AICPA출제경향
AICPA시험 - 2015년 출제경향(CSO) Business Environment and Concepts (BEC)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Business Environment and Concepts (BEC) Area Weights Ⅰ Corporate Governance 16~20% Ⅱ Economic Concepts and Analysis 16~20% Ⅲ Financial Management 19~23% Ⅳ Information Systems and Communications 15~19% Ⅴ Strategic Planning 10~14% Ⅵ Operations Management 12~16% I. Corporate Governance (16% - 20%) A. ..
AICPA시험 - 2015년 출제경향(CSO) Regulation (REG)
2014. 4. 19.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 1..
AICPA시험 - 2015년 출제경향(CSO) Financial Accounting and Reporting (FAR)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Financial Accounting and Reporting (FAR) Area Weights Ⅰ Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 17~23% Ⅱ Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27~33% Ⅲ Specific Transactions, Ev..
AICPA시험 - 2015년 출제경향(CSO) Auditing and Attestation (AUD)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Auditing and Attestation (AUD) Area Weights Ⅰ Engagement Acceptance and Understanding the Assignment 12~16% Ⅱ Understanding the Entity and Its Environment (including Internal Control) 16~20% Ⅲ Performing Audit Procedures and Evaluating Evidence 16~20% Ⅳ Evaluating Audit Findings, Communications, and ..