USCPA考试结构常见问题解答（一）
Q:What are the four parts of the exam?
A:The four parts are Auditing and Attestation,Financial Accounting and Reporting,Regulation,and Business Environment and Concepts.
Auditing and Attestation covers knowledge of auditing procedures,generally accepted auditing standards and other standards related to attest engagements,and the skills needed to apply that knowledge.
Financial Accounting and Reporting covers generally accepted accounting principles for business enterprises, governmental entities,and not-for-profit organizations,and the skills needed to apply that knowledge.
Regulation combines federal taxation,ethics,professional and legal responsibilities and business law topics,and the skills needed to apply knowledge.
Business Environment and Concepts covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for,and accounting implications of,business transactions.
Full detail of the content specification outlines for each part is available online at www.cpa-exam.org.
Q:What is the length of the CBT?
A:The length of the CBT is as follows:
Auditing and Attestation-4.5 hours
Financial Accounting and Reporting-4.0 hours
Regulation-3.0 hours
Business Environment and Concepts-2.5 hours
Candidates will have the total time available at their discretion to complete all testlets,both multiple-choice and simulation.The computer screen will have a count-down timer which will let you know the time remaining as you work through the examination.
Q:How many parts can a candidate take at a time?
A:A candidate can sit for one or more parts during a given testing window(however,a candidate cannot take one specific part more than once in a given testing window).
Thus a failed section may be retaken in the next testing window after receiving a new NTS for that section.
Currently no requirement exists stating that a student must sit for more than one in any testing period.
Q:What types of skills are the examiners testing?
A:The CBT is focused on testing skills deemed necessary for entry-level CPAs.The five skills identified by the Board of Examiners Content Committee are research,communication,analysis,judgment and understanding.
For a definition of each of these skills,please review the January/February 2003 CPA Exam Alert published by the USCPA at www.cpa-exam.org.
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