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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 60%(90문항) 40%(7문항) -
FAR 60%(90문항) 40%(7문항) -
REG 60%(72문항) 40%(6문항) -
BEC 85%(72문항) - 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 Auditing and Attestation: Engagement Acceptance and Understanding the Assignment 12%~16%
Auditing and Attestation: Understanding the Entity and Its Environment(including Internal Control) 16%~20%
Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence 16%~20%
Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting 16%~20%
Accounting and Review Services Engagements 12%~16%
Professional Responsibilities 16%~20%
Financial Accounting
and Reporting

(FAR)
4hr Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 17%~23%
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27%~33%
Specific Transactions, Events and Disclosures: Recognition, Measurement, valuation, Calculation, Presentation, and Disclosures 27%~33%
Governmental Accounting Reporting 8%~12%
Not-for-Profit(Nongovernmental) Accounting and Reporting 8%~12%
Regulation
(REG)
3hr Ethics, Professional, and Legal Responsibilities 15%~19%
Business Law 17%~21%
Federal Tax Process, Procedures, Accounting, and Planning 11%~15%
Federal Taxation of Property Transactions 12%~16%
Federal Taxation of Individuals 13%~19%
Federal Taxation of Entities 18%~24%
Business Environment
and Concepts

(BEC)
3hr 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%