AICPA 시험 과목별 주요 내용 (시험범위 및 비중)

문장전달자 2017. 8. 12. 07:00

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AICPA 시험 과목별 주요 내용 (시험범위 및 비중) - Regulation (REG)

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

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 income taxation of individuals from both a tax preparation and tax planning perspective

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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