Environment and Concepts (BEC) 

Area

Weights

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%

 

 

I. Corporate Governance (16% - 20%)

A. Rights, Duties, Responsibilities, Authority, and Ethics of the Board of Directors, Officers, and Other Employees
B. Entity-level controls


II. Economic Concepts and Analysis (16% - 20%)

A. Changes in Economic and Business Cycles – Economic Measures/Indicators
B. Globalization and Local Economies
C. Market Influences on Business Strategies
D. Financial Risk Management


III. Financial Management (19% - 23%)

A. Financial Modeling, Projections, and Analysis
B. Financial Decisions
C. Capital Management, including Working Capital
D. Financial Valuations (e.g. Fair Value)
E. Financial Transaction Processes and Controls


IV. Information Systems and Communications (15% - 19%)

A. Organizational Needs Assessment
B. Systems Design and Other Elements
C. Security
D. Internet – Implications for Business
E. Types of Information System and Technology Risks
F. Disaster Recovery and Business Continuity

V. Strategic Planning (10% – 14%)

A. Market and Risk Analysis
B. Strategy Development, Implementation, and Monitoring
C. Planning Techniques


VI. Operations Management (12% - 16%)

A. Performance Management and Impact of Measures on Behavior
B. Cost Measurement Methods and Techniques
C. Process Management
D. Project Management