Auditing and Attestation (Auditing)
　　1. Planning the engagement 22% - 28%
　　2. Internal controls 12% - 18%
　　3. Obtaining and documenting information 32% - 38%
　　4. Reviewing the engagement and *uating information 8% - 12%
　　5. Preparing communications (reporting) 12% - 18%
　　Exam Focus: This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
　　Exam Format: 4.5 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
 
　　Financial Accounting and Reporting (Financial)
　　1. Concepts and standards for financial statements 17% - 23%
　　2. Typical items in financial statements 27% - 33%
　　3. Specific types of transactions and events 27% - 33%
　　4. Accounting and reporting for governmental entities 8% - 12%
　　5. Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%
　　Exam Focus: This section covers skills and knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities.
　　Exam Format: 4 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
 
　　Business Environment and Concepts (Business)
　　1. Business structure 17% - 23%
　　2. Economic concepts 8% - 12%
　　3. Financial management 17% - 23%
　　4. Information technology 22% - 28%
　　5. Planning and measurement 22% - 28%
　　Exam Focus: This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.
　　Exam Format: 2.5 hours, 3 testlets of multiple-choice questions.
 
　　Regulation
　　1. Ethics and professional responsibility 15% - 20%
　　2. Business law 20% - 25%
　　3. Federal tax procedures and accounting issues 8% - 12%
　　4. Federal taxation of property transactions 8% - 12%
　　5. Federal taxation – individuals 12% - 18%
　　6. Federal taxation – entities 22% - 28%
　　Exam Focus: This section focuses on skills and knowledge of federal taxation, ethics, professional and legal responsibilities, and business law
　　Exam Format: 3 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

        高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2013年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2013年AICPA報(bào)考指南 
　　考前沖刺：AICPA 考試試題  考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程