Finally Approved Content Outlines and Skill Specifications (CSOs & SSOs) by the BOE of AICPA (report dated 2008.10.17)
AICPA Board of Examiners (BOE) 는 2009년 1월 1일자로 AICPA Exam 공식 사이트인 cpa-exam.org상에 향후 AICPA시험에서 테스트되는 CSO와 SSO를 최종승인 발표했다.
BOE는 아직 언제부터 새로운 CSOs & SSOs가 테스트되는 시점은 발표하지 않았으나, BOE는 수험생들에게 충분한 시간이 주어질 것이라고 전했다. 최종 승인된 CSOs 와 SSOs를 AICPA 시험과목별로 자세히 보면 다음과 같다.
[Area, Group, Topic(Area별 상세한 Group 및 Topic은 아래 첨부된 링크 참조)]
Content Specification Outlines (CSOs):
FARE
|
Area |
Weights (%)
출제비중 |
|
I. Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements |
17 – 23% |
|
II. Financial Statement Accounts: Recognition, Measurement, Calculation, Presentation, and Disclosures |
27 – 33% |
|
III. Specific Transactions, Events and Disclosures: Recognition, Measurement, Calculation, Presentation, and Disclosures |
27 – 33% |
|
IV. Governmental Accounting and Reporting |
8 – 12% |
|
V. Not-for-Profit Accounting and Reporting |
8 – 12% |
REG
|
Area |
Weights (%)
출제비중 |
|
I. Ethics, Professional, and Legal Responsibilities |
15 – 19% |
|
II. Business Law |
17 – 21% |
|
III. Federal Tax Process, Procedures, Accounting, and Planning |
11 – 15% |
|
IV. Federal Taxation of Property Transactions |
12 – 16% |
|
V. Federal Taxation of Individuals |
13 – 19% |
|
VI. Federal Taxation of Entities |
18 – 24% |
BE&C
|
Area |
Weights (%)
출제비중 |
|
I. Corporate Governance |
16 – 20% |
|
II. Economic Concepts and Analysis |
16 – 20% |
|
III. Financial Management |
19 – 23% |
|
IV. Information Systems and Communications |
15 – 19% |
|
V. Strategic Planning |
10 – 14% |
|
VI. Operations Management |
12 – 16% |
AUD
|
Area |
Weights (%)
출제비중 |
|
I. Auditing & Attestation: Engagement Acceptance and Understanding the Assignment |
12 - 16% |
|
II. Auditing & Attestation: Understanding the Entity and Its Environment (including Internal Control) |
16 – 20% |
|
III. Auditing & Attestation: Performing Audit Procedures and Evaluating Evidence |
16 – 20% |
|
IV. Auditing & Attestation: Evaluating Audit Findings, Communications, and Reporting |
16 – 20% |
|
V. Accounting and Review Services Engagements |
12 - 16% |
|
VI. Professional Responsibilities |
16 – 20% |
Skill Specification Outlines (SSOs):
|
Skills Category |
Weights (%)
출제비중
(FARE, REG, AUD) |
Weights (%)
출제비중
(BE&C) |
|
Knowledge and Understanding |
50 – 60% |
80 - 90% |
|
Application of the Body of Knowledge |
40 – 50% |
- |
|
Written Communication |
- |
10 – 20% |
Knowledge and Understanding: Multiple-choice 문제로 CSO상에서 outlined topics의 knowledge and understanding 능력을 평가 함.
Application of the Body of Knowledge: Task-based simulations (TBS) 문제로 CSO상에서 outlined topics의 application of the body of knowledge 능력을 평가 함.
Written Communication: Essay questions으로 CSO상에서 outlined topics의 knowledge and understanding 능력을 평가 함.
첨부자료:
(“New CSOs/ SSOs approved by the BOE of AICPA)
http://www.cpa-exam.org/download/CPA_Exam_CSOs-SSOs_2008.pdf
|
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