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2021年AICPA备考蓝图:REG科目

来源:立信AICPA - 发布时间: 2020-09-15 - 【学会计到立信 相信品牌的力量!】 分享到

AICPA考试共有四科,分别是财务会计与报告FAR,审计与鉴证AUD,商业环境与理论BEC,法律与法规REG。各科学习特色不同,REG科目了解:
 
考试目标:
 
The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests
 
the knowledge and skills that a newly licensed CPA must demonstrate with
 
respect to:
 
■ U.S. federal taxation
 
■ U.S. ethics and professional responsibilities related to tax practice
 
■ U.S. business law
 
内容分配:
 
REG主要内容及占比分析,如图所示

 
Overview of content areas
 
Area I of the REG section blueprint covers several topics, including the following:
 
■ 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
 
Area II of the REG section blueprint covers several topics of Business Law,including the following:
 
■ 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. Area V of the REG section blueprint covers the tax-related issues of the various business structures.
 
■ Federal and widely adopted uniform state laws and references as identified in References below.
 
Area III, Area IV and Area V of the REG section blueprint cover various topics of federal income taxation and gift and estate tax. Accounting methods and periods, and tax elections are included in the Areas listed below:
 
■ Area III covers the federal income taxation of property transactions. Area III also covers topics related to federal estate and gift taxation.
 
■ Area IV covers the federal income taxation of individuals from both a tax preparation and tax planning perspective.
 
■ Area V covers the federal income 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.
 
REG蓝图摘要

 
技能分配:
 
考试的重点是测试高阶技能,根据任务的性质,REG部分蓝图中的每个预期任务都分配了一个技能等级,与技能相关的REG部分注意事项如下:

 
记忆和理解主要集中在 Area I and Area II.
 
These two areas contain the general ethics, professional responsibilities and business law knowledge that is required for newly licensed CPAs and is tested at the lower end of the skill level continuum.
 
应用和分析技能主要在Areas III, IV and V.
 
three areas contain more of the day-to-day tasks that newly licensed CPAs are expected to perform and therefore are tested at the higher end of the skill level continuum.
 
怎么做好REG?
 
对中国学生来说,相比REG是比较难的一门,因为中美会计准则的不同,所以如果之前没有接触过美国会计这一块,学习REG相对难懂一些。
 
REG考试共有两个题型,分别是50% Multiple Choice和50%的Task Based题型组成。
 
共有5个模块第一、二模块是MCQ,每一个Testlet共有38个MCQs,考试时间是40-45minutes,是必须要完成的,对于一些比较复杂的问题会涉及到计算,所以从时间的控制角度一般来说对于这类复杂的题目建议不要超过2分半钟,而对于一些简单的考概念的题目建议要快速回答,后边三个Testlet是国内考生比较害怕一点的TBS,共有3个模块,每个模块的考试时间不同。
 
所以在备考REG法律法规这一科目时,需要我们花时间理解和记忆。

       

 ▎申明:本文图片来源AICPA官网,内容由立信USCPA整理发布,转载请征求同意,并注明出处!

 

2020年USCPA考生须知:

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