2단계.시험응시
2단계.시험응시
American Institute of Certified Public Account
문제유형
- 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
시험 과목
시험 시간
출제 내용
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%
- 시험결과 발표
대부분의경우 시험이 끝난 후 24시간 이내에 AICPA 로 시험데이터 파일이 전송됩니다.
BEC 시험의 경우 에세이(Written Communications) 문제의 채점으로 인해 아래 표시된 날짜보다 일주일정도 늦게 릴리스(release)됩니다.
컷오프 날짜
발표 날짜
Jan-23
Feb-09
Feb-15
Feb-23
Mar-10
Mar-18
Mar-31
Apr-09
Apr-23
May-11
May-16
May-25
Jun-08
Jun-16
Jun-30
Jul-13
Jul-23
Aug-10
Aug-15
Aug-24
Sep-07
Sep-15
Sep-30
Oct-12
Oct-23
Nov-09
Nov-15
Nov-23
Dec-08
Dec-16
Dec-31
Jan-11
