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2단계.시험응시
American Institute of Certified Public Account
 시험 형태
AICPA Uniform Exam 이므로 AICPA 시험은 모든 주가 동일한 형식/ 문항으로 진행됩니다.
 시험 특징
 과목별 문제 유형 비중/ 문항수
과목 유형
Multiple Choice Simulations Written Communications
AUD 50%(72문항) 50%(8문항) -
FAR 50%(66문항) 50%(8문항) -
REG 50%(76문항) 50%(8문항) -
BEC 50%(62문항) 35%(4항문) 15%(3문항)
Multiple Choice: 4지선다형 객관식 문제
Simulations: 단답형 주관식 혹은 복합선택형 문제.
Written Communication: 서술형 주관식 문제
 시험과목 및 내용
시험과목 시험
시간
출제내용 비중 (%)
Auditing and Attestation
(AUD)
4hr Ethics, Professional Responsibilities and General Principles 15%~25%
Assessing Risk and Developing a Planned Response 25%~35%
Performing Further Procedures and Obtaining Evidence 30%~40%
Forming Conclusions and Reporting 10%~20%
Financial Accounting
and Reporting

(FAR)
4hr Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 25%~35%
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 30%~40%
Specific Transactions, Events and Disclosures: Recognition, Measurement, valuation, Calculation, Presentation, and Disclosures 20%~30%
Governmental Accounting Reporting/Not-for-Profit(Nongovernmental) Accounting and Reporting 5%~15%
Regulation
(REG)
3hr Ethics, Professional, and Legal Responsibilities 10%~20%
Business Law 10%~20%
Federal Taxation of Property Transactions 12%~22%
Federal Taxation of Individuals 14%~25%
Federal Taxation of Entities 28%~38%
Business Environment
and Concepts

(BEC)
3hr Enterprise Risk Management, Internal Contorls and Business Processes 20%~30%
Economic Concepts and Analysis 15%~20%
Financial Management 10%~20%
Information Systems and Communications 15%~25%
Operations Management 15%~25%